{ "schema_version": "qanun-law-text/1", "id": "punjab-code-7c3e3770e766d84d", "title": "STAMP ACT 1899", "source_collection": "Punjab", "content_kind": "stored_law_text", "content_extent": null, "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/XWtQZQo9VmM-", "version": null, "source_snapshot": "2026-08-06T17:03:18Z", "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": "b1bac102fe4c409bf88edda666714925cc05887b4c4586866004190314d8c437", "source_sha256": "b1bac102fe4c409bf88edda666714925cc05887b4c4586866004190314d8c437", "text_version_id": "law:punjab-code-7c3e3770e766d84d:sha256:b1bac102fe4c409bf88edda666714925cc05887b4c4586866004190314d8c437", "quality_flags": [], "encoding": "UTF-8", "text": "THE STAMP ACT, 1899 \r\n(II of 1899) \r\nCONTENTS \r\nCHAPTER I \r\nPreliminary \r\n1. Short title, extent and commencement \r\n2. Definitions \r\nCHAPTER II \r\nStamp-duties \r\nA.–Of the Liability of Instruments to Duty \r\n3. Instruments chargeable with duty \r\n4. Several instruments used in single transaction of sale, mortgage or \r\nsettlement \r\n5. Instruments relating to several distinct matters \r\n6. Instruments coming within several descriptions in Schedule I \r\n7. Policies of sea-insurance \r\n8. Bonds, debentures or other securities i ssued on loans under Act XI, \r\n1879 \r\n9. Power to reduce, remit or compound duties \r\n9-A. Power of 1[Government] to exempt certain instruments \r\nB.–Of Stamps and the mode of using them \r\n 10. Duties how to be paid \r\n 11. Use of adhesive stamps \r\n 12. Cancellation of adhesive stamps \r\n 13. Instruments stamped with impressed stamps how to be written \r\n 14. Only one instrument to be on same stamp \r\n 15. Instrument written contrary to section 13 or 14 deemed unstamped \r\n 16. Denoting Duty \r\n \r\n1Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.2 \r\nC.–Of the time of stamping Instruments \r\n 17. Instruments executed in Pakistan \r\n 18. Instruments other than bills, and notes executed out of Pakistan \r\n 19. Bills, and notes drawn out of Pakistan \r\nD.–Of Valuations for duty \r\n 20. Conversion of amount expressed in foreign currencies \r\n 21. Stock and marketable securities how to be valued \r\n 22. Effect of statement of rate of exchange or average price \r\n 23. Instruments reserving interest \r\n23-A. Certain instruments connected with mortgages of marketable securities \r\nto be chargeable as agreements \r\n24. How transfer in consideration of debt, or subject to future payment, etc., \r\nto be charged \r\n25. Valuation in case of annuity, etc \r\n26. Stamp where value of subject-matter is indeterminate \r\n27. Facts affecting duty to be set forth in instrument \r\n27-A. Value of immovable property \r\n28. Direction as to duty in case of certain conveyances \r\nE.–Duty by whom payable \r\n29. Duties by whom payable \r\n30. Obligation to give receipt in certain cases \r\nCHAPTER III \r\nAdjudication as to Stamps \r\n31. Adjudication as to proper stamp \r\n32. Certificate by Collector \r\n32A. Certificate of designated officer \r\nCHAPTER IV \r\nInstruments not duly Stamped \r\n33. Examination and impounding of instruments \r\n34. Special provision as to unstamped receipts \r\n35. Instruments not duly stamped inadmissible in evidence, etc \r\n36. Admission of instrument where not to be questioned \r\n37. Admission of improperly stamped instruments \r\n38. Instruments impounded how dealt with \r\n39. Collector’s power to refund penalty paid under section 38, sub -section \r\n(1) \r\n40. Collector’s power to stamp instruments impounded \r\n41. Instruments unduly stamped by accident \r\n42. Endorsement of instruments on which duty has been paid under section \r\n35, 40 or 41 \r\n43. Prosecution for offence against Stamp-law \r\n44. Persons paying duty or penalty may recover same in certain cases \r\n45. Power of Revenue Authority to refund penalty or excess duty in certain \r\ncases \r\n46. Non-liability for loss of instruments sent under section 38 \r\n47. Power of payer to stamp bills and promissory notes received by him \r\nunstamped \r\n48. Recovery of duties and penalties \r\nCHAPTER V \r\nAllowances for Stamps in Certain Cases \r\n49. Allowance for spoiled stamps \r\n50. Application for relief under section 49 when to be made \r\n50-A. Refund of stamp \r\n51. Allowance in case of printed forms no longer required by Corporations \r\n52. Allowance for misused stamps \r\n53. Allowance for spoiled or misused stamps how to be made \r\n54. Allowance for stamps not required for use \r\n55. Allowance on renewal of certain debentures \r\nCHAPTER VI \r\nReference and Revision \r\n56. Control of, and statement of case to, Chief Revenue Authority \r\n57. Statement of case by Chief Revenue Authority to High Court \r\n58. Power of High Court to call for further particulars as to case stated \r\n59. Procedure in disposing of case stated \r\n60. Statement of case by other Courts to High Court \r\n61. Revision of ce rtain decisions of Courts regarding the sufficiency of \r\nstamps \r\nCHAPTER VII \r\nCriminal Offences and Procedure \r\n62. Penalty for executing, etc., instrument not duly stamped \r\n63. Penalty for failure to cancel adhesive stamp \r\n64. Penalty for omission to comply with provisions of section 27 \r\n64A. Punishment for omission to comply with the provision of the Act \r\n65. Penalty for refusal to give receipt, and for devices to evade duty on \r\nreceipts \r\n66. Penalty for not making out policy or making one not duly stamped \r\n67. Penalty for not drawing full number of bills or marine policies purporting \r\nto be in sets \r\n68. Penalty for po st-dating bills, and for other devices to defraud the \r\nrevenue \r\n69. Penalty for breach of rule relating to sale of stamps and for unauthorized \r\nsale \r\n70. Institution and conduct of prosecutions \r\n71. Jurisdiction of Magistrates \r\n72. Place of trial \r\nCHAPTER VIII \r\nSupplemental Provisions \r\n73. Books, etc., to be open to inspection \r\n74. Power to make rules relating to sale of stamps \r\n75. Power to make rules \r\n76. Publication of rules \r\n76A. Delegation of certain powers \r\n77. Savings as to court-fees \r\n78. Act to be translated and sold cheaply \r\n79. Repealed \r\nSCHEDULE I \r\n(Stamp-Duty on Instruments) \r\nSCHEDULE II \r\n(Repealed) \r\n \r\n \r\nTEXT \r\n1\r\nTHE STAMP ACT, 1899 \r\n(II of 1899) \r\n [27 January, 1899] \r\nAn \r\nAct \r\nto consolidate and amend the law relating to Stamps. \r\nWHEREAS it is expedient to consolidate and amend the law relating to Stamps; It is \r\nhereby enacted as follows:– \r\nCHAPTER I \r\nPreliminary \r\n1. Short title, extent and commencement.– (1) This Act may be called the \r\n2\r\n[*] Stamp \r\nAct, 1899. \r\n3\r\n[(2) It extends to the whole of \r\n4\r\n[the Punjab].] \r\n(3) It shall come into force on the first day of July, 1899. \r\n \r\n1This Act was published in the Gazette of India, dated: 28 January 1899, pp. 3 -36. For Statement of Objects and Reasons, see \r\nGazette of India, 1897, Part V, p. 175, for Report of the Select Committee, see ibid., 1898, Part V, p. 231; and, for Proceedings \r\nin Council, see ibid., 1898, Part VI, pp. 10 and 278; and ibid., 1899, Part VI, p. 5. \r\nThe Act was amended in its application to:– \r\n(1) the Punjab and the N.W.F.P (now KPK) by the Indian Stamp (Punjab Amendment) Act, 1922 (Punjab VIII of 1922), the \r\nIndian Stamp (Punjab Amendment) Act, 1924 (Punjab I of 1924) and the Indian Stamp (N.W.F.P. Amendment) Act, 1948 \r\n(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, \r\nsection 2 and Act XI of 1949, section 2, applying only to the Punjab; (2) Sind, by the Indian Stamp (Sind Amendment) Act, 1938 \r\n(Sind XII of 1938); (3) Capital of t he Federation, by the Finance Act, 1952 (V of 1952); and (4) the Province of West Pakistan \r\n(except the Capital of the Federation) by the West Pakistan (Adaptation and Repeal of Laws) Act, 1957 (XVI of 1957), section \r\n3(3) and 3rd Schedule (with effect from 14 October 1955). \r\nIt was applied to Phulera in the Excluded Area of Upper Tanawal to the extent the Act is applicable in the N.W.F.P (now KPK), \r\nsubject to certain modifications, and extended to the Excluded Area of Upper Tanawal (N.W.F.P) other than Phulera with effect \r\nfrom such date and subject to such modifications as may be notified , see N.W.F.P. (Upper Tanawal Excluded Area) Laws \r\nRegulation, 1950. \r\nThis Act and all rules, notifications, declaration and orders made under it which were in force immediately before the first day of \r\nApril, 1952, were extended to and brought into force in the State of Bahawalpur, see the Bahawalpur (Extension of Laws) \r\nOrder, 1952 (G.G.O. II of 1952). \r\nIt was also extended to Khairpur State, see the Khairpur (Federal Laws) (Second Extension) Order, 1953 (G.G.O. XV of 1953). \r\nIt was extended to the Leased Areas of Baluchistan, see the Leased Areas (Laws) Order, 1950 (G.G.O. III of 1950); applied in \r\nthe Federated Areas of Baluchistan, see Gazette of India, 1937, Part I, p. 1499. \r\nIt was also extended to the Baluchistan States Union, see G.G.O. XVIII of 1953. \r\nThis Act was amended in its applications to the Province of West Pakistan by the Stamp (West Pakistan Amendment) \r\nOrdinance, 1959 (XLVI of 1959) (with effect from the 15 August 1959). \r\nIt was further amended in its application to the Province of West Pakistan by the Stamp (West Pakistan Amendment) Act, 1964 \r\n(II of 1964), published in the Gazette of West Pakistan (Extraordinary), dated: 7 March 1964, pp. 711-732, s. 1. \r\n2The word “Indi an” was omitted by the Adaptation of Central Acts and Ordinances Order, 1949 (G.G.O. No. 4 of 1949), \r\npublished in the Gazette of Pakistan (Extraordinary), dated: 28 March 1949, pp. 223-283, Article 3 read with the Schedule. \r\n3Substituted by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960); assented to by the President on 7 June 1960; \r\nand, was published in the Gazette of Pakistan (Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with the Second \r\nSchedule: it came into force on 14 October 1955. It was earlier substituted by the Adaptation of Central Acts and Ordinances \r\nOrder, 1949 (G.G.O. No. 4 of 1949), published in the Gazette of Pakistan (Extraordinary), dated: 28 March 1949, pp. 223 -\r\n283, Article 3 read with the Schedule. \r\n4Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.3 \r\n2. Definitions.– In this Act, unless there is something repugnant in the subject or \r\ncontext– \r\n 1[(1) “assignable deed” means an instrument whereby a person assigns his rights, \r\ntitle, and interest in an immovable property situated in urban or rural areas, to another \r\nperson by entitling him to reassign or transfer such rights, title and interest in favour of \r\nanother person or his own name;] \r\n2[(1A)] “banker” includes a bank and any person acting as a banker; \r\n(2) “bill of exchange” means a bill of exchange as defined by the Negotiable \r\nInstruments Act, 1881\r\n3\r\n, and includes also a hundi, and any other document entitling or \r\npurporting to entitle any person, whether named therein or not, to payment by any other \r\nperson of, or to draw upon any other person for, any sum of money: \r\n(3) “bill of exchange payable on demand” includes– \r\n(a) an order for the payment of any sum of money by a bill of exchange or \r\npromissory note, or for the delivery of any bill of exchange or promissory note \r\nin satisfaction of any sum of money, or for the payment of any sum of money \r\nout of any particular fund which may or may not be available, or upon any \r\ncondition or contingency which may or may not be performed or happen; \r\n(b) an order for the payment of any sum of money weekly, month ly, or at any \r\nother stated periods; and \r\n(c) a letter of credit, that is to say, any instrument by which one person \r\nauthorizes another to give credit to the person in whose favour it is drawn: \r\n(4) “bill of lading” includes a “through bill of lading,” but does not include a mate‟s \r\nreceipt: \r\n4\r\n[(4A) Board of Revenue” means the Board of Revenue established under the \r\nPunjab Board of Revenue Act, 1957 (XI of 1957);] \r\n(5) “bond” includes– \r\n(a) any instrument whereby a person obliges himself to pay money to another, on \r\ncondition that the obligation shall be void if a specified act is performed, or is \r\nnot performed, as the case may be; \r\n(b) any instrument attested by a witness and not payable to order or bearer \r\nwhereby a person obliges himself to pay money to another; and \r\n(c) any instrument so attested, whereby a person obliges himself to deliver grain \r\nor other agricultural produce to another: \r\n(6) “chargeable” means, as applied to an instrument executed or first executed \r\nafter the commencement of this Act, chargeable under this Act, and, as applied to any other \r\ninstruments chargeable under the law in force in \r\n5\r\n[Pakistan] when such instrument was \r\nexecuted or, where several persons executed the instrument at different times, first executed: \r\n \r\n1Added by the Stamp (Amendment) Act 2026 (XXIV of 2026), published in the Punjab Ga zette (Extraordinary), dated: 06 May \r\n2026, pp,5839-5840 s.2 (b). \r\n2Renumbered by the Stamp (Amendment) Act 2026 (XXIV of 2026), published in the Punjab Gazette (Extraordinary), dated: 06 \r\nMay 2026, pp,5839-5840 s.2 (a). \r\n3XXVI of 1881. \r\n4Inserted by the Stamp (Amendment) Act 2021 (XXIX of 202 1), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.4 \r\n5Substituted for the words “the Provinces and the Capital of the Federation” by the Central Laws (Statute Reform) Ordinance, \r\n1960 (XXI of 1960); assen ted to by the President on 7 June 1960; and, was published in the Gazette of Pakistan \r\n(Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with the Second Schedule: it came into force on 14 October 1955. \r\nThey were earlier substituted for the words “ British India” by the Adaptation of Central Acts and Ordinances Order, 1949 \r\n(G.G.O. No. 4 of 1949), published in the Gazette of Pakistan (Extraordinary), dated: 28 March 1949, pp. 223-283, Article 3 read \r\nwith Article 4. \r\n(7) “cheque” means a bill of exchan ge drawn on a specified banker and not \r\nexpressed to be payable otherwise than on demand: \r\n1\r\n[(8) “Chief Controlling Revenue-authority” means the Senior Member of the Board \r\nof Revenue.] \r\n2\r\n[(9) “Collector” means the Collector of a District appointed under the P unjab Land \r\nRevenue Act, 1967 (XVII of 1967) and includes an officer authorized by the Government to \r\nexercise the powers of the Collector;] \r\n3\r\n[(9-A) “Commissioner” means a Commissioner of a Division appointed under the \r\nPunjab Land Revenue Act, 1967 (XVII of 1967) and includes an Additional Commissioner;] \r\n(10) “conveyance” includes a conveyance on sale and every instrument by which \r\nproperty, whether moveable or immoveable, is transferred inter vivos and which is not \r\notherwise specifically provided for by Schedule I: \r\n4\r\n[(11) “duly stamped” means affixation of an adhesive or impressed stamp or e -\r\nstamp of not less than the requisite amount and that the stamp has been legally affixed, \r\nused or electronically generated;] \r\n5\r\n[(11A) “electronic” includes electrical, dig ital, magnetic, optical, biometric, \r\nelectrochemical, wireless or electromagnetic technology;] \r\n6\r\n[(11B) “e-stamp” means a paper printed or partially printed containing a bar code or \r\nhaving any of its unique identification code and such other information, as may be specified \r\nby the rules, to be generated and printed, on deposit of money equivalent to chargeable \r\nstamp duty in the account of the Government;] \r\n(12) “executed” and “execution”, used with reference to instruments, mean \r\n“signed” and “signature”: \r\n7\r\n[(12A) “Government” means Government of the Punjab] \r\n8\r\n[(13) “impressed stamp” includes– \r\n(a) the label affixed and impressed by the proper officer; \r\n(b) the stamp embossed or engraved on a stamp paper; and \r\n \r\n1Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp, 1301-1311 s.4. It was earlier omitted by the Government of India (Adaptation of Indian Laws) Order, 1937, \r\npublished in the Gazette of India (Extraordinary), dated: 1 April 1937, pp. 75-344, Article 3 read with the First Schedule. \r\n2Substituted by the Punjab Laws (Amendment) Act 2011 (VI of 2011), published in the Punjab Gazette (Extraordinary), dated: \r\n14 April 2011, pp. 4043 -4047, s. 5: it came into force o n 20 April 2011, vide notification published in the Punjab Gazette \r\n(Extraordinary), dated: 16 April 2011, p. 4081. It was earlier substituted by the Stamp (Punjab Amendment) Ordinance, 2001 \r\n(XXXIV of 2001), published in the Punjab Gazette (Extraordinary), dated: 1 November 2001, pp. 1763 -1764, s. 2: it came into \r\nforce on 14 August 2001: the said Ordinance was saved under Article 270AA of the Constitution of the Islamic Republic of \r\nPakistan, as substituted by the Constitution (Eighteenth Amendment) Act, 2010 (X of 2010), published in the Gazette of \r\nPakistan (Extraordinary), dated: 20 April 2010, pp. 267-316, s. 96. \r\n3Inserted by the Punjab Laws (Amendment) Act 2011 (VI of 2011), published in the Punjab Gazette (Extraordinary), dated: 14 \r\nApril 2011, pp. 4043 -4047, s. 5: it came into force on 20 April 2011, vide notification published in the Punjab Gazette \r\n(Extraordinary), dated: 16 April 2011, p. 4081. \r\n4Substituted by the Stamp (Amendment) Act 2015 (XXXII of 2015), published in the Punjab Gazette (Extraordinary) , dated: 26 \r\nJune 2015, pp. 7375-7376, s. 2. \r\n5Inserted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.4. \r\n6Inserted by the Stamp (Amendment) Act 2015 (XXXII of 2015), published in the Punjab Gazette (Extraordinary), dated: 26 \r\nJune 2015, pp. 7375-7376, s. 2. \r\n7Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp, 1301-1311 s.4. It was earl ier omitted by the Stamp (West Pakistan Amendment) Ordinance, 1959 (XLVI of \r\n1959), published in the Gazette of West Pakistan (Extraordinary), dated: 15 August 1959, pp. 753-754, s. 4. It was inserted by \r\nthe Government of India (Adaptation of Indian Laws) O rder, 1937, published in the Gazette of India (Extraordinary), dated: 1 \r\nApril 1937, pp. 75-344, Article 3 read with the First Schedule. \r\n8Substituted by the Stamp (Amendment) Act 2015 (XXXII of 2015), published in the Punjab Gazette (Extraordinary), dated: 26 \r\nJune 2015, pp. 7375-7376, s. 2. \r\n(c) an e-stamp.] \r\n(14) “instrument” includes every document by which any right or liability is, or \r\npurports to be, created, transferred, limited, extended, extinguished or recorded \r\n1\r\n[and \r\nincludes any instrument executed in electronic form]: \r\n(15) “instrument of partition” means any instrument whereby co -owners of any \r\nproperty divide or agree to divide such property in severalty, and includes also a final order for \r\neffecting a partition passed by any Revenue-authority or any Civil Court and an award by an \r\narbitrator directing a partition: \r\n(16) “lease” means a lease of immoveable property, and includes also– \r\n(a) a patta; \r\n(b) a kabuliyat or other undertaking in writing, not being a counterpart of a lease, \r\nto cultivate, occupy or pay or deliver rent for, immoveable property; \r\n(c) any instrument by which tolls of any description are let; \r\n(d) any writing on an application for a lease intended to signify that the \r\napplication is granted: \r\n2\r\n[(16A) “marketable security” means a security of such a description asto be \r\ncapable of being sold in any stock market in \r\n3\r\n[Pakistan] or in the United Kingdom:] \r\n(17) “mortgage-deed” includes every instrument whereby, for the purpose of securing \r\nmoney advanced, or to be advanced, by way of loan, or an existing or future debt, or the \r\nperformance of an engagement, one person transfers, or creates, to or in favour of, another, a \r\nright over or in respect of specified property: \r\n4\r\n[(17A) “multi-storey” means a building having more than three storeys including \r\nbasement;] \r\n(18) “paper” includes vellum, parchment or any other material on which an \r\ninstrument may be written: \r\n(19) “policy of insurance” includes– \r\n(a) any instrument by which one person, in consideration of a premium, engages \r\nto indemnify another against loss, damage \r\nor liability arising from an unknown or contingent event; \r\n(b) a life-policy, and any policy insuring any person against accident or sickness, \r\nand any other personal insurance: \r\n5\r\n[*] \r\n6\r\n[(c) * * * * * * * * * * * * * * * * * * * * * ] \r\n(20) “policy of sea-insurance” or “sea-policy”– \r\n \r\n1Inserted ibid. \r\n2Inserted by the Indian Stamp (Amendment) Act, 1904 (XV of 1904), published in the Government Gazette, Punjab and its \r\nDependencies, dated: 3 November 1904, pp. 45-46, s. 2. \r\n3Substituted for the words “the Provinces and the Capital of the Federation” by the Central Laws (Statute Reform) Ordinance, \r\n1960 (XXI of 1960); assented to by the President on 7 June 1960; and, was published in the Gazette of Pakistan \r\n(Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with the Second Schedule: it came into force on 14 October 1955. \r\nThey were earlier substituted for the words “British India” by the Adaptation of Central Acts and Ordinances Order, 1949 \r\n(G.G.O. No. 4 of 1949), published in the Gazette of Pakistan (Extraordinary), dated: 28 March 1949, pp. 223-283, Article 3 read \r\nwith Article 4. \r\n4Inserted by the Stamp (Amendment) Act 2021 ( XXIX of 202 1), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.4. \r\n5The word “and” was rep ealed by the Indian Stamp (Amendment) Act, 1906 (V of 1906), published in the Gazette of India, \r\ndated: 24 March 1906, pp. 11-12, s. 2. \r\n6Repealed ibid. \r\n(a) means any insurance made upon any ship or vessel (whether for marine or \r\ninland navigation), or upon the machinery, tackle or furniture of any ship or \r\nvessel, or upon any goods, merchandise or property of any description \r\nwhatever on board of any ship or vessel, or upon the freight of, or any other \r\ninterest which may be lawfully insured in or relating to, any ship or vessel, and \r\n(b) includes any insurance of goods, merchandise or property for any transit \r\nwhich includes, not only a sea risk within the meaning of clause (a), but also \r\nany other risk incidental to the t ransit insured from the commencement of the \r\ntransit to the ultimate destination covered by the insurance: \r\nWhere any person, in consideration of any sum of money paid or to be paid \r\nfor additional freight or otherwise, agrees to take upon himself any risk \r\nattending goods, merchandise or property of any description whatever while \r\non board of any ship or vessel, or engages to indemnify the owner of any \r\nsuch goods, merchandise or property from any risk, loss or damage, such \r\nagreement or engagement shall be deeme d to be a contract for sea -\r\ninsurance: \r\n(21) “power-of-attorney” includes any instrument (not chargeable with a fee under \r\nthe law relating to Court-fees for the time being in force) empowering a specified person to \r\nact for and in the name of the person executing it: \r\n(22) “promissory note” means a promissory note as defined by the Negotiable \r\nInstruments Act, 1881\r\n1\r\n; it also includes a note promising the payment of any sum of money \r\nout of any particular fund which may or may not be available, or upon any conditi on or \r\ncontingency which may or may not be performed or happen: \r\n2\r\n[(22A) “public office” includes an office of the Government, a local government, a \r\nstatutory corporation or a similar body set up by the Federal Government or the Government, \r\na commercial or i ndustrial concern whether singly owned or run through partnership having \r\nmore than twenty employees, a development authority, a private housing scheme or a housing \r\nauthority, a cooperative housing society, a real estate developer or a real estate broker, a \r\nbanking company and any other entity whether registered or unregistered under any law for \r\nthe being in force; \r\n(22-B) “Public Officer” includes an Officer-in-Charge of a Public Office;] \r\n(23) “receipt” includes any note, memorandum or writing– \r\n(a) whereby any money, or any bill of exchange, cheque or promissory note is \r\nacknowledged to have been received, or \r\n(b) whereby any other moveable property is acknowledged to have been \r\nreceived in satisfaction of a debt, or \r\n(c) whereby any debt or demand, or any part o f a debt or demand, is \r\nacknowledged to have been satisfied or discharged, or \r\n(d) which signifies or imports any such acknowledgment, \r\nand whether the same is or is not signed with the name of any person: \r\n3\r\n[*] \r\n1\r\n[(23A) “service charge” means such amount as may be notified by the Finance \r\nDepartment of the Government to be charged from the purchaser by a bank, other than the \r\nBank of Punjab, for issuance of e-Stamp by using online facility;] \r\n \r\n1XXVI of 1881. \r\n2Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gaz ette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.4. It was earlier Added by the Stamp (Punjab Amendment) Act, 1973 (XXVI of 1973), published \r\nin the Punjab Gazette (Extraordinary), dated: 29 December 1973, pp. 1941-E to 1941-F, s. 2. \r\n3The word “ and” was omitted by the Repealing and Amending Act, 1928 (XVIII of 1928), published in the Gazette of India, \r\ndated: 29 September 1928, pp. 35-37, s. 2 read with the First Schedule. \r\n(24) “settlement” means any non -testamentary disposition, in writing, of moveable \r\nor immoveable property, made– \r\n(a) in consideration of marriage, \r\n(b) for the purpose of distributing property of the settler among his family or those \r\nfor whom he desires to provide, or for the purpose of providing for some \r\nperson dependent on him, or \r\n(c) for any religious or charitable purpose: \r\nand includes an agreement in writing to make such a disposition \r\n2\r\n[and, where \r\nany such disposition has not been made in writing, any instrument recording, \r\nwhether by way of declaration of trust or otherwis e, the terms of any such \r\ndisposition]. \r\n3\r\n[and] \r\n4\r\n[(25) “soldier” includes any person below the rank of non-commissioned officer who \r\nis enrolled under the Indian Army Act, 1911\r\n5\r\n \r\n6\r\n[or the Pakistan Army Act, 1952\r\n7\r\n]. ] \r\n8[(25A) “transferring or attesting authorit y” includes the principal executive officer of \r\nrelevant public offices registering the transaction of transfer of right, title or interest in an \r\nimmoveable property in its record;] \r\n9\r\n[(26) “urban area” means an area which is: \r\n(a) a rating area under the Pun jab Urban Immovable Property Tax Act, 1958 (V \r\nof 1958); \r\n(b) the area already declared as an urban area under the Punjab Finance Act, \r\n2010 (VI of 2010); \r\n(c) any other area which the Board of Revenue may , by notification, declare as \r\nan urban area; and \r\n10[(d) an area defined as an urban area in the Punjab Local Government Act, 2019 \r\n(XIII of 2019) or an area developed by a development authority, housing \r\nauthority, statutory body, cooperative housing society or a real estate \r\ncompany or developer.] ] \r\nCHAPTER II \r\nStamp-duties \r\nA.–Of the Liability of Instruments to Duty. \r\n \r\n1Inserted by the Stamp (Amendment) Act 2021 ( XXIX of 202 1), published in th e Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.4 \r\n2Added by the Indian Stamp (Amendment) Act, 1904 (XV of 1904), published in the Government Gazette, Punjab and its \r\nDependencies, dated: 3 November 1904, pp. 45-46, s. 2. \r\n3Added by t he Repealing and Amending Act, 1928 (XVIII of 1928), published in the Gazette of India, dated: 25 September \r\n1928, pp. 35-37, s. 2 read with the First Schedule. \r\n4Ibid. \r\n5VIII of 1911. \r\n6Added by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960) ; assented to by the President on 7 June 1960; \r\nand, was published in the Gazette of Pakistan (Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with the Second \r\nSchedule: it came into force on 14 October 1955. \r\n7XXIX of 1952. \r\n8Inserted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.4. \r\n9Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n10Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.4 \r\n3. Instruments chargeable with duty .– Subject to the provisions of this Act and the \r\nexemptions contained in Schedule I, the following instruments shall be chargeable with duty \r\nof the amount indicated in that schedule as the proper duty therefor respectively, that is to \r\nsay– \r\n(a) every instrument mentioned in that Schedule which, not having been \r\npreviously executed by any person, is executed in \r\n1\r\n[Pakistan] on or after the \r\nfirst day of July, 1899; \r\n(b) every bill of exchange \r\n2\r\n[payable otherwise than on demand], \r\n3\r\n[*] or promissory \r\nnote drawn or made out of \r\n4\r\n[Pakistan] on or after that day and accepted or \r\npaid, or presented for acceptance or payment, or endorsed, transferred or \r\notherwise negotiated, in \r\n5\r\n[Pakistan]; and \r\n(c) every instrument (other than a bill of exchange , \r\n6\r\n[*] or promissory note) \r\nmentioned in that Schedule, which, not having been previously executed by \r\nany person, is executed out of \r\n7\r\n[Pakistan] on or after that day, relates to any \r\nproperty situate, or to any matter or thing done or to be done, in \r\n8\r\n[Pakistan] \r\nand is received in \r\n9\r\n[Pakistan]: \r\nProvided that no duty shall be chargeable in respect of– \r\n(1) any instrument executed by, or on behalf of, or in favour of, \r\n10\r\n[the \r\nGovernment] ] in cases where , but for this exemption , \r\n11\r\n[the \r\nGovernment] would be liable to pay the duty chargeable in respect of \r\nsuch instrument; \r\n \r\n1Substituted for the words “the Provinces and the Capital of the Federation” by the Central Laws (Statute Reform) Ordinance, \r\n1960 (XXI of 1960); assented to by the President on 7 June 1960; and, was published in the Gazette of Pakistan \r\n(Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with the Second Schedule: it came into force on 14 October 1955. \r\nThey were earlier substituted for the words “British India” by the Adaptation of Central Acts and Ordinances Order, 1949 \r\n(G.G.O. No. 4 of 1949), published in the Gazette of Pakistan (Extraordinary), dated: 28 March 1949, pp. 223-283, Article 3 read \r\nwith Article 4. \r\n2Inserted by the Indian Finance Act, 1927 (V of 1927), published in the Gazette of India, dated: 30 March 1927, s. 5: it came \r\ninto force on 1 July 1927. \r\n3The word “cheque” was omitted ibid. \r\n4Substituted for the words “the Provinces and the Capital of the Federation” by the Central Laws (Statute Reform) Ordinance, \r\n1960 (XXI of 1960); assented to by the President on 7 June 1960; and, was published in the Gazette of Pakistan \r\n(Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with the Second Schedule: it came into force on 14 October 1955. \r\nThey were earlier substituted for the words “British India” by the Adaptation of Central Acts and Ordinances Order, 1949 \r\n(G.G.O. No. 4 of 1949), published in the Gazette of Pakistan (Extraordinary), dated: 28 March 1949, pp. 223-283, Article 3 read \r\nwith Article 4. \r\n5Ibid. \r\n6The word “cheque” was omitted by the Indian Finance Act, 1927 (V of 1927), published in the Gazette of India, dated: 30 \r\nMarch 1927, s. 5: it came into force on 1 July 1927. \r\n7Substituted for the words “the Provinces and the Capital of the Federation” by the Central Laws (Statute Reform) Ordinance, \r\n1960 (XXI of 1960); assented to by the President on 7 June 1960; and, was published in the Ga zette of Pakistan \r\n(Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with the Second Schedule: it came into force on 14 October 1955. \r\nThey were earlier substituted for the words “British India” by the Adaptation of Central Acts and Ordinances Orde r, 1949 \r\n(G.G.O. No. 4 of 1949), published in the Gazette of Pakistan (Extraordinary), dated: 28 March 1949, pp. 223-283, Article 3 read \r\nwith Article 4. \r\n8Substituted for the words “the Provinces and the Capital of the Federation” by the Central Laws (Statut e Reform) Ordinance, \r\n1960 (XXI of 1960); assented to by the President on 7 June 1960; and, was published in the Gazette of Pakistan \r\n(Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with the Second Schedule: it came into force on 14 October 1955. \r\nThey were earlier substituted for the words “British India” by the Adaptation of Central Acts and Ordinances Order, 1949 \r\n(G.G.O. No. 4 of 1949), published in the Gazette of Pakistan (Extraordinary), dated: 28 March 1949, pp. 223-283, Article 3 read \r\nwith Article 4. \r\n9Ibid. \r\n10Substituted for the words “the Crown” by the Stamp (West Pakistan Amendment) Ordinance, 1959 (XLVI of 1959), published \r\nin the Gazette of West Pakistan (Extraordinary), dated: 15 August 1959, pp. 753-754, s. 5. The word “Crown” was earlier \r\nsubstituted for the word “Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, published in the \r\nGazette of India (Extraordinary), dated: 1 April 1937, pp. 75-344, Article 3 read with the First Schedule. \r\n11Ibid. \r\n(2) any instrument for the sale, transfer or other disposition, either \r\nabsolutely or by way of mortgage or otherwise, of any ship or vesse l, \r\nor any part, interest, share or property of or in any ship or vessel \r\nregistered under the Merchant Shipping Act, 1894, or under Act XIX of \r\n1838\r\n1\r\n, or the Indian Registration of Ships Act, 1841\r\n2\r\n, as amended by \r\nsubsequent Acts. \r\n4. Several instruments used in single transaction of sale, mortgage or \r\nsettlement.– \r\n3\r\n[(1) Where, in the case of any sale, mortgage or settlement, several \r\ninstruments are employed for completing the transaction, the principal instrument only shall \r\nbe chargeable with the duty prescribe d in Schedule I, for the conveyance, mortgage of \r\nsettlement, and each of the other instruments shall be chargeable with a duty of 4[five \r\nhundred] rupees instead of the duty (if any) prescribed for it in that schedule.] \r\n(2) The parties may determine for the mselves which of the instruments so \r\nemployed shall, for the purposes of sub -section (1), be deemed to be the principal \r\ninstrument: \r\nProvided that the duty chargeable on the instrument so determined shall be the \r\nhighest duty which would be chargeable in respect of any of the said instruments employed. \r\n5. Instruments relating to several distinct matters .– Any instrument comprising or \r\nrelating to several distinct matters shall be chargeable with the aggregate amount of the \r\nduties with which separate instruments , each comprising or relating to one of such matters, \r\nwould be chargeable under this Act. \r\n6. Instruments coming within several descriptions in Schedule I .– Subject to the \r\nprovisions of the last preceding section, an instrument so framed as to come within t wo or \r\nmore of the descriptions in Schedule I, shall, where the duties chargeable thereunder are \r\ndifferent, be chargeable only with the highest of such duties: \r\n5\r\n[Provided that nothing contained in this Act shall render chargeable with duty \r\nexceeding \r\n6\r\n[five hundred] rupees a counterpart or duplicate of any instrument chargeable \r\nwith duty and in respect of which the proper duty has been paid.] \r\n7. Policies of sea -insurance.– (1) No contract for sea -insurance (other than such \r\ninsurance as is referred to in section 506 of the Merchant Shipping Act, 1894\r\n7\r\n) shall be valid \r\nunless the same is expressed in a sea-policy. \r\n(2) No sea -policy made for time shall be made for any time exceeding twelve \r\nmonths. \r\n(3) No sea-policy shall be valid unless it specifies the particular risk or adventure, \r\nor the time, for which it is made, the na mes of the subscribers or under writers, and the \r\namount or amounts insured. \r\n(4) Where any sea-insurance is made for or upon a voyage and also for time, or \r\nto extend to or cover any time beyond thi rty days after the ship shall have arrived at her \r\n \r\n1The Bombay Coasting Vessels Act, 1838. \r\n2X of 1841. \r\n3Substituted by the Stamp (West Pakistan Amendment) Act, 1964 (II of 1964), published in the Gazette of West Pakistan \r\n(Extraordinary), dated: 7 March 1964, pp. 711-732, s. 2. \r\n4Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.5. \r\n5Substituted by the Stamp (West Pakistan Amendment) Act, 1964 (II of 1964), published in the Gazette of West Pakistan \r\n(Extraordinary), dated: 7 March 1964, pp. 711-732, s. 3. \r\n6Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.6. \r\n757 & 58 Vict., C. 60. \r\ndestination and been there moored at anchor, the policy shall be charged with duty as a \r\npolicy for or upon a voyage, and also with duty as a policy for time. \r\n8. Bonds, debentures or other securities issued on loans under Act XI, 1879 .– (1) \r\nNotwithstanding anything in this Act, any local authority raising a loan under the provisions of \r\nthe Local Authorities Loan Act, 1879\r\n1\r\n, or of any other law for the time being in force, by the \r\nissue of bonds, debentures or other securities, shall, in respect of such loan, be chargeable \r\nwith a duty of \r\n2\r\n[one per centum] on the total amount of the bonds, debentures or other \r\nsecurities issued by it, and such bonds, debentures or other securities need not be stamped \r\nand shall not be chargeable with any further duty on renewal, consolidation, sub -division or \r\notherwise. \r\n(2) The provisions of sub -section (1) exempting certain bonds, debentures or \r\nother securities from being stamped and from being chargeable with certain further duty \r\nshall apply to the bonds, debentures or other securities of all outstanding loans of the kind \r\nmentioned therein, and all such bonds, debentures or other securities shall be valid, whether \r\nthe same are stamped or not: \r\nProvided that nothing herein contained shall exempt the local authority which has \r\nissued such bonds, debentures or other securities from the duty chargeable in respect \r\nthereof prior to the twenty -sixth day of March, 1897, when such duty has not already been \r\npaid or remitted by order issued by the \r\n3\r\n[ \r\n4\r\n[Federal] Government]. \r\n(3) In the case of wilful neglect to pay the duty required by this section, the local \r\nauthority shall be liable to forfeit to the \r\n5\r\n[Government] a sum equal to ten per centum upon \r\nthe amount of duty payable, and a like penalty for every month after the first month during \r\nwhich the neglect continues. \r\n9. Power to reduce, remit or compound duties.– \r\n6\r\n[The 7\r\n[Government] ] may, by rule or \r\norder published in the \r\n8\r\n[Official Gazette],– \r\n(a) reduce or remit, whether prospectively or retros pectively, in the whole or any \r\npart of \r\n9\r\n[the territories under its administration ], the duties with which any \r\ninstruments or any particular class of instruments, or any of the instruments \r\nbelonging to such class, or any instruments when executed by or in f avour of \r\nany particular class of persons, or by or in favour of any members of such \r\nclass, are chargeable, and \r\n \r\n1XI of 1879. \r\n2Substituted for the words “eight annas per centum” by the Indian Stamp (Amendment) Act, 1910 (VI of 1910), published in the \r\nGovernment Gazette, Punjab and its Dependencies, dated: 18 March 1910, pp. 25-27, s. 2. \r\n3Substituted for the words “Governor General in Council” by the Government of In dia (Adaptation of Indian Laws) Order, 1937, \r\npublished in the Gazette of India (Extraordinary), dated: 1 April 1937, pp. 75-344, Article 4 read with the Table of General \r\nAdaptations. \r\n4Substituted for the word “Central” by the Punjab Laws (Adaptation) Orde r, 1974 (P.O. No. 1 of 1974), published in the Punjab \r\nGazette (Extraordinary), dated: 20 November 1974, pp. 1425-A to 1425-PP, Article 2 read with the Schedule: it came into force \r\non 14 August 1973. \r\n5Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp, 1301-1311 s.2 . It was earlier substituted for the word “Government” by the Stamp (West Pakistan \r\nAmendment) Ordinance, 1959 (XLVI of 1959), published in the Gazette of West Pa kistan (Extraordinary), dated: 15 August \r\n1959, pp. 753-754, s. 6. \r\n6Substituted for the words “the Governor -General in Council” by the Government of India (Adaptation of Indian Laws) Order, \r\n1937, published in the Gazette of India (Extraordinary), dated: 1 April 1937, pp. 75-344, Article 3 read with the First Schedule. \r\n7Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp, 1301-1311 s.2 . It was earlier Substituted for the word s “Collecting Government” by the Stamp (West \r\nPakistan Amendment) Ordinance, 1959 (XLVI of 1959), published in the Gazette of West Pakistan (Extraordinary), dated: 15 \r\nAugust 1959, pp. 753-754, s. 3. \r\n8Substituted for the words “Gazette of India” by the Gover nment of India (Adaptation of Indian Laws) Order, 1937, published in \r\nthe Gazette of India (Extraordinary), dated: 1 April 1937, pp. 75-344, Article 4 read with the Table of General Adaptations. \r\n9Ibid., for the words “British India”, Article 3 read with the First Schedule. \r\n(b) provide for the composition or consolidation of duties in the case of issues by \r\nany incorporated company or other body corporate of debenture s, bonds or \r\nother marketable securities. \r\n1\r\n[9-A. Power of \r\n2\r\n[Government] to exempt certain instruments.– The \r\n3\r\n[Government] may \r\nby \r\n4\r\n[notification in] the official Gazette, generally exempt from payment of the whole or any \r\npart of the duties on any instrument executed by or in favour of a banking company in the \r\nnormal course of its banking business. \r\nExplanation.– For the purpose of this Section, “Banking Company” shall have the same \r\nmeaning as in the Banking Tribunals Ordinance, 1984 (Ordinance No. LVIII of 1984).] \r\nB.–Of Stamps and the mode of using them. \r\n10. Duties how to be paid .– (1) Except as otherwise expressly provided in this Act, all \r\nduties with which any instruments are chargeable shall be paid, and such payment shall be \r\nindicated on such instruments, by means of stamps \r\n5\r\n[or e-stamps]– \r\n(a) according to the provisions herein contained; or, \r\n(b) when no such provision is applicable thereto as the \r\n6\r\n[Government] may by \r\nrules direct. \r\n(2) The rules made under sub-section (1) may, among other matters, regulate,– \r\n(a) in the case of each kind of instrument –the description of stamps \r\n7\r\n[or e -\r\nstamps] which may be used; \r\n(b) in the case of instruments stamped with impressed stamps –the number of \r\nstamps which may be used; \r\n(c) in the case of bills of exchange or promissory notes written in any Oriental \r\nlanguage–the size of the paper on which they are written. \r\n11. Use of adhesive stamps .– The following instruments may be stamped with \r\nadhesive stamps, namely:– \r\n(a) instruments chargeable with \r\n8\r\n[a duty not exceeding \r\n1\r\n[one hundred rupees] ], \r\nexcept parts of bills of exchange payable otherwise than on demand and \r\ndrawn in sets; \r\n \r\n1Inserted by the Punjab Stamp (Amendment) Ordinance, 1984 (XXXVII of 1984), published in the Punjab Gazette \r\n(Extraordinary), dated: 31 December 1984, pp. 3017-3018, s. 2. \r\n2Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.2 \r\n3Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.2. \r\n4Added by the corrigendum published in the Punjab Gazette (Extraordinary), dated: 31 December 1984, pp. 3029. \r\n5Inserted by the Stamp (Amendment) Act 2015 (XXXII of 2015), published in the Punjab Gazette (Extraordinary), dated: 26 \r\nJune 2015, pp. 7375-7376, s. 3. \r\n6Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.2. It was earlier Substituted for the words “collecting Government” by the Stamp (West Pakistan \r\nAmendment) Ordinance, 1959 (XLVI of 1959), published in the Gazette of West Pakistan (Extraordinary), dated: 15 August \r\n1959, pp. 753-754, s. 3. The words “collecting Government” were earlier substituted for the words “Governor -General in \r\nCouncil” by the Government of India (Adaptation of Indian Laws) Order, 1937, published in the Gazette of India (Extraordinary), \r\ndated: 1 April 1937, pp. 75-344, Article 3 read with the First Schedule. \r\n7Inserted by the Stamp (Amendment) Act 2015 (XXXII of 2015), published in the Punjab Gazett e (Extraordinary), dated: 26 \r\nJune 2015, pp. 7375-7376, s. 3. \r\n8Substituted for the words “the duty of one anna [or half an anna]” by the Stamp (West Pakistan Amendment) Act, 1964 (II of \r\n1964), published in the Gazette of West Pakistan (Extraordinary), dated: 7 March 1964, pp. 711-732, s. 4. The words “or half an \r\nanna” were inserted by the Indian Stamp (Amendment) Act, 1906 (V of 1906), published in the Gazette of India, dated: 24 \r\nMarch 1906, pp. 11-12, s. 3. \r\n(b) bills of exchange, \r\n2\r\n[*] and promissory notes drawn or made out of \r\n3\r\n[Pakistan]; \r\n(c) entry as an advocate, vakil or attorney on the roll of a High Court; \r\n(d) notarial acts; and \r\n(e) transfers by endorsement of shares in any incorporated company or other \r\nbody corporate. \r\n12. Cancellation of adhesive stamps.– (1) (a) Whoever affixes any adhesive stamp to any \r\ninstrument chargeable with duty which has been execut ed by any person shall, when affixing \r\nsuch stamp, cancel the same so that it cannot be used again; and \r\n(b) whoever executes any instrument on any paper bearing an adhesive stamp \r\nshall, at the time of execution, unless such stamp has been already cancelled \r\nin manner aforesaid, cancel the same so that it cannot be used again. \r\n(2) Any instrument bearing an adhesive stamp which has not been cancelled so \r\nthat it cannot be used again, shall, so far as such stamp is concerned, be deemed to be \r\nunstamped. \r\n(3) The pe rson required by sub -section (1) to cancel an adhesive stamp may \r\ncancel it by writing on or across the stamp his name or initials or the name or initials of his \r\nfirm with the true date of his so writing, or in any other effectual manner. \r\n13. Instruments st amped with impressed stamps how to be written .– Every \r\ninstrument written upon paper stamped with an impressed stamp shall be written in such \r\nmanner that the stamp may appear on the face of the instrument and cannot be used for or \r\napplied to any other instrument. \r\n14. Only one instrument to be on same stamp .– No second instrument chargeable \r\nwith duty shall be written upon a piece of stamped paper upon which an instrument \r\nchargeable with duty has already been written: \r\nProvided that nothing in this section shal l prevent any endorsement which is duly \r\nstamped or is not chargeable with duty being made upon any instrument for the purpose of \r\ntransferring any right created or evidenced thereby , or of acknowledging the receipt of any \r\nmoney or goods the payment or delivery of which is secured thereby. \r\n15. Instrument written contrary to section 13 or 14 deemed unstamped .– Every \r\ninstrument written in contravention of section 13 or section 14 shall be deemed to be \r\nunstamped. \r\n16. Denoting duty .– Where the duty with which an instrument is chargeable, or its \r\nexemption from duty, depends in any manner upon the duty actually paid in respect of \r\nanother instrument, the payment of such last -mentioned duty shall, if application is made in \r\nwriting to the Collector for that purpose, an d on production of both the instrume nts, be \r\ndenoted upon such first -mentioned instrument by endorsement under the hand of the \r\nCollector or in such other manner (if any) as the \r\n4\r\n[Government] may by rule prescribe. \r\n \r\n1Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.7. \r\n2The word “cheques” was omitted by the Indian Finance Act, 1927 (V of 1927), published in the Gazette of India, dated: 30 \r\nMarch 1927, s. 5: it came into force on 1 July 1927. \r\n3Substituted for the words “the Provinces and the Capital of the Federation” by the Central Laws (Statute Reform) Ordinance, \r\n1960 (XXI of 1960); assented to by the President on 7 June 1960; and, was published in the Gazette of Pakis tan \r\n(Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with the Second Schedule: it came into force on 14 October 1955. \r\nThey were earlier substituted for the words “British India” by the Adaptation of Central Acts and Ordinances Order, 1949 \r\n(G.G.O. No. 4 of 1949), published in the Gazette of Pakistan (Extraordinary), dated: 28 March 1949, pp. 223-283, Article 3 read \r\nwith Article 4. \r\n4Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.2. It was earlier substituted for the words “collecting Government” by the Stamp (West Pakistan \r\nAmendment) Ordinance, 1959 (XLVI of 1959), published in the Gazette of West Pakistan (Extraordinary), dated: 15 August \r\nC.–Of the time of stamping Instruments. \r\n17. Instruments executed in \r\n1\r\n[Pakistan].– All instruments chargeable with duty and \r\nexecuted by any person in \r\n2\r\n[Pakistan] shall be stamped before or at the time of execution. \r\n18. Instruments other than bills , \r\n3\r\n[*] and notes executed out of \r\n4\r\n[Pakistan].– (1) \r\nEvery instrument chargeable with duty executed only out of \r\n5\r\n[Pakistan], and not being a bill \r\nof exchange, \r\n6\r\n[*] or promissory note, may be stamped within three months after it has been \r\nfirst received in \r\n7\r\n[Pakistan]. \r\n(2) Where any such instrument cannot, with reference to the description of stamp \r\nprescribed therefor, be duly stamped by a private person, it may be taken within the said \r\nperiod of three months to the Collector, who shall stamp the same, in such manner as the \r\n8\r\n[Government] may by rule prescribe, wi th a stamp of such value as the person so taking \r\nsuch instrument may require and pay for. \r\n19. Bills, \r\n9\r\n[*] and notes drawn out of \r\n10\r\n[Pakistan].– The first holder in \r\n1\r\n[Pakistan] of any \r\nbill of exchange \r\n2\r\n[payable otherwise than on demand], \r\n3\r\n[*] or promissory note drawn or made \r\n \r\n1959, pp . 753-754, s. 3. The words “collecting Government” were earlier substituted for the words “Governor -General in \r\nCouncil” by the Government of India (Adaptation of Indian Laws) Order, 1937, published in the Gazette of India (Extraordinary), \r\ndated: 1 April 1937, pp. 75-344, Article 3 read with the First Schedule. \r\n1Substituted for the words “the Provinces and the Capital of the Federation” by the Central Laws (Statute Reform) Ordinance, \r\n1960 (XXI of 1960); assented to by the President on 7 June 1960; and, was p ublished in the Gazette of Pakistan \r\n(Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with the Second Schedule: it came into force on 14 October 1955. \r\nThey were earlier substituted for the words “British India” by the Adaptation of Central Acts a nd Ordinances Order, 1949 \r\n(G.G.O. No. 4 of 1949), published in the Gazette of Pakistan (Extraordinary), dated: 28 March 1949, pp. 223-283, Article 3 read \r\nwith Article 4. \r\n2Ibid. \r\n3The word “cheques” was omitted by the Indian Finance Act, 1927 (V of 1927), pu blished in the Gazette of India, dated: 30 \r\nMarch 1927, s. 5: it came into force on 1 July 1927. \r\n4Substituted for the words “the Provinces and the Capital of the Federation” by the Central Laws (Statute Reform) Ordinance, \r\n1960 (XXI of 1960); assented to by the President on 7 June 1960; and, was published in the Gazette of Pakistan \r\n(Extraordinary), dated: 9 June 1960, pp. 725-845, s. 3 read with the Second Schedule: it came into force on 14 October \r\n1955. They were earlier \r\nsubstituted for the words “British India” by the Adaptation of Central Acts and Ordinances Order, 1949 (G.G.O. No. 4 of 1949), \r\npublished in the Gazette of Pakistan (Extraordinary), dated: 28 March 1949, pp. 223-283, Article 3 read with Article 4. \r\n5Substituted for the words “the P rovinces and the Capital of the Federation” by the Central Laws (Statute Reform) Ordinance, \r\n1960 (XXI of 1960); assented to by the President on 7 June 1960; and, was published in the Gazette of Pakistan \r\n(Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with the Second Schedule: it came into force on 14 October 1955. \r\nThey were earlier substituted for the words “British India” by the Adaptation of Central Acts and Ordinances Order, 1949 \r\n(G.G.O. No. 4 of 1949), published in the Gazette of Pakistan (Extraordinary), dated: 28 March 1949, pp. 223-283, Article 3 read \r\nwith Article 4. \r\n6The word “cheque” was omitted by the Indian Finance Act, 1927 (V of 1927), published in the Gazette of India, dated: 30 \r\nMarch 1927, s. 5: it came into force on 1 July 1927. \r\n7Substituted for the words “the Provinces and the Capital of the Federation” by the Central Laws (Statute Reform) Ordinance, \r\n1960 (XXI of 1960); assented to by the President on 7 June 1960; and, was published in the Gazette of Pakistan \r\n(Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with the Second Schedule: it came into force on 14 October 1955. \r\nThey were earlier substituted for the words “British India” by the Adaptation of Central Acts and Ordinances Order, 1949 \r\n(G.G.O. No. 4 of 1949), published in the Gazette of Pakistan (Extraordinary), dated: 28 March 1949, pp. 223-283, Article 3 read \r\nwith Article 4. \r\n8Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.2. It was earlier Substituted for the words “collecting Government” by the Stamp (West Pakistan \r\nAmendment) Ordinance, 1959 (XLVI of 1959), published in the Gazette of West Pakistan (Extraordinary), dated: 15 August \r\n1959, pp. 753-754, s. 3. The word s “collecting Government” were earlier substituted for the words “Governor -General in \r\nCouncil” by the Government of India (Adaptation of Indian Laws) Order, 1937, published in the Gazette of India (Extraordinary), \r\ndated: 1 April 1937, pp. 75-344, Article 3 read with the First Schedule. \r\n9The word “cheques” was omitted by the Indian Finance Act, 1927 (V of 1927), published in the Gazette of India, dated: 30 \r\nMarch 1927, s. 5: it came into force on 1 July 1927. \r\n10Substituted for the words “the Provinces and the Capital of the Federation” by the Central Laws (Statute Reform) Ordinance, \r\n1960 (XXI of 1960); assented to by the President on 7 June 1960; and, was published in the Gazette of Pakistan \r\n(Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with the S econd Schedule: it came into force on 14 October 1955. \r\nThey were earlier substituted for the words “British India” by the Adaptation of Central Acts and Ordinances Order, 1949 \r\n(G.G.O. No. 4 of 1949), published in the Gazette of Pakistan (Extraordinary), dated: 28 March 1949, pp. 223-283, Article 3 read \r\nwith Article 4. \r\nout of \r\n4\r\n[Pakistan] shall, before he presents the same for acceptance or payment, or \r\nendorses, transfers or otherwise negotiates the same in \r\n5\r\n[Pakistan], affix thereto the proper \r\nstamp and cancel the same: \r\nProvided that,– \r\n(a) if, at the ti me any such bill of exchange, \r\n6\r\n[*] or note comes into the hands of \r\nany holder thereof in \r\n7\r\n[Pakistan], the proper adhesive stamp is affixed thereto \r\nand cancelled in manner prescribed by section 12 and such holder has no \r\nreason to believe that such stamp was affixed or cancelled otherwise than by \r\nthe person and at the time required by this Act, such stamp shall, so far as \r\nrelates to such holder, be deemed to have been duly affixed and cancelled. \r\n(b) Nothing contained in this proviso shall relieve any person f rom any penalty \r\nincurred by him for omitting to affix or cancel a stamp. \r\nD.–Of Valuations for duty. \r\n20. Conversion of amount expressed in foreign currencies .– (1) Where an \r\ninstrument is chargeable with ad valorem duty in respect of any money expressed in a ny \r\ncurrency other than that of \r\n8\r\n[Pakistan], such duty shall be calculated on the value of such \r\nmoney in the currency of \r\n9\r\n[Pakistan] according to the current rate of exchange on the day of \r\nthe date of the instrument. \r\n(2) The \r\n10\r\n[\r\n11\r\n[Federal] Government] may, fr om time to time, by notification in the \r\n12\r\n[Official Gazette], prescribe a rate of exchange for the conversion of British or any foreign \r\n \r\n1Ibid. \r\n2Inserted by the Indian Finance Act, 1927 (V of 1927), published in the Gazette of India, dated: 30 March 1927, s. 5: it came \r\ninto force on 1 July 1927. \r\n3The word “cheque” was omitted ibid. \r\n4Substituted for the words “the Provinces and the Capital of the Federation” by the Central Laws \r\n(Statute Reform) Ordinance, 1960 (XXI of 1960); assented to by the President on 7 June 1960; and, was published in the \r\nGazette of Pakistan (Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with the Second Schedule: it came into force \r\non 14 October 1955. They were earlier substituted for the words “British India” by the Adaptation of Central Acts and \r\nOrdinances Order, 1949 (G.G.O. No. 4 of 194 9), published in the Gazette of Pakistan (Extraordinary), dated: 28 March 1949, \r\npp. 223-283, Article 3 read with Article 4. \r\n5Substituted for the words “the Provinces and the Capital of the Federation” by the Central Laws (Statute Reform) Ordinance, \r\n1960 (X XI of 1960); assented to by the President on 7 June 1960; and, was published in the Gazette of Pakistan \r\n(Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with the Second Schedule: it came into force on 14 October 1955. \r\nThey were earlier substitut ed for the words “British India” by the Adaptation of Central Acts and Ordinances Order, 1949 \r\n(G.G.O. No. 4 of 1949), published in the Gazette of Pakistan (Extraordinary), dated: 28 March 1949, pp. 223-283, Article 3 read \r\nwith Article 4. \r\n6The word “cheque ” was omitted by the Indian Finance Act, 1927 (V of 1927), published in the Gazette of India, dated: 30 \r\nMarch 1927, s. 5: it came into force on 1 July 1927. \r\n7Substituted for the words “the Provinces and the Capital of the Federation” by the Central Laws (St atute Reform) Ordinance, \r\n1960 (XXI of 1960); assented to by the President on 7 June 1960; and, was published in the Gazette of Pakistan \r\n(Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with the Second Schedule: it came into force on 14 October 1 955. \r\nThey were earlier substituted for the words “British India” by the Adaptation of Central Acts and Ordinances Order, 1949 \r\n(G.G.O. No. 4 of 1949), published in the Gazette of Pakistan (Extraordinary), dated: 28 March 1949, pp. 223-283, Article 3 read \r\nwith Article 4. \r\n8Ibid. \r\n9Ibid. \r\n10Substituted for the words “Governor General in Council” by the Government of India (Adaptation of Indian Laws) Order, 1937, \r\npublished in the Gazette of India (Extraordinary), dated: 1 April 1937, pp. 75-344, Article 4 read with the Table of General \r\nAdaptations. \r\n11Substituted for the word “Central” by the Punjab Laws (Adaptation) Order, 1974 (P.O. No.1 of 1974), published in the Punjab \r\nGazette (Extraordinary), dated: 20 November 1974, pp. 1425-A to 1425-PP, Article 2 read with the Schedule: it came into force \r\non 14 August 1973. \r\n12Substituted for the words “Gazette of India” by the Government of India (Adaptation of Indian Laws) Order, 1937, published in \r\nthe Gazette of India (Extraordinary), dated: 1 April 1937, pp. 75-344, Article 4 read with the Table of General Adaptations. \r\ncurrency into the currency of \r\n1\r\n[Pakistan] for the purposes of calculating stamp-duty, and such \r\nrate shall be deemed to be the current rate for the purposes of sub-section (1). \r\n21. Stock and marketable securities how to be valued .– Where an instrument is \r\nchargeable with ad valorem duty in respect of any stock or of any marketable or other \r\nsecurity, such duty shall be calculated on the value of such stock or security according to the \r\naverage price or the value thereof on the day of the date of the instrument. \r\n22. Effect of statement of rate of exchange or average price .– Where an instrument \r\ncontains a statement of current rate of exchange, or average price, as the case may require, \r\nand is stamped in accordance with such statement, it shall, so far as regards the subject -\r\nmatter of such statement, be presumed, until the contrary is proved, to be duly stamped. \r\n23. Instruments reserving interest.– Where interest is expressly made payable by the \r\nterms of an instrument, such instrument shall not be chargeable with duty higher than that \r\nwith which it would have been chargeable had no mention of interest been made therein. \r\n2\r\n[23A. Certain instruments connected with mortgages of marketable securities to be \r\nchargeable as agreements.– (1) Where an instrument (not being a promissory note or bill \r\nof exchange)– \r\n(a) is given upon the occasion of the deposit of any marketable security by way \r\nof security for money advanced or to be advanced by way of loan, or for an \r\nexisting or future debt; or \r\n(b) makes redeemable or qualifies a duly stamped transfer, intended as a \r\nsecurity, of any marketable security; \r\nit shall be chargeable with duty as if it were an agreement or memorandum of an \r\nagreement chargeable with duty under \r\n3\r\n[Article No. 5 (c)] of Schedule I. \r\n(2) A release or discharge of any such instrument shall only be chargeable with \r\nthe like duty.] \r\n24. How transfer in consideration of debt, or subject to future payment, etc., to be \r\ncharged.– Where any property is transferred to any person in consideration, wholly or in \r\npart, of any debt due to him, or subject either certainly or contingently to the payment or \r\ntransfer of any money or stock, whether being or constituting a charge or encumbrance upon \r\nthe property or not, such debt, money or stock is to be deemed the whole or part, as the \r\ncase may be, of the consideration in respect whereof the transfer is chargeable with ad \r\nvalorem duty: \r\nProvided that noth ing in this section shall apply to any such certificate of sale as is \r\nmentioned in Article No. 18 of Schedule I. \r\nExplanation.– In the case of a sale of property subject to a mortgage or other encumbrance, \r\nany unpaid mortgage-money or money charged, together with the interest (if any) due on the \r\nsame, shall be deemed to be part of the consideration for the sale: \r\n \r\n1Substituted for the words “the Provinces and the Capital of the Federation” by the Central Laws (Statute Reform) Ordinance, \r\n1960 (XXI of 1960); assented to by the President on 7 June 1960; and, was published i n the Gazette of Pakistan \r\n(Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with the Second Schedule: it came into force on 14 October 1955. \r\nThey were earlier substituted for the words “British India” by the Adaptation of Central Acts and Ordinan ces Order, 1949 \r\n(G.G.O. No. 4 of 1949), published in the Gazette of Pakistan (Extraordinary), dated: 28 March 1949, pp. 223-283, Article 3 read \r\nwith Article 4. \r\n2Added by the Indian Stamp (Amendment) Act, 1904 (XV of 1904), published in the Government Gazet te, Punjab and its \r\nDependencies, dated: 3 November 1904, pp. 45-46, s. 3. \r\n3Substituted for the expression “Article No. 5(b)” by the Indian Stamp (Amendment) Act, 1912 (I of 1912), published in the \r\nGazette of India, dated: 9 March 1912, p.1, s.3. \r\nProvided that, where property subject to a mortgage is transferred to the mortgagee, \r\nhe shall be entitled to deduct from the duty payable on the tra nsfer the amount of any duty \r\nalready paid in respect of the mortgage. \r\nIllustrations \r\n(1) A owes B Rs. 1,000. A sells a property to B, the consideration being Rs.500 \r\nand the release of the previous debt of Rs.1,000 Stamp-duty is payable on Rs.1,500. \r\n(2) A se lls a property to B for Rs.500 which is subject to a mortgage to C for \r\nRs.1,000, and unpaid interest Rs. 200. Stamp-duty is payable on Rs.1,700. \r\n(3) A mortgages a house of the value of Rs.10,000 to B for Rs. 5,000. B \r\nafterwards buys the house from A. Stamp -duty is payable on Rs.10,000 less the amount of \r\nstamp-duty already paid for the mortgage. \r\n25. Valuation in case of annuity, etc .– Where an instrument is executed to secure the \r\npayment of an annuity or other sum payable periodically, or where the considera tion for a \r\nconveyance is an annuity or other sum payable periodically, the amount secured by such \r\ninstrument or the consideration for such conveyance, as the case may be, shall, for the \r\npurposes of this Act, be deemed to be,– \r\n(a) where the sum is payable f or a definite period so that the total amount to be \r\npaid can be previously ascertained–such total amount; \r\n(b) where the sum is payable in perpetuity or for an indefinite time not terminable \r\nwith any life in being at the date of such instrument or conveyanc e–the total \r\namount which, according to the terms of such instrument or conveyance, will \r\nor may be payable during the period of twenty years calculated from the date \r\non which the first payment becomes due; and \r\n(c) where the sum is payable for an indefinite time terminable with any life in being \r\nat the date of such instrument or conveyance–the maximum amount which will \r\nor may be payable as aforesaid during the period of twelve years calculated \r\nfrom the date on which the first payment becomes due. \r\n26. Stamp wh ere value of subject -matter is indeterminate .– Where the amount or \r\nvalue of the subject-matter of any instrument chargeable with ad valorem duty cannot be, or \r\n(in the case of an instrument executed before the commencement of this Act) could not have \r\nbeen, ascertained at the date of its execution or first execution, nothing shall be claimable \r\nunder such instrument more than the highest amount or value for which, if stated in an \r\ninstrument of the same description, the stamp actually used would, at the date of such \r\nexecution, have been sufficient: \r\n1\r\n[Provided that, in the case of the lease of a mine in which royalty or a share of the \r\nproduce is received as the rent or part of the rent, it shall be sufficient to have estimated \r\nsuch royalty or the value of such share, for the purpose of stamp-duty,– \r\n(a) when the lease has been granted by or on behalf of \r\n2\r\n[Government], at such \r\namount or value as the Collector may, having regard to all the circumstances \r\nof the case, have estimated as likely to be payable by way of ro yalty or share \r\nto \r\n3\r\n[Government] under the lease, or, \r\n \r\n1Substituted by the Indian Stamp (Amendment) Act, 1904 (XV of 1904), published in the Government Gazette, Punjab and its \r\nDependencies, dated: 3 November 1904, pp. 45-46, s. 4. \r\n2Substituted for the words “the Crown” by the Stamp (West Pakistan Amendment) Ordinance, 1959 (XLVI of 1959), published in \r\nthe Gazette of West Pakistan (Extraordinary), dated: 15 August 1959, pp. 753-754, s. 5. They were earlier substituted for the \r\nwords “the Secretary of State in Council” by the Government of India (Adaptation of Indian Laws) Order, 1937, published in the \r\nGazette of India (Extraordinary), dated: 1 April 1937, pp. 75-344, Article 3 read with the First Schedule. \r\n3Substituted for the words “the Crown” by the Stamp (West Pakistan Amendment) Ordinance, 1959 (XLVI of 1959), published in \r\nthe Gazette of West Pakistan (Extraordinary), dated: 15 August 1959, pp. 753-754, s. 5. They were earlier substituted for the \r\nwords “the said Secretary of State in Council” by the Government of India (Adaptation of Indian Laws) Order, 1937, published in \r\nthe Gazette of India (Extraordinary), dated: 1 April 1937, pp. 75-344, Article 3 read with the First Schedule. \r\n(b) when the lease has been granted by any other person, at twenty thousand \r\nrupees a year; \r\nand the whole amount of such royalty or share, whatever it may be, shall be \r\nclaimable under such lease.] \r\nProvided also that, where proceedings have been taken in respect of an instrument \r\nunder section 31 or 41, the amount certified by the Collector shall be deemed to be the \r\nstamp actually used at the date of execution. \r\n27. Facts affecting duty to be set forth in ins trument.– The consideration (if any) and \r\nall other facts and circumstances affecting the chargeability of any instrument with duty, or \r\nthe amount of the duty with which it is chargeable, shall be fully and truly set forth therein. \r\n1\r\n[27-A. Value of immovabl e property.– (1) Where any instrument chargeable with ad \r\nvalorem duty under \r\n2\r\n[Articles 3[11-AA,] \r\n4\r\n[23, 27-A, 31, 33, 35 (1)(b), 48 (b), 48 (bb), 55(b), 63 \r\nand 63 -A] ] of Schedule I, relates to an immovable property, the value of the immovable \r\nproperty shall be calculated according to the valuation table notified by the District Collector \r\nin respect of immovable property situated in the locality. \r\n5\r\n[(2) Where an instrument mentioned in subsection (1) relates to an immovable \r\nproperty consisting of land and st ructure including a multi -storey building, such instrument \r\nshall state the value of the land and structure separately, and stamp duty on the structure \r\nshall be calculated as per the covered area or the area of the structure mentioned in the \r\ninstrument whichever is higher, and in case there is no approved building plan, two percent \r\nduty of the value of land in addition to payable duty shall be charged.] \r\n(3) Where the value of immovable property stated in an instrument to which sub -\r\nsection (1) applies is mor e than the value fixed according to the valuation table, the value \r\ndeclared in the instrument shall be accepted as value for the purposes of stamp duty. \r\n6\r\n[(4) Any person aggrieved by the value given in the valuation table notified \r\nunder sub -section (1), ma y, within thirty days from the date of issuance of such \r\nnotification, file appeal before the Commissioner who shall decide it within fifteen \r\ndays from the date of its filing. However, no review shall be entertained by the \r\nDistrict Collector against the valuation table notified under sub-section (1).] \r\n28. Direction as to duty in case of certain conveyances.– (1) Where any property has \r\nbeen contracted to be sold for one consideration for the whole, and is conveyed to the \r\npurchaser in separate parts by differe nt instruments, the consideration shall be apportioned \r\nin such manner as the parties think fit, provided that a distinct consideration for each \r\n \r\n1Substituted by the Punjab Finance Act 2010 (VI of 2010), published in the Punjab Gazette (Extraordinary), dated: 28 June \r\n2010, pp. 3145-3150, s. 2: it came into force on 1 July 2010. It was earlier added by the Punjab Finance Act, 1986 (IV of 1986), \r\npublished in the Punjab Gazette (Extraordinary), dated: 14 June 1986, pp. 1307-1309, s. 2. \r\n2Substituted for the expression “Articles 23, 27 -A, 31, 33 or 63” by the Punjab Finance Act 2016 (XXXV of 2016), published in \r\nthe Punjab Gazette (Extraordinary), dated: 29 June 2016, pp. 6083 -6092, s. 2: it came into force on 1 July 2016. The said \r\nexpression was earlier substituted for the expression “Articles 2 3, 27-A, 31 or 33” by the Punjab Finance Act 2015 (XXIX of \r\n2015), published in the Punjab Gazette (Extraordinary), dated: 26 June 2015, pp. 7361 -7368, s. 2: it came into force on 1 July \r\n2015. The said expression was earlier substituted for the expression “ Articles 23, 31 or 33” by the Punjab Finance Act 2012 \r\n(XLI of 2012), published in the Punjab Gazette (Extraordinary), dated: 25 June 2012, pp. 41719 -41724: it came into force on 1 \r\nJuly 2012. \r\n3Inserted by the Stamp (Amendment) Act 2026 (XXIV of 2026), published in the Punjab Gazette (Extraordinary), dated: 06 May \r\n2026, pp,5839-5840 s.3. \r\n4Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.8. \r\n5Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.8. \r\n6Substituted by the Stamp (Amendment) Act 2025 (XXXVI of 2025), published in the Punjab Gazette (Extraordinary), dated: 30 \r\nMay 2025, p,4767 s.2. \r\nseparate part is set forth in the conveyance relating thereto, and such conveyance shall be \r\nchargeable with ad valorem duty in respect of such distinct consideration. \r\n(2) Where property contracted to be purchased for one consideration for the \r\nwhole, by two or more persons jointly, or by any person for himself and others, or wholly for \r\nothers, is conveyed in parts by separate instruments to the persons by or for whom the same \r\nwas purchased, for distinct parts of the consideration, the conveyance of each separate part \r\nshall be chargeable with ad valorem duty in respect of the distinct part of the consideration \r\ntherein specified. \r\n(3) Where a person, having contracted for the purchase of any property but not \r\nhaving obtained a conveyance thereof, contracts to sell the same to any other person and \r\nthe property is in consequence conveyed immediately to the sub-purchaser, the conveyance \r\nshall be chargeable with ad valorem duty in respect of the consideration for the sale by the \r\noriginal purchaser to the sub-purchaser. \r\n(4) Where a person, having contracted for the purchase of any property but not \r\nhaving obtained a conveyance thereof, contracts to sell the whole, or any part thereof, to any \r\nother person or persons and the property is in consequence conveyed by the original seller \r\nto different persons in parts, the conveyance of each part sold to a sub -purchaser shall be \r\nchargeable with ad valorem duty in respect only of the consideration paid by such sub -\r\npurchaser, without regard to the amount or value of the original consideration ; and the \r\nconveyance of the residue (if any) of such property to the original purchaser shall be \r\nchargeable with ad valorem duty in respect only of the excess of the original consideration \r\nover the aggregate of the considerations paid by the sub-purchasers\r\n1\r\n[.] \r\n2\r\n[* * * * *]. \r\n(5) Where a sub -purchaser takes an actual conveyance of the interest of the \r\nperson immediately selling to him, which is chargeable with ad valorem duty in respect of the \r\nconsideration paid by him and is duly stamped accordingly, any conveyance to be \r\nafterwards made to him of the same property by the original seller shall be chargeable with a \r\nduty equal to that which would be chargeable on a conveyance for the consideration \r\nobtained by such original seller, or, where such duty would exceed \r\n3\r\n[five hundred] rupees, \r\nwith a duty of \r\n4\r\n[five hundred] rupees. \r\nE.–Duty by whom payable. \r\n29. Duties by whom payable.– In the absence of an agreement to the contrary, the \r\nexpense of providing the proper stamp shall be borne– \r\n(a) in the case of any instrument described in any of the following Articles of \r\nSchedule I, namely:– \r\nNo. 2. (Administration Bond), \r\n5\r\n[No. 6. (Agreement relating to Deposit of Title-deeds, Pawn or Pledge], \r\nNo. 13. (Bill of Exchange), \r\nNo. 15. (Bond), \r\n \r\n1Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.9. \r\n2Omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Pun jab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.9. \r\n3Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.9. \r\n4Substituted by the Stamp (Amen dment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.9. \r\n5Substituted for the expression “No. 6. (Agreement to mortgage)” by the Indian Stamp (Amendment) Act, 1904 (XV of 1904), \r\npublished in the Government Gazette, Punjab and its Dependencies, dated: 3 November 1904, pp. 45-46, s. 5. \r\nNo. 16. (Bottomry Bond), \r\nNo. 26. (Customs Bond), \r\nNo. 27. (Debenture), \r\nNo. 32. (Further Charge), \r\nNo. 34. (Indemnity-Bond), \r\nNo. 40. (Mortgage-Deed), \r\nNo. 49. (Promissory-Note), \r\nNo. 55. (Release), \r\nNo. 56. (Respondentia Bond), \r\nNo. 57. (Security Bond or Mortgage-Deed), \r\nNo. 58. (Settlement), \r\nNo. 62(a) (Transfer of shares in an incorporated company or other body \r\ncorporate), \r\nNo. 62(b) Transfer of Deb entures, being marketable securities whether the \r\ndebenture is liable to duty or not, except deben tures provided for by \r\nsection 8, \r\nNo. 62(c) Transfer of any interest secured by a bond, mortg age-deed or \r\npolicy of insurance,– \r\nby the person drawing, making or executing such instrument: \r\n1\r\n[(b) in the case of a policy of insurance other than fire -insurance–by the person \r\neffecting the insurance; \r\n(bb) in the case of a policy of fire-insurance–by the person issuing the policy;] \r\n(c) in the case of a conveyance (inclu ding a re -conveyance of mortgaged \r\nproperty)–by the grantee \r\n2\r\n[and grantor in equal shares]: in the case of a lease \r\nor agreement to lease–by the lessee or intended lessee: \r\n(d) in the case of a counterpart of a lease–by the lessor: \r\n(e) in the case of an instrument of exchange–by the parties in equal shares: \r\n(f) in the case of a certificate of sale –by the purchaser of the property to which \r\nsuch certificate relates; \r\n3\r\n[*] \r\n(g) in the case of an instrument of partition –by the parties thereto in proportion to \r\ntheir respective shares in the whole property partitioned, or, when the partition \r\nis made in execution of an order passed by a Revenue-authority or Civil Court \r\nor arbitrator, in such proportion as such authority, Court or arbitrator directs \r\n4\r\n[;] \r\n5\r\n[(h) in the cas e of a contract chargeable with stamp duty under Article 22 -A of \r\nSchedule I, the stamp duty shall be payable by the contractor in whose favour \r\nthe instrument is executed; \r\n(i) in the case of a decree, rule of a court or an order of a court chargeable with \r\nstamp duty under Article 27 -A of Schedule I, the stamp duty shall be paid by \r\nthe beneficiary of the decree, rule or order; \r\n \r\n1Substituted by the Indian Stamp (Amendment) Act, 1906 (V of 1906), published in the Gazette of India, dated: 24 March 1906, \r\npp. 11-12, s. 4. \r\n2Inserted by the Punjab Finance Act, 1992 (VI of 1992), published in the Punjab Gazette (Extraordinary), dated: 29 June 1992, \r\npp. 2959-C to 2959-F, s. 2: it came into force on 1 July 1992. \r\n3The word “and” was omitted by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab Gazette (Extraordinary), \r\ndated: 29 June 2016, pp. 6083-6092, s. 2: it came into force on 1 July 2016. \r\n4Substituted ibid. for the “full stop”. \r\n5Inserted ibid. \r\n(j) in the case of a gift chargeable with stamp duty under Article 33 of Schedule \r\nI, the stamp duty shall be paid by the person in who se favour the instrument \r\nis executed; and \r\n(k) in the case of transfer of right or interest relating to an immovable property \r\nchargeable with stamp duty under Article 63 -A of Schedule I, the stamp duty \r\nshall be paid by the person in whose favour the transfer of the right or interest \r\nrelating to an immovable property is made.] \r\n30. Obligation to give receipt in certain cases .– Any person receiving any money \r\nexceeding twenty rupees in amount, or any bill of exchange, cheque or promissory note for \r\nan amount exceeding twenty rupees, or receiving in satisfaction or part satisfaction of a debt \r\nany movable property exceeding twenty rupees in value, shall, on demand by the person \r\npaying or delivering such money, bill, cheque, note or property, give a duly stamped rece ipt \r\nfor the same. \r\n1\r\n[Any person receiving or taking credit for any premium or consideration for any \r\nrenewal of any contract of fire -insurance, shall, within one month after receiving or taking \r\ncredit for such premium or consideration, give a duly stamped receipt for the same.] \r\nCHAPTER III \r\nAdjudication as to Stamps \r\n31. Adjudication as to proper stamp.– \r\n2\r\n[(1) When any instrument, whether executed or \r\nnot and whether previously stamped or not is brought to the Collector, and the person \r\nbringing the instrument applies to have the opinion of the Collector as to the duty, if any, with \r\nwhich it is chargeable, and pays a fee of one thousand rupees, the Collector shall determine \r\nthe duty, if any, with which in his judgment the instrument is chargeable.] \r\n(2) For this purpose the Collector may require to be furnished with an abstract of \r\nthe instrument, and also with such affidavit or other evidence as he may deem necessary to \r\nprove that all the facts and circumstances affecting the chargeability of the instrument with \r\nduty, or the amount of the duty with which it is chargeable, are fully and truly set forth \r\ntherein, and may refuse to proceed upon any such application until such abstract and \r\nevidence have been furnished accordingly: \r\nProvided that– \r\n(a) no evidence furnished in pursuance of this section shall be used against any \r\nperson in any civil proceeding, except in an enquiry as to the duty with which \r\nthe instrument to which it relates is chargeable; and \r\n(b) every person by whom any such evidence is furnished , shall, on p ayment of \r\nthe full duty with which the instrument to which it relates , is chargeable, be \r\nrelieved from any penalty which he may have incurred under this Act by \r\nreason of the omission to state truly in such instrument any of the facts or \r\ncircumstances aforesaid. \r\n32. Certificate by Collector .– (1) When an instrument brought to the Collector under \r\nsection 31 is, in his opinion, one of a description chargeable with duty, and– \r\n(a) the Collector determines that it is already fully stamped, or \r\n(b) the duty determined by the Collector under section 31, or such a sum as, with \r\nthe duty already paid in respect of the instrument, is equal to the duty so \r\ndetermined, has been paid, \r\n \r\n1Added by the Indian Stamp (Amendment) Act, 1906 (V of 1906), published in the Gaz ette of India, dated: 24 March 1906, pp. \r\n11-12, s. 5. \r\n2Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.10. \r\nthe Collector shall certify by endorsement on such instrument that the full duty (stating \r\nthe amount) with which it is chargeable has been paid. \r\n(2) When such instrument is, in his opinion, not chargeable with duty, the \r\nCollector shall certify in manner aforesaid that such instrument is not so chargeable. \r\n(3) Any instrument upon which an endorse ment has been made under this \r\nsection, shall be deemed to be duly stamped or not chargeable with duty, as the case may \r\nbe; and, if chargeable with duty, shall be receivable in evidence or otherwise, and may be \r\nacted upon and registered as if it had been originally duly stamped: \r\nProvided that nothing in this section shall authorize the Collector to endorse– \r\n(a) any instrument executed or first executed in \r\n1\r\n[Pakistan] and brought to him \r\nafter the expiration of one month from the date of its execution or first \r\nexecution, as the case may be; \r\n(b) any instrument executed or first executed out of \r\n2\r\n[Pakistan] and brought to \r\nhim after the expiration of three months after it has been first received in \r\n3\r\n[Pakistan]; or \r\n(c) any instrument chargeable with \r\n4\r\n[a duty not exc eeding \r\n5\r\n[five hundred rupees] \r\n], or any bill of exchange or promissory note, when brought to him, after the \r\ndrawing or execution thereof, on paper not duly stamped. \r\n6\r\n[32A. Certificate of designated officer .– An officer designated by the Government shall, \r\nby notification in the official Gazette, issue a certificate as to genuineness or otherwise of an \r\ne-stamp for the purpose of evidence in a legal proceedings.] \r\nCHAPTER IV \r\nInstruments not duly Stamped \r\n33. Examination and impounding of instruments.– (1) Every person having by law or \r\nconsent of parties authority to receive evidence, and every person in charge of a public \r\noffice, except an officer of police, before whom any instrument, chargeable , in his opinion, \r\nwith duty, is produced or comes in the performance of his functions, shall, if it appears to him \r\nthat such instrument is not duly stamped, impound the same. \r\n(2) For that purpose every such person shall examine every instrument so \r\nchargeable and so produced or coming before him, in order to ascertain wheth er it is \r\n \r\n1Substituted for the words “the Provinces and t he Capital of the Federation” by the Central Laws (Statute Reform) Ordinance, \r\n1960 (XXI of 1960); assented to by the President on 7 June 1960; and, was published in the Gazette of Pakistan \r\n(Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with th e Second Schedule: it came into force on 14 October 1955. \r\nThey were earlier substituted for the words “British India” by the Adaptation of Central Acts and Ordinances Order, 1949 \r\n(G.G.O. No. 4 of 1949), published in the Gazette of Pakistan (Extraordinary), dated: 28 March 1949, pp. 223-283, Article 3 read \r\nwith Article 4. \r\n2Ibid. \r\n3Ibid. \r\n4Substituted for the words “the duty of one anna [or half an anna]” by the Stamp (West Pakistan Amendment) Act, 1964 (II of \r\n1964), published in the Gazette of West Pakistan (Extraordinary), dated: 7 March 1964, pp. 711 -732, s. 6. The words “or half \r\nan anna” were inserted by the Indian Stamp (Amendment) Act, 1906 (V of 1906), published in the Gazette of India, dated: 24 \r\nMarch 1906, pp. 11-12, s. 3. \r\n5Substituted by the Stamp ( Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.11. \r\n6Inserted by the Stamp (Amendment) Act 2015 (XXXII of 2015), published in the Punjab Gazette (Extraordinary), dated: 26 \r\nJune 2015, pp. 7375-7376, s. 4. \r\nstamped with a stamp of the value and description required by the law in force in \r\n1\r\n[Pakistan] \r\nwhen such instrument was executed or first executed: \r\nProvided that– \r\n(a) nothing herein contained shall be deemed to require any Magistrate or Judge \r\nof a Criminal Court to examine or impound, if he does not think fit so to do, \r\nany instrument coming before him in the course of any proceeding other than \r\na proceeding under Chapter XII or Chapter XXXVI of the Code of Criminal \r\nProcedure, 1898\r\n2\r\n; \r\n(b) in the case of a Judge of a High Court, the duty of examining and impounding \r\nany instrument under this section may be delegated to such officer as the \r\nCourt appoints in this behalf. \r\n(3) For the purposes of this section, in cases of doubt,– \r\n(a) \r\n3\r\n[the \r\n4\r\n[Government] ] may determine what offices shall be deemed to be public \r\noffices, and \r\n(b) \r\n5\r\n[the \r\n6\r\n[Government] ] may determine who shall be deemed to be persons in \r\ncharge of public offices. \r\n34. Special provision as to unstamped receipts.– Where any receipt chargeable with a \r\nduty \r\n7\r\n[not exceeding 8[fifty rupees] is tendered to or produced before any officer unstamped \r\nin the course of the audit of any public account, such officer may in his discretion, instead of \r\nimpounding the instrument, require a duly stamped receipt to be substituted therefor. \r\n35. Instruments not duly stamped inadmissible in evidence, etc .– No instrument \r\nchargeable with duty shall be admitted in evidence for any purpose by any person having by \r\nlaw or consent of parties authority to receive evidence, or shall be acted upon, registered or \r\nauthenticated by any such person or by any public officer, unless such instrument is duly \r\nstamped: \r\nProvided that– \r\n(a) any such instrument not being an instrument chargeable with a duty \r\n9\r\n[not \r\nexceeding \r\n1\r\n[fifty rupees] ] only, or a bill of exchange or promissory note, shall, \r\n \r\n1Substituted for the words “the Provinces and the Capital of the Federation” by the Central Laws (Statute Reform) Ordinance, \r\n1960 (XXI of 1960); assented to by the President on 7 June 1960; and, was published in the Gazette of Pakis tan \r\n(Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with the Second Schedule: it came into force on 14 October 1955. \r\nThey were earlier substituted for the words “British India” by the Adaptation of Central Acts and Ordinances Order, 1949 \r\n(G.G.O. No. 4 of 1949), published in the Gazette of Pakistan (Extraordinary), dated: 28 March 1949, pp. 223-283, Article 3 read \r\nwith Article 4. \r\n2V of 1898. \r\n3Substituted for the words “the Governor -General in Council” by the Government of India (Adaptation of Ind ian Laws) Order, \r\n1937, published in the Gazette of India (Extraordinary), dated: 1 April 1937, pp. 75-344, Article 3 read with the First Schedule. \r\n4Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary ), dated: 01 \r\nOctober 2021, pp,1301-1311 s.2. It was earlier Substituted for the words “Collecting Government” by the Stamp (West Pakistan \r\nAmendment) Ordinance, 1959 (XLVI of 1959), published in the Gazette of West Pakistan (Extraordinary), dated: 15 August \r\n1959, pp. 753-754, s. 3. \r\n5Substituted for the words “the Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, \r\npublished in the Gazette of India (Extraordinary), dated: 1 April 1937, pp. 75-344, Article 3 read with the First Schedule. \r\n6Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.2. It was earlier Substituted for the words “Collecting Government” by the Stamp (West Pakistan \r\nAmendment) Ordinance, 1959 (XLVI of 1959), published in the Gazette of West Pakistan (Extraordinary), dated: 15 August \r\n1959, pp. 753-754, s. 3. \r\n7Substituted for the words “of one anna” by the Stamp (West Pakistan Amendment) Act, 1964 (II of 1964), pub lished in the \r\nGazette of West Pakistan (Extraordinary), dated: 7 March 1964, pp. 711-732, s. 7. \r\n8Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.12. \r\n9Substituted for the words “of one anna [or half an anna]”, by the Stamp (West Pakistan Amendment) Act, 1964 (II of 1964), \r\npublished in the Gazette of West Pakistan (Extraordinary), dated: 7 March 1964, pp. 711-732, s. 8. The words “or half an anna” \r\nwere inserted by the Indian Stamp (Amendment) Act, 1906 (V of 1906), published in the Gazette of India, dated: 24 March \r\n1906, pp. 11-12, s. 3. \r\nsubject to all just exceptions, be admitted in evidence on payment of the duty \r\nwith which the same is chargeable, or, in the case of an instrument \r\ninsufficiently stamped, of the amount required to make up such d uty, together \r\nwith a penalty of \r\n2\r\n[five hundred rupees], or, when ten times the amount of the \r\nproper duty or deficient portion thereof exceeds \r\n3\r\n[five hundred rupees], of a \r\nsum equal to ten times such duty or portion; \r\n(b) where any person from whom a stamped receipt could have been demanded, \r\nhas given an unstamped receipt and such receipt, if stamped, would be \r\nadmissible in evidence against him, then such receipt shall be admitted in \r\nevidence against him on payment of a penalty of one rupee by the person \r\ntendering it; \r\n(c) where a contract or agreement of any kind is effected by correspondence \r\nconsisting of two or more letters and any one of the letters bears the proper \r\nstamp, the contract or agreement shall be deemed to be duly stamped; \r\n(d) nothing herein cont ained shall prevent the admission of any instrument in \r\nevidence in any proceeding in a Criminal Court, other than a proceeding \r\nunder Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, \r\n1898\r\n4\r\n; \r\n(e) nothing herein contained shall prevent the admission of any instrument in any \r\nCourt when such instrument has been executed by or on behalf of \r\n5\r\n[the \r\nGovernment], or where it bears the certificate of the Collector as provided by \r\nsection 32 or any other provision of this Act. \r\n36. Admission of instrument where not to be questioned.– Where an instrument has \r\nbeen admitted in evidence, such admission shall not, except as provided in section 61, be \r\ncalled in question at any stage of the same suit or proceeding on the ground that the \r\ninstrument has not been duly stamped. \r\n37. Admission of improperly stamped instruments .– \r\n6\r\n[The \r\n7\r\n[Government] ]may make \r\nrules providing that, where an instrument bears a stamp of sufficient amount but of improper \r\ndescription, it may, on payment of the duty with which the same is chargeable, be certified to \r\nbe duly stamped, and any instrument so certified shall th en be deemed to have been duly \r\nstamped as from the date of its execution. \r\n38. Instruments impounded how dealt with .– (1) When the person impounding an \r\ninstrument under section 33 has by law or consent of parties authority to receive evidence \r\nand admits such instrument in evidence upon payment of a penalty as provided by section \r\n35 or of duty as provided by section 37, he shall send to the Collector an authenticated copy \r\n \r\n1Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.13. \r\n2Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.13. \r\n3Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), publish ed in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.13. \r\n4V of 1898. \r\n5Substituted for the words “the Crown” by the Stamp (West Pakistan Amendment) Ordinance, 1959 (XLVI of 1959), published in \r\nthe Gazette of West Pakistan (Extrao rdinary), dated: 15 August 1959, pp. 753-754, s. 5. They were earlier substituted for the \r\nwords “the Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, published in the Gazette of India \r\n(Extraordinary), dated: 1 April 1937, pp. 75-344, Article 3 read with the First Schedule. \r\n6Substituted for the words “the Governor -General in Council” by the Government of India (Adaptation of Indian Laws) Order, \r\n1937, published in the Gazette of India (Extraordinary), dated: 1 April 1937, pp. 75-344, Article 3 read with the First Schedule. \r\n7Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp, 1301-1311 s.2 . It was earlier Substituted for the words “Collecting Gov ernment” by the Stamp (West \r\nPakistan Amendment) Ordinance, 1959 (XLVI of 1959), published in the Gazette of West Pakistan (Extraordinary), dated: 15 \r\nAugust 1959, pp. 753-754, s. 3. \r\nof such in strument, together with a certificate in writing, stating the amount of duty and \r\npenalty levied in respect thereof, and shall send such amount to the Collector, or to such \r\nperson as he may appoint in this behalf. \r\n(2) In every other case, the person so impo unding an instrument shall send it in \r\noriginal to the Collector. \r\n39. Collector’s power to refund penalty paid under section 38, sub -section (1).– (1) \r\nWhen a copy of an instrument is sent to the Collector under section 38, sub -section (1), he \r\nmay, if he thinks fit, \r\n1\r\n[* * * * * *], refund any portion of the penalty in excess of 2[five hundred] \r\nrupees which has been paid in respect of such instrument. \r\n(2) When such instrument has been impounded only because it has been written \r\nin contravention of section 13 o r section 14, the Collector may refund the whole penalty so \r\npaid. \r\n40. Collector’s power to stamp instruments impounded .– 3[(1) When the Collector \r\nimpounds any instrument under section 33, or receives any instruments sent to him under \r\nsubsection (2) of section 38, he shall adopt the following procedure: \r\n(a) if he is of the opinion that the instrument is duly stamped or is not chargeable \r\nwith duty, he shall certify by endorsement thereon that it is duly stamped, or \r\nthat it is not so chargeable, as the case may be; \r\n(b) if he is of the opinion that such instrument is chargeable with duty and is not \r\nduly stamped, he shall require the payment of the proper duty or the amount \r\nrequired to make up the same, together with a penalty of maximum ten times \r\nthe amount of the proper duty or the deficient amount thereof but not less \r\nthan two times of the amount due: \r\nprovided that when such instrument has been impounded only because it has \r\nbeen written in contravention of section 13 or section 14, the Collector may, if \r\nhe thinks fit, remit the whole penalty provided under this section: \r\n provided further that in case of any purported transfer of right, title or interest \r\nin an immoveable property effected by a relevant public office in its record \r\nunder an instrument which is not registered under the Registration Act, 1908 \r\n(XVII of 1908), such instrument shall be chargeable with duty which shall be \r\nten times the amount of the deficient duty.] \r\n (2) Every certificate under clause (a) of sub -section (1) shall, for the purposes of \r\nthis Act, be conclusive evidence of the matters stated therein. \r\n(3) Where an instrument has been sent to the Collector under section 38, sub -\r\nsection (2), the Collector shall, when he has dealt with it as provided by this section, return it \r\nto the impounding officer. \r\n41. Instruments unduly stamped by accident.– If any instrument chargeable with duty \r\nand not duly stamped, not being an instrument chargeable with a duty of \r\n4\r\n[not exceeding \r\n \r\n1The expression “upon application made to him in this behalf or, if no appl ication is made, with the consent of the Chief \r\nControlling Revenue-authority” was omitted by the Decentralization Act, 1914 (IV of 1914), published in the Gazette of India, \r\ndated: 28 February 1914, pp. 21-32, s. 2 read with the Schedule. \r\n2Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.14. \r\n3Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.15. \r\n4Substituted for the words “of one anna [or half an anna]” by the Stamp (West Pakistan Amendment) Act, 1964 (II of 1964), \r\npublished in the Gazette of West Pakistan (Extraordinary), dated: 7 March 1964, pp. 711-732, s. 8. The words “or half an anna” \r\nwere inserted by the Indian Stamp (Amendment) Act, 1906 (V of 1906), published in the Gazette of India, dated: 24 March \r\n1906, pp. 11-12, s. 3. \r\n1[fifty rupees] ] only or a bill of exchange or promissory note, is produce d by any person of \r\nhis own motion before the Collector within one year from the date of its execution or first \r\nexecution, and such person brings to the notice of the Collector the fact that such instrument \r\nis not duly stamped and offers to pay to the Colle ctor the amount of the proper duty, or the \r\namount required to make up the same, and the Collector is satisfied that the omission to duly \r\nstamp such instrument has been occasioned by accident, mistake or urgent necessity, he \r\nmay, instead of proceeding under sections 33 and 40, receive such amount and proceed as \r\nnext hereinafter prescribed. \r\n42. Endorsement of instruments on which duty has been paid under sections 35, 40 \r\nor 41.– (1) When the duty and penalty (if any) leviable in respect of any instrument have been \r\npaid under section 35, section 40 or section 41, the person admitting such instrument in \r\nevidence or the Collector, as the case may be, shall certify by endorsement thereon that the \r\nproper duty or, as the case may be, the proper duty and penalty (stating the amount of each) \r\nhave been levied in respect thereof, and the name and residence of the person paying them. \r\n(2) Every instrument so endorsed shall thereupon be admissible in evidence, and \r\nmay be registered and acted upon and authenticated as if it h ad been duly stamped, and \r\nshall be delivered on his application in this behalf to the person from whose possession it \r\ncame into the hands of the officer impounding it, or as such person may direct: \r\nProvided that– \r\n(a) no instrument which has been admitted in evidence upon payment of duty and \r\na penalty under section 35, shall be so delivered before the expiration of one \r\nmonth from the date of such impounding, or if the Collector has certified that its \r\nfurther detention is necessary and has not cancelled such certificate: \r\n(b) nothing in this section shall affect the Code of Civil Procedure\r\n2\r\n, section 144, \r\nclause 3. \r\n43. Prosecution for offence against Stamp -law.– The taking of proceedings or the \r\npayment of a penalty under this Chapter in respect of any instrument shall not bar the \r\nprosecution of any person who appears to have committed an offence against the Stamp -\r\nlaw in respect of such instrument: \r\nProvided that no such prosecution shall be instituted in the case of any instrument in \r\nrespect of which such a penalt y has been paid, unless it appears to the Collector that the \r\noffence was committed with an intention of evading payment of the proper duty. \r\n44. Persons paying duty or penalty may recover same in certain cases.– (1) When any \r\nduty or penalty has been paid under section 35, section 37, section 40 or section 41, by any \r\nperson in respect of an instrument, and, by agreement or under the provisions of section 29 \r\nor any other enactment in force at the time such instrument was executed, some other \r\nperson was bound t o bear the expense of providing the proper stamp for such instrument, \r\nthe first-mentioned person shall be entitled to recover from such other person the amount of \r\nthe duty or penalty so paid. \r\n(2) For the purpose of such recovery any certificate granted in respect of such \r\ninstrument under this Act shall be conclusive evidence of the matters therein certified. \r\n(3) Such amount may, if the Court thinks fit, be included in any order as to costs \r\nin any suit or proceeding to which such persons are parties and in which such instrument \r\nhas been tendered in evidence. If the Court does not include the amount in such order, no \r\nfurther proceedings for the recovery of the amount shall be maintainable. \r\n45. Power to Revenue Authority to refund penalty or excess duty in certain cases.– \r\n(1) Where any penalty is paid under section 35 or section 40, the \r\n1\r\n[Chief Revenue Authority] \r\n \r\n1Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Pun jab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.16. \r\n2XIV of 1884. Now the Code of Civil Procedure, 1908 (V of 1908). \r\nmay, upon application in writing made within one year from the date of the payment, refund \r\nsuch penalty wholly or in part. \r\n(2) Where, in the opinion of the \r\n2\r\n[Chief Revenue Authority], stamp-duty in excess \r\nof that which is legally chargeable has been charged and paid under section 35 or section \r\n40, such authority may, upon application in writing made within three months of the order \r\ncharging the same, refund the excess. \r\n46. Non-liability for loss of instruments sent under section 38 .– (1) If any instrument \r\nsent to the Collector under section 38, sub -section (2), is lost, destroyed or damaged during \r\ntransmission, the person sending the same shall not be lia ble for such loss, destruction or \r\ndamage. \r\n(2) When any instrument is about to be so sent, the person from whose \r\npossession it came into the hands of the person impounding the same, may require a copy \r\nthereof to be made at the expense of such first-mentioned person and authenticated by the \r\nperson impounding such instrument. \r\n3\r\n[47. Power of payer to stamp bills and promissory notes received by him \r\nunstamped.– When any Bill of Exchange or promissory note is presented for payment \r\nunstamped, the person to whom it is so presented may affix thereon the necessary adhesive \r\nstamp, and upon cancelling the same in the manner hereinbefore provided, may charge the \r\nduty against the person who ought to have paid the same, or deduct it from the sum payable \r\nas aforesaid, and s uch bill or note shall, so far as respects the duty be deemed good and \r\nvalid: \r\nprovided that nothing herein contained shall relieve any person of any penalty or \r\nproceeding to which he may be liable in relation to such bill or note.] \r\n48. Recovery of duties and penalties.– All duties, penalties and other sums required to \r\nbe paid under this 4[Act] may be recovered by the Collector by distress and sale of the \r\nmovable property of the person from whom the same are due, or by any other process for \r\nthe time being in force for the recovery of arrears of land-revenue. \r\n5[48A. Power of Collector to seal premises .- (1) When a transferring or attesting authority \r\nfails to comply with the provisions of this Act, the Collector may seal such public office \r\nincluding the premise s thereof after affording the transferring or attesting authority an \r\nopportunity of being heard. \r\n(2) If the transferring or attesting authority is aggrieved by an order under \r\nsubsection (1), he may within a period of thirty days of the order, apply to the Chief Revenue \r\nAuthority, or any officer authorized by it in this behalf, for de-sealing of the public office. \r\n(3) An application under subsection (2) shall not be entertained unless the \r\napplicant pays the deficient amount of the duty together with the penalty under this Act.] \r\nCHAPTER V \r\n \r\n1Substituted for the words “Chief Controlling Revenue -authority” by the Central Laws (Adaption) Order, 1961 (P.O. No. 1 of \r\n1961); made by the Minister exercising the functions of President under Article 2 of the State Arrangements Order, 1959 on 21 \r\nJanuary 1961; and, was published in the Gazette of Pakistan (Extraordinary), dated: 24 January 1961, pp. 102 -163, Article 2 \r\nread with the Schedule: it came into force on 23 March 1956. \r\n2Ibid. \r\n3Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.17. It was earlier Substituted by the Stamp (West Pakistan Amendment) Act, 1964 (II of 1964), \r\npublished in the Gazette of West Pakistan (Extraordinary), dated: 7 March 1964, pp. 711-732, s. 9. \r\n4Substituted for the word “chapter‟‟ by the Stamp (Amendment) Act 202 5 (XXXVI of 2025 ), published in t he Punjab Gazette \r\n(Extraordinary), dated: 30 May 2025, p,4767 s.3. \r\n5Inserted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.18. \r\nAllowances for Stamps in Certain Cases \r\n49. Allowance for spoiled stamps .– Subject to such rules as may be made by \r\n1\r\n[the \r\n2\r\n[Government] ] as to the evidence to be required, or the enquiry to be made the Collector \r\nmay, on application made within the period prescribed in section 50, and if he is satisfied as \r\nto the facts, make allowance for impressed stamps spoiled in the cases hereinafter \r\nmentioned, namely:– \r\n(a) the stamp on any paper inadvertently and undesignedly spoiled, obliterated or \r\nby error in writing or any other means rendered unfit for the purpose intended \r\nbefore any instrument written thereon is executed by any person: \r\n(b) the stamp on any document which is written out wholly or in part, but which is \r\nnot signed or executed by any party thereto: \r\n(c) in the case of bills of exchange \r\n3\r\n[payable otherwise than on demand] \r\n4\r\n[*] or \r\npromissory notes– \r\n(1) the stamp on \r\n5\r\n[any such bill of exchange] \r\n6\r\n[* *] signed by or on behalf of \r\nthe drawer which has not been accepted or made use of in any manner \r\nwhatever or delivered out of his hands for any purpose other than by \r\nway of tender for acceptance : provided that the paper on which any \r\nsuch stamp is impressed, does not bear any signature intended as or \r\nfor the acceptance of any bill of exchange \r\n7\r\n[* *] to be afterwards written \r\nthereon: \r\n(2) the stamp on any promissory note signed by or on behalf of the maker \r\nwhich has not been made use of in any manner whatever or delivered \r\nout of his hands: \r\n(3) the stamp used or intended to be used for \r\n8\r\n[any such bill of exchange], \r\n9\r\n[*] or promissory note signed by, or on behalf of, the drawer thereof, \r\nbut which from any omission or error has been spoiled or rendered \r\nuseless, although the same, being a bill of exchange \r\n10\r\n[* *], may have \r\nbeen presented for ac ceptance or accepted or endorsed, or, being a \r\npromissory note, may have been delivered to the payee: provided that \r\nanother completed and duly stamped bill of exchange, \r\n11\r\n[*] or \r\npromissory note is produced identical in every particular, except in \r\nthe correction of such omission \r\n \r\n1Substituted for the words “the Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, \r\npublished in the Gazette of India (Extraordinary), dated: 1 April 1937, pp. 75-344, Article 3 read with the First Schedule. The \r\nwords “Local Government” were earlier substitut ed for the words “Governor General in Council” by the Decentralization Act, \r\n1914 (IV of 1914), published in the Gazette of India, dated: 28 February 1914, pp. 21-32, s. 2 read with the Schedule. \r\n2Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.2. It was earlier substituted for the words “Collecting Government” by the Stamp (West Pakistan \r\nAmendment) Ordinance, 1959 (XLVI of 1959), published in the Gazette of West Pakistan (Extraordinary), dated: 15 August \r\n1959, pp. 753-754, s. 3. \r\n3Inserted by the Indian Finance Act, 1927 (V of 1927), published in the Gazette of India, dated: 30 March 1927, s. 5: it came \r\ninto force on 1 July 1927. \r\n4The word “cheques” was omitted ibid. \r\n5Substituted for the words “any bill of exchange” by the Indian Finance Act, 1927 (V of 1927), published in the Gazette of Ind ia, \r\ndated: 30 March 1927, s. 5: it came into force on 1 July 1927. \r\n6The words “or cheque” were omitted ibid. \r\n7Ibid. \r\n8Substituted ibid., for the words “any bill of exchange”. \r\n9The word “cheque” was omitted ibid. \r\n10The words “or cheque” was omitted ibid. \r\n11The word “cheque” was omitted ibid. \r\nor error as aforesaid, with the spoiled bill,\r\n1\r\n[*] or note: \r\n(d) the stamp used for an instrument executed by any party thereto which– \r\n(1) has been afterwards found to be absolutely void in law from the \r\nbeginning: \r\n(2) has been afterwa rds found unfit, by reason of any error or mistake \r\ntherein, for the purpose originally intended: \r\n(3) by reason of the death of any person by whom it is necessary that it \r\nshould be executed, without having executed the same, or of the \r\nrefusal of any such person to execute the same, cannot be completed \r\nso as to effect the intended transaction in the form proposed: \r\n(4) for want of the execution thereof by some material party, and his \r\ninability or refusal to sign the same, is in fact incomplete and \r\ninsufficient for the purpose for which it was intended: \r\n(5) by reason of the refusal of any person to act under the same, or to \r\nadvance any money intended to be thereby secured, or by the refusal \r\nor non -acceptance of any office thereby granted, totally fails of the \r\nintended purpose: \r\n(6) becomes useless in consequence of the transaction intended to be \r\nthereby effected being effected by some other instrument between the \r\nsame parties and bearing a stamp of not less value: \r\n(7) is deficient in value and the transaction inte nded to be thereby \r\neffected has been effected by some other instrument between the \r\nsame parties and bearing a stamp of not less value: \r\n(8) is inadvertently and undesignedly spoiled, and in lieu whereof another \r\ninstrument made between the same parties and f or the same purpose \r\nis executed and duly stamped: \r\nProvided that, in the case of an executed instrument, no legal \r\nproceeding has been commenced in which the instrument could or \r\nwould have been given or offered in evidence and that the instrument \r\nis given up to be cancelled. \r\nExplanation.– The certificate of the Collector under section 32 that the full duty with which \r\nan instrument is chargeable has been paid is an impressed stamp within the meaning of this \r\nsection. \r\n50. Application for relief under section 49 when to be made .– The application for \r\nrelief under section 49 shall be made within the following periods, that is to say,– \r\n(1) in the cases mentioned in clause (d) (5), within two months of the date of the \r\ninstrument: \r\n(2) in the case of a stamped paper on which no instrument has been executed by \r\nany of the parties thereto, within six months after the stamp has been spoiled: \r\n(3) in the case of a stamped paper in which an instrument has been executed by \r\nany of the parties thereto, within six months after the date of the instrument, \r\nor, if it is not dated, within six months after the execution thereof by the \r\nperson by whom it was first or alone executed: \r\nProvided that,– \r\n(a) when the spoiled instrument has been for sufficient reasons sent out of \r\n1\r\n[Pakistan], the application may be made within six months after it has been \r\nreceived back in \r\n2\r\n[Pakistan]: \r\n \r\n1The word “cheque” was omitted by the Indian Finance Act, 1927 (V of 1927), published in the Gazette of India, dated: 30 \r\nMarch 1927, s. 5: it came into force on 1 July 1927. \r\n(b) when, from unavoidable circumstances, any instrument for which another \r\ninstrument has been substituted , cannot be given up to be cancelled within \r\nthe aforesaid period, the application may be made within six months after the \r\ndate of execution of the substituted instrument. \r\n3\r\n[50-A. Refund of stamp. - Notwithstanding anything contained in this Act, the Chief \r\nRevenue Authority may, within two years from the date on whi ch the stamp was \r\npurchased or spoiled or rendered useless, as the case may be, allow refund to a \r\nperson if he was: \r\n(a) not in power or possession of such stamp; or \r\n(b) unable to claim refund due to his detention in jail or admission in \r\nhospital; or \r\n(c) out of the country.] \r\n51. Allowance in case of printed forms no longer required by Corporations .– The \r\n4\r\n[Chief Revenue Authority] \r\n5\r\n[or the Collector if empowered by the \r\n6\r\n[Chief Revenue Authority] \r\nin this behalf] may, without limit of time, make allowance for stamped papers used for printed \r\nforms of instruments \r\n7\r\n[by any banker or ,] by any incorporated company or other body \r\ncorporate, if for any sufficient reason such forms have ceased to be required by the said \r\n8\r\n[banker,] company or body corporate: provided that such authority is satisfied that the duty \r\nin respect of such stamped papers has been duly paid. \r\n52. Allowance for misused stamps .– (a) When any person has inadvertently used for \r\nan instrument chargeable with duty, a stamp of a description other than that prescribed for \r\nsuch instrument by the rules made under this Act, or a stamp of greater value than was \r\nnecessary, or has inadvertently used any stamp for an instrument not chargeable with any \r\nduty; or \r\n(b) When any stamp used for an instrument has been inadvertently rendered \r\nuseless under section 15, owing to such instrument having been written in \r\ncontravention of the provisions of section 13; \r\nthe Collector may, on application made within six months after the date of the \r\ninstrument, or, if it is not date d, within six months after the execution thereof by the \r\nperson by whom it was first or alone executed, and upon the instrument, if \r\n \r\n1Substituted for the words “the Provinces and the Capital of the Federation” by the Central Laws (Statute Reform) Ordinance, \r\n1960 (XXI of 1960); assented to by the Pre sident on 7 June 1960; and, was published in the Gazette of Pakistan \r\n(Extraordinary), dated: 9 June 1960, pp. 725 -845, s. 3 read with the Second Schedule: it came into force on 14 October 1955. \r\nThey were earlier substituted for the words “British India” by the Adaptation of Central Acts and Ordinances Order, 1949 \r\n(G.G.O. No. 4 of 1949), published in the Gazette of Pakistan (Extraordinary), dated: 28 March 1949, pp. 223-283, Article 3 read \r\nwith Article 4. \r\n2Ibid. \r\n3Inserted by the Stamp (Amendment) Act 2025 (XXXVI of 2025), published in the Punjab Gazette (Extraordinary), dated: 30 \r\nMay 2025, p,4767 s.4. \r\n4Substituted for the words “Chief Controlling Revenue -authority” by the Central Laws (Adaption) Order, 1961 (P.O. No. 1 of \r\n1961); made by the Minister exercising the functions of President under Article 2 of the State Arrangements Order, 1959 on 21 \r\nJanuary 1961; and, was published in the Gazette of Pakistan (Extraordinary), dated: 24 January 1961, pp. 102 -163, Article 2 \r\nread with the Schedule: it came into force on 23 March 1956. \r\n5Inserted by the Decentralization Act, 1914 (IV of 1914), published in the Gazette of India, dated: 28 February 1914, pp. 21 -32, \r\ns. 2 read with the Schedule. \r\n6Substituted for the words “Chief Controlling Revenue -authority” by the Central Laws (Adaption) Order, 1961 (P.O. No. 1 of \r\n1961); made by the Minister exercising the functions of President under Article 2 of the State Arrangements Order, 1959 on 21 \r\nJanuary 1961; and, was published in the Gazette of Pakistan (Extraordinary), dated: 24 January 1961, pp. 102 -163, Article 2 \r\nread with the Schedule: it came into force on 23 March 1956. \r\n7Inserted by the Indian Stamp (Amendment) Act, 1906 (V of 1906), published in the Gazette of India, dated: 24 March 1906, \r\npp. 11-12, s. 6. \r\n8Inserted by the Indian Stamp (Amendment) Act, 1906 (V of 1906), published in the Gazette of India, dated: 24 March 1906, \r\npp. 11-12, s. 6. \r\nchargeable with duty, being re -stamped with the proper duty, cancel and allow as \r\nspoiled the stamp so misused or rendered useless. \r\n53. Allowance for spoiled or misused stamps how to be made.– In any case in which \r\nallowance is made for spoiled or misused stamps, the Collector may give in lieu thereof– \r\n(a) other stamps of the same description and value; or, \r\n(b) if required and he thinks fit, stamps of any other description to the same \r\namount in value; or, \r\n(c) at his discretion, the same value in money, \r\n1\r\n[deducting ten per centum of that \r\nvalue]. \r\n54. Allowance for stamps not required for use .– When any person is possessed of a \r\nstamp or stamps which have not been spoiled or rendered unfit or useless for the purpose \r\nintended, but for which he has no immediate use, the Collector shall repay to such person \r\nthe value of such stamp or stamps in money, \r\n2\r\n[deducting ten per centum of that va lue] upon \r\nsuch person delivering up the same to be cancelled, and proving to the Collector‟s \r\nsatisfaction– \r\n(a) that such stamp or stamps were purchased by such person with a bona fide \r\nintention to use them; and \r\n(b) that he has paid the full price thereof; and \r\n(c) that they were so purchased within the period of six months next preceding \r\nthe date on which they were so delivered: \r\nProvided that, where the person is a licensed vendor o f stamps, the Collector may, if \r\nhe thinks fit, make the repayment of the sum actually paid by the vendor without any \r\nsuch deduction as aforesaid. \r\n55. Allowance on renewal of certain debentures.– When any duly stamped debenture \r\nis renewed by the issue of a new debenture in the same terms, the Collector shall, upon \r\napplication made within one month, repay to the person issuing such debenture the value of \r\nthe stamp on the original or on the new debenture, whichever shall be less: \r\n Provided that the original debenture is produced before the Collector and cancelled \r\nby him in such manner as the \r\n3\r\n[Government] may direct. \r\nExplanation.– A debenture shall be deemed to be renewed in the same terms within the \r\nmeaning of this section notwithstanding the following changes:– \r\n(a) the issue of two or more debentures in place of one original debent ure, the \r\ntotal amount secured being the same; \r\n(b) the issue of one debenture in place of two or more original debentures, the \r\ntotal amount secured being the same; \r\n(c) the substitution of the name of the holder at the time of renewal for the name \r\nof the original holder; and \r\n(d) the alteration of the rate of interest or the dates of payment thereof. \r\nCHAPTER VI \r\n \r\n1Substituted for the words “deducting one anna for each rupee or fraction portion of a rupee” by the Stamp (West Pakistan \r\nAmendment) Act, 1964 (II of 1964), published in the Gazette of West Pakistan (Extraordinary), dated: 7 March 1964, pp. 711 -\r\n732, s. 10. \r\n2Ibid. \r\n3 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.2. It was earlier substituted for the words “Governor-General in Council” by the Government of \r\nIndia (Adaptation of Indian Laws) Order, 1937, published in the Gazette of India (Extraordinary), dated: 1 April 1937, pp. 75-\r\n344, Article 3 read with the First Schedule. \r\nReference and Revision \r\n56. Control of, and statement of case to, \r\n1\r\n[Chief Revenue Authority].– (1) The powers \r\nexercisable by a Collector under Chapter IV and Chapter V \r\n2\r\n[and under clause (a) of the first \r\nproviso to section 26] shall in all cases be subject to the control of the \r\n3\r\n[Chief Revenue \r\nAuthority]. \r\n(2) If any Collector, acting under section 31, section 40 or section 41, feels doubt \r\nas to the amou nt of duty with which any instrument is chargeable, he may draw up a \r\nstatement of the case, and refer it, with his own opinion thereon, for the decision of the \r\n4\r\n[Chief Revenue Authority]. \r\n(3) Such authority shall consider the case and send a copy of its d ecision to the \r\nCollector, who shall proceed to assess and charge the duty (if any) in conformity with such \r\ndecision. \r\n57. Statement of case by \r\n5\r\n[Chief Revenue Authority] to High Court.– (1) The \r\n6\r\n[Chief \r\nRevenue Authority] may state any case referred to it u nder section 56, sub -section (2), or \r\notherwise coming to its notice, and refer such case, with its own opinion thereon,– \r\n \r\n7\r\n[\r\n8\r\n[(a) * * * * * * * * * * * * * * * * * *] \r\n(b) if the case arises in \r\n9\r\n[any Province], to the High Court of \r\n10\r\n[the Province].] \r\n (2) Every such case shall be decided by not less than three Judges of the High \r\nCourt \r\n11\r\n[* * *] to which it is referred, and in case of difference the opinion of the majority shall \r\nprevail. \r\n58. Power of High Court \r\n12\r\n[* * *] to call for further particulars as t o case stated.– If \r\nthe High Court \r\n13\r\n[* * *] is not satisfied that the statements contained in the case are sufficient \r\nto enable it to determine the questions raised thereby, the Court may refer the case back to \r\n \r\n1Substituted for the words “Chief Controlling Revenue -authority” by the Central Laws (Adaption) Order, 1961 (P.O. No. 1 of \r\n1961); made by the Minister exercising the functions of President under Article 2 of the Stat e Arrangements Order, 1959 on 21 \r\nJanuary 1961; and, was published in the Gazette of Pakistan (Extraordinary), dated: 24 January 1961, pp. 102 -163, Article 2 \r\nread with the Schedule: it came into force on 23 March 1956. \r\n2Inserted by the Indian Stamp (Amendme nt) Act, 1904 (XV of 1904), published in the Government Gazette, Punjab and its \r\nDependencies, dated: 3 November 1904, pp. 45-46, s. 7. \r\n3Substituted for the words “Chief Controlling Revenue -authority” by the Central Laws (Adaption) Order, 1961 (P.O. No. 1 o f \r\n1961); made by the Minister exercising the functions of President under Article 2 of the State Arrangements Order, 1959 on 21 \r\nJanuary 1961; and, was published in the Gazette of Pakistan (Extraordinary), dated: 24 January 1961, pp. 102 -163, Article 2 \r\nread with the Schedule: it came into force on 23 March 1956. \r\n4Substituted for the words “Chief Controlling Revenue -authority” by the Central Laws (Adaption) Order, 1961 (P.O. No. 1 of \r\n1961); made by the Minister exercising the functions of President under Arti cle 2 of the State Arrangements Order, 1959 on 21 \r\nJanuary 1961; and, was published in the Gazette of Pakistan (Extraordinary), dated: 24 January 1961, pp. 102 -163, Article 2 \r\nread with the Schedule: it came into force on 23 March 1956. \r\n5Ibid. \r\n6Ibid. \r\n7Substituted for clauses (a), (b) and (c) by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960); assented to by \r\nthe President on 7 June 1960; and, was published in the Gazette of Pakistan (Extraordinary), dated: 9 June 1960, pp. 725-845, \r\ns. 3 read with the Second Schedule: it came into force on 14 October 1955. \r\n8Deleted by the Punjab Laws (Adaptation) Order, 1974 (P.O. No.1 of 1974), published in the Punjab Gazette (Extraordinary), \r\ndated: 20 November 1974, pp. 1425-A to 1425-PP, Article 2 read with the Schedule: it came into force on 14 August 1973. \r\n9Substituted ibid., for the words “West Pakistan”. \r\n10Ibid. \r\n11The words “or Chief Court” were omitted by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960); assented to by \r\nthe President on 7 June 1960; and, was published in the Gazette of Pakistan (Extraordinary), dated: 9 June 1960, pp. 725-845, \r\ns. 3 read with the Second Schedule: it came into force on 14 October 1955. \r\n12Ibid. \r\n13Ibid. \r\nthe Revenue-authority by which it was stated, to make such additions thereto or alterations \r\ntherein as the Court may direct in that behalf. \r\n59. Procedure in disposing of case stated .– (1) The High Court \r\n1\r\n[* * *], upon the \r\nhearing of any such case, shall decide the questions raised thereby, and shall deliver its \r\njudgment thereon containing the grounds on which such decision is founded. \r\n (2) The Court shall send to the Revenue-authority by which the case was stated a \r\ncopy of such judgment under the seal of the Court and the signature of the Registrar; and the \r\nRevenue-authority shall, on receiving such copy, dispose of the case conformably to such \r\njudgment. \r\n60. Statement of case by other Courts to High Court \r\n2\r\n[* * *] .– (1) If any Court, other \r\nthan a Court mentioned in section 57, feels doubt as to the amount of duty to be paid in \r\nrespect of any instrument under proviso (a) to section 35, the Judge may draw up a \r\nstatement of the case and refer it, with his own opinion thereon, for the decision of the High \r\nCourt \r\n3\r\n[* * *] to which, if he were the \r\n4\r\n[Chief Revenue Authority], he would, under section 57, \r\nrefer the same. \r\n (2) Such Court shall deal with the case as if it had been referred under section 57, \r\nand send a copy of its judgment under the seal of the Court and the signature of the Registrar \r\nto the \r\n5\r\n[Chief Revenue Authority] and another like copy to the Judge making the reference, \r\nwho shall, on receiving such copy, dispose of the case conformably to such judgment. \r\n (3) References made under sub -section (1), when made by a Court subordinate \r\nto a Distri ct Court, shall be made through the District Court, and, when made by any \r\nsubordinate Revenue Court, shall be made through the Court immediately superior. \r\n61. Revision of certain decisions of Courts regarding the sufficiency of stamps .– \r\n(1) When any Court in the exercise of its civil or revenue jurisdiction or any Criminal Court in \r\nany proceedings under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, \r\n1898\r\n6\r\n, makes any order admitting any instrument in evidence as duly stamped or as not \r\nrequiring a stamp, or upon payment of duty and a penalty under section 35, the Court to \r\nwhich appeals lie from, or ref erences are made by, such first -mentioned Court may, of its \r\nown motion or on the application of the Collector, take such order into consideration. \r\n (2) If such Court, after such consideration, is of opinion that such instrument \r\nshould not have been admitted in evidence without the payment of duty and penalty under \r\nsection 35 or without the payment of a higher duty and penalty than those paid, it may record \r\na declaration to that effect, and determine the amount of duty with which such instrument is \r\nchargeable, and may require any person in whose possession or power such instrument \r\nthen is, to produce the same, and may impound the same when produced. \r\n (3) When any declaration has been recorded under sub -section (2), the Court \r\nrecording the same shall send a copy thereof to the Collector, and, where the instrument to \r\nwhich it relates has been impounded or is otherwise in the possession of such Cou rt, shall \r\nalso send him such instrument. \r\n \r\n1The words “or Chief Court” were omitted by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960); assented to by \r\nthe President on 7 June 1960; and, was published in the Gazette of Pakistan (Extraordinary), dated: 9 June 1960, pp. 725-845, \r\ns. 3 read with the Second Schedule: it came into force on 14 October 1955. \r\n2Ibid. \r\n3Ibid. \r\n4Substituted for the words “Chief Controlling Revenue -authority” by the Central Laws (Adaption) Order, 1961 (P.O. No. 1 of \r\n1961); made by the Minister exercising the functions of President under Article 2 of the State Arrangements Ord er, 1959 on 21 \r\nJanuary 1961; and, was published in the Gazette of Pakistan (Extraordinary), dated: 24 January 1961, pp. 102 -163, Article 2 \r\nread with the Schedule: it came into force on 23 March 1956. \r\n5Ibid. \r\n6V of 1898. \r\n (4) The Collector may thereupon, notwithstanding anything contained in the order \r\nadmitting such instrument in evidence, or in any certificate granted under section 42, or in \r\nsection 43, prosecute any person for a ny offence against the Stamp-law which the Collector \r\nconsiders him to have committed in respect of such instrument: \r\n Provided that– \r\n(a) no such prosecution shall be instituted where the amount (including duty and \r\npenalty) which, according to the determina tion of such Court, was payable in \r\nrespect of the instrument under section 35, is paid to the Collector, unless he \r\nthinks that the offence was committed with an intention of evading payment of \r\nthe proper duty; \r\n(b) except for the purposes of such prosecutio n, no declaration made under this \r\nsection shall affect the validity of any order admitting any instrument in \r\nevidence, or of any certificate granted under section 42. \r\nCHAPTER VII \r\nCriminal Offences and Procedure \r\n62. Penalty for executing, etc., instrument not duly stamped.– (1) Any person– \r\n(a) drawing, making, issuing, endorsing or transferring, or signing otherwise than \r\nas a witness, or presenting for acceptance or payment, or accepting, paying \r\nor receiving payment of, or in any manner negotiating, any bil l of exchange \r\n1\r\n[payable otherwise than on demand] , \r\n2\r\n[*] or promissory note without the \r\nsame being duly stamped; or \r\n(b) executing or signing otherwise than as a witness any other instrument \r\nchargeable with duty without the same being duly stamped; or \r\n(c) voting or attempting to vote under any proxy not duly stamped; \r\nshall for every such offence be punishable with fine which 3[shall be equal to two \r\ntimes of the unpaid duty]: \r\n Provided that, when any penalty has been paid in respect of any instrument under \r\nsection 35, section 40 or section 61, the amount of such penalty shall be allowed in \r\nreduction of the fine (if any) subsequently imposed under this section in respect of the same \r\ninstrument upon the person who paid such penalty. \r\n (2) If a share-warrant is issued without being duly stamped, the company issuing \r\nthe same, and also every person who, at the time when it is issued, is the managing director \r\nor secretary or other principal officer of the company, shall be punishable with fine which \r\nmay extend to \r\n4\r\n[one thousand] rupees. \r\n63. Penalty for failure to cancel adhesive stamp .– Any person required by section 12 \r\nto cancel an adhesive stamp, and failing to cancel such stamp in manner prescribed by that \r\nsection, shall be punishable with fine which may extend to \r\n5\r\n[five hundred] rupees. \r\n \r\n1Inserted by the Indian Finance Act, 1927 (V of 1927), published in the Gazette of India, dated: 30 March 1927, s. 5: it came \r\ninto force on 1 July 1927. \r\n2The word “cheque” was omitted ibid. \r\n3 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extrao rdinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.19. \r\n4Ibid. \r\nSubstituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.17. \r\n5 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.20. \r\n1[64. Penalty or omission to comply with provisions of section 27 .– Any person who, \r\nwith intent to defraud the Government- \r\n(a) executes any instrument in which all the facts and circumstances required by \r\nsection 27 to be set forth in such instrument are not fully and truly set forth; or \r\n(b) being employed or concerned in or about the preparation of any instrument, \r\nneglects or omits fully and truly to set forth therein all such facts and \r\ncircumstances; \r\nshall be punishable with fine which may extend to one hundred thousand \r\nrupees; or \r\n(c) does any other act calculated to deprive the Government of any duty or \r\npenalty under this Act shall be punishable with fine equal to five times the \r\namount of duty or penalty but shall not be le ss than one hundred thousand \r\nrupees.] \r\n2[64A. Punishment for omission to comply with the provision of the Act .- Any \r\ntransferring or attesting authority which willfully and dishonestly fails to comply with any of \r\nthe provisions of the Act shall be punishable with imprisonment for a term which may extend \r\nto six months or with fine which may extend to five hundred thousand rupees, or with both.] \r\n65. Penalty for refusal to give receipt, and for devices to evade duty on receipts .– \r\nAny person who– \r\n(a) being required under section 30 to give a receipt, refuses or neglects to give \r\nthe same; or, \r\n(b) with intent to defraud the Government of any duty, upon a payment of money \r\nor delivery of property exceeding twenty rupees in amount or value, gives a \r\nreceipt for an amou nt or value not exceeding twenty rupees, or separates or \r\ndivides the money or property paid or delivered; \r\nshall be punishable with fine which may extend to \r\n3\r\n[five hundred] rupees. \r\n66. Penalty for not making out policy or making one not duly stamped.– Any person \r\nwho– \r\n(a) receives, or takes credit for, any premium or consideration for any contract of \r\ninsurance and does not, within one month after receiving, or taking credit for, \r\nsuch premium or consideration, make out and execute a duly stamped policy \r\nof such insurance; or \r\n(b) makes, executes or delivers out any policy which is not duly stamped, or pays \r\nor allows in account, or agrees to pay or allow in account, any money upon, \r\nor in respect of, any such policy; \r\nshall be punishable with fine which may extend to \r\n4\r\n[one thousand] rupees. \r\n67. Penalty for not drawing full number of bills or marine policies purporting to be \r\nin sets.– Any person drawing or executing a bill of exchange \r\n5\r\n[payable otherwise than on \r\n \r\n1 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.21. \r\n2 Inserted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.22. \r\n3Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Ga zette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s. 23. \r\n4Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.24. \r\n5Inserted by the Indian Finance Ac t, 1927 (V of 1927), published in the Gazette of India, dated: 30 March 1927, s. 5: it came \r\ninto force on 1 July 1927. \r\ndemand] or a policy of marine insurance purporting to be drawn or executed in a set of two \r\nor more, and not at the same time drawing or executing on paper duly stamped the whole \r\nnumber of bills or policies of which such bill or policy purports the set to consist, shall be \r\npunishable with fine which may extend to \r\n1\r\n[five thousand] rupees. \r\n68. Penalty for post-dating bills, and for other devices to defraud the revenue.– Any \r\nperson who– \r\n(a) with intent to defraud the Government of duty, draws, makes or issues any bill \r\nof exchange or promissory note bearing a date subsequent to that on which \r\nsuch bill or note is actually drawn or made; or, \r\n(b) knowing that such bill or note has been so post -dated, endorses, transfers, \r\npresents for acceptance or payment, or accepts, pays or receives payment of, \r\nsuch bill or note, or in any manner negotiates the same; or, \r\n(c) with the like intent, practises or is concerned in any act, contrivance or device \r\nnot specially provided for by this Act or any other law for the time being in \r\nforce; \r\nshall be punishable with fine which 2[shall be equal to five times the amount of the \r\nunpaid duty subject to a minimum of twenty five thousand rupees.] \r\n69. Penalty for breach of rule relating to sale of stamps and for unauthorized sale.– \r\n(a) Any person appointed to sell stamps who disobeys any rule made under section 74, and \r\n3[(b) any person, not so appointed, who sells or offers for sale any stamp shall \r\nbe punishable with imprisonment for a term which may extend to six months, or with fine \r\nwhich may extend to one hundred thousand rupees;] \r\nshall be punishable with imprisonment for a term which may extend to six months, or \r\nwith fine which may extend to \r\n4\r\n[one thousand] rupees, or with both. \r\n70. Institution and conduct of prosecutions .– (1) No prosecution in respect of any \r\noffence punishable under this Act or any Act hereby repealed , shall be instituted without the \r\nsanction of the Collector or such other officer as \r\n5\r\n[the \r\n6\r\n[Government] ] generally, or the \r\nCollector specially, authorizes in that behalf. \r\n (2) The \r\n7\r\n[Chief Revenue Authority], or any office r generally or specially \r\nauthorized by it in this behalf, may stay any such prosecution or compound any such \r\noffence. \r\n \r\n1 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.25. It was earlier substituted for the words “one thousand” by the Punjab Finance Act, 1996 (V \r\nof 1996), published in the Punjab Gazette (Extraordinary), dated: 26 June 1996, pp. 215 -219, s. 3: it came into force on 1 July \r\n1996. \r\n2 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.26. \r\n3 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.27. \r\n4Substituted for the words “five hundred” by the Punjab Finance Act, 1996 (V of 1996), published in the Punjab Gazette \r\n(Extraordinary), dated: 26 June 1996, pp. 215-219, s. 3: it came into force on 1 July 1996. \r\n5Substituted for the words “the Local Government” by the Government of India (Adaptation of Indian Laws) Order, 1937, \r\npublished in the Gazette of India (Extraordinary), dated: 1 April 1937, pp. 75-344, Article 3 read with the First Schedule. \r\n6 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.2. It was earlier Substituted for the words “Collecting Government” by the Stamp (West Pakistan \r\nAmendment) Ordinance, 1959 (XLVI of 1959), published in the Gazette of West Pakistan (Extraordinary), dated: 15 August \r\n1959, pp. 753-754, s.3. \r\n7Substituted for the words “Chief Controlling Revenue -authority” by the Central Laws (Adaption) Order, 1961 (P.O. No. 1 of \r\n1961); made by the Minister exercising the functions of President under Article 2 of the State Arrangements Order, 1959 on 21 \r\nJanuary 1961; and, was published in the Gazette of Pakistan (Extraordinary), dated: 24 January 1961, pp. 102 -163, Article 2 \r\nread with the Schedule: it came into force on 23 March 1956. \r\n (3) The amount of any such composition shall be recoverable in the manner \r\nprovided by section 48. \r\n1[71. Jurisdiction of Magistrates .– A Magistrate of competent jurisdiction shall try an \r\noffence under this Act.] \r\n72. Place of trial .– Every such offence committed in respect of any instrument may be \r\ntried in any district \r\n2\r\n[* *] in which such instrument is found , as well as in any district \r\n3\r\n[* *] in \r\nwhich such offence might be tried under the Code of Criminal Procedure for the time being in \r\nforce. \r\nCHAPTER VIII \r\nSupplemental Provisions \r\n73. Books, etc., to be open to inspection .– 4[(1) Every public officer shall, whenever \r\nhis business involves an instrument chargeable with duty under this Act, keep and maintain \r\nsuch registers, books, records, papers, documents or proceedings relating to payment of \r\nthat duty in such form as prescribed by the Board of Revenue and furnish a monthly \r\nstatement of payment to the Collector. \r\n (2)] Every public officer having in his custody any registers, books, records, \r\npapers, documents or proceedings, the inspection whereof may tend to secure any duty, or \r\nto prove or lead to the discovery of any fraud or omission in r elation to any duty, shall at all \r\nreasonable times permit any person authori zed in writing by the 5[Board of Revenue or ] \r\nCollector to inspect for such purpose the registers, books, papers, documents and \r\nproceedings, and to take such notes and extracts as he may deem necessary, without fee or \r\ncharge. \r\n74. Powers to make rules relating to sale of stamps.– The \r\n6\r\n[Government], \r\n7\r\n[* * * * * * * \r\n* * *], may make rules for regulating– \r\n(a) the supply and sale of stamps and stamped papers, \r\n(b) the persons by whom alone such sale is to be conducted, and \r\n(c) the duties and remuneration of such persons8[.] \r\n9[* * * * *] \r\n \r\n1Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.28. \r\n2The words “or Presidency -town” were repealed by the Fe deral Laws (Revision and Declaration) Act, 1951 (XXVI of 1951), \r\npublished in the Gazette of Pakistan (Extraordinary), dated: 12 May 1951, pp. 340-388, s. 3 read with the Second Schedule. \r\n3Ibid. \r\n4Inserted by the Stamp (Amendment) Act 2021 (XXIX of 2021), p ublished in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.29. \r\n5Substituted by the Stamp (Amendment) Act 2025 (XXXVI of 2025), published in the Punjab Gazette (Extraordinary), dated: 30 \r\nMay 2025, p,4767 s.5. \r\n6 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.2. It was earlier substituted for the words “Collecting Government” by the Stamp (West Pakistan \r\nAmendment) Ordinance, 1959 (XLVI of 1959), published in the Gazette of West Pakistan (Extraordinary), dated: 15 August \r\n1959, pp. 753-754, s. 3. They were earlier substituted for the words “Local Government” by the Government of India \r\n(Adaptation of Indian Laws) Order, 1937, publishe d in the Gazette of India (Extraordinary), dated: 1 April 1937, pp. 75-344, \r\nArticle 3 read with the First Schedule. \r\n7The words “subject to the control of the Governor General in Council” were omitted by the Government of India (Adaptation of \r\nIndian Laws) Order, 1937, published in the Gazette of India (Extraordinary), dated: 1 April 1937, pp. 75-344, Article 3 read with \r\nthe First Schedule. \r\n8 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s. 30. \r\n9 Omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s. 30. \r\n1[75. Power to make rules .– The Government may make rules to carry out the purposes \r\nof this Act.] \r\n76. Publication of rules .– \r\n2\r\n[(1) All rules made un der this Act shall be published in the \r\nOfficial Gazette.] \r\n(2) All rules published as required by this section shall, upon such publications, \r\nhave effect as if enacted by this Act. \r\n \r\n3\r\n[76A. Delegation of certain powers .– \r\n4\r\n[The 5\r\n[* * * * * * * * * * * * * * * * * * * * * * * * ] \r\n6[Government], may by notification in the Official Gazette], delegate– \r\n(a) all or any of the powers conferred on it by sections 2 (9), 33 (3) (b), 70 (1) , 74 \r\nand 78 to the \r\n7\r\n[Chief Revenue Authority]; and \r\n \r\n1 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), pu blished in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s. 31. \r\n2Substituted by the Government of India (Adaptation of Indian Laws) Order, 1937, published in the Gazette of India \r\n(Extraordinary), dated: 1 April 1937, pp. 75-344, Article 3 read with the First Schedule. \r\n3Inserted by the Decentralization Act, 1914 (IV of 1914), published in the Gazette of India, dated: 28 February 1914, pp. 21-32, \r\ns. 2 read with the Schedule. \r\n4Substituted for the words “The Local Government may, by notification in the local Official Gazette” by the Government of India \r\n(Adaptation of Indian Laws) Order, 1937, published in the Gazette of India (Extraordinary), dated: 1 April 1937, pp. 75-344, \r\nArticle 3 read with the First Schedule. \r\n5The expression “Cen tral Government, subject to the provisions of section 124(1) of the Government of India Act, 1935, and \r\nthe” was omitted by the Stamp (West Pakistan Amendment) Ordinance, 1959 (XLVI of 1959), published in the Gazette of West \r\nPakistan (Extraordinary), dated: 15 August 1959, pp.753-754, s.7. \r\n6 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.2. \r\n7Substituted for the words “Chief Controlling Revenue -authority” by the Central Laws (Adaption) Order, 1961 (P.O. No. 1 of \r\n1961); made by the Minister exercising the functions of President under Article 2 of the State Arrangements Order, 1959 on 21 \r\nJanuary 1961; and, was published in the Gazette of Pakistan (Extraordinary ), dated: 24 January 1961, pp. 102 -163, Article 2 \r\nread with the Schedule: it came into force on 23 March 1956. \r\n \r\n(b) all or any of the pow ers conferred on the \r\n1\r\n[Chief Revenue Authority] by \r\nsections 45 (1) (2), 56 (1) and 70 (2) to such subordinate Revenue -authority \r\nas may be specified in the notification.] \r\n77. Saving as to court -fees.– Nothing in this Act contained shall be deemed to affec t \r\nthe duties chargeable under any enactment for the time being in force relating to court-fees. \r\n78. Act to be translated and sold cheaply.– \r\n2\r\n[The] \r\n3\r\n[Government] shall make provision \r\nfor the sale of translations of this Act in the principal vernacular lan guages of the territories \r\nadministered by it at a price not exceeding \r\n4\r\n[twenty-five paisa] per copy. \r\n5\r\n[79. Repeal.– * * * * * * * * * * * * * * * *] \r\n \r\n1Substituted for the words “Chief Controlling Revenue -authority” by the Central Laws (Adaption) Order, 1961 (P.O. No. 1 of \r\n1961); made by the Minister exercising the functions of President under Article 2 of the State Arrangements Order, 1959 on 21 \r\nJanuary 1961; and, was published in the Gazette of Pakistan (Extraordinary), dated: 24 January 1961, pp. 102 -163, Article 2 \r\nread with the Schedule: it came into force on 23 March 1956. \r\n2Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s. 32. \r\n3Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp, 1301-1311 s.2. It was earlier s ubstituted for the words “Local Government” by the Government of India \r\n(Adaptation of Indian Laws) Order, 1937, published in the Gazette of India (Extrao rdinary), dated: 1 April 1937, pp. 75-344, \r\nArticle 4 read with the Table of General Adaptations. \r\n4Substituted for the words “four annas” by the Stamp (West Pakistan Amendment) Act, 1964 (II of 1964), published in the \r\nGazette of West Pakistan (Extraordinary), dated: 7 March 1964, pp. 711-732, s. 12. \r\n5Repealed by the Repealing and Amending Act, 1914 (X of 1914), published in the Gazette of India, dated: 21 March 1914, pp. \r\n47- 59, s. 3 read with the Second Schedule. \r\n1\r\n[SCHEDULE I \r\nStamp-Duty on Instruments \r\n(See Section 3) \r\n Description of Instrument Proper Stamp-duty \r\n1. \r\n2\r\n[ACKNOWLEDGMENT of a debt exceeding \r\ntwenty rupees in amount or value, written or \r\nsigned by, or on behalf of, a debtor in order to \r\nsupply evidence of such debt in any book other \r\nthan a banker‟s pass -book or on a separate \r\npiece of paper when such book or paper is left \r\nin the creditor‟s possession: \r\nProvided that such acknowledgment does not \r\ncontain any promise to pay the debt or any \r\nstipulation to pay interest or to deliver any \r\ngoods or other property- \r\n \r\n (a) where such amount does not exceed ten \r\nthousand rupees. \r\n Ten rupees \r\n \r\n (b) where such amount exceeds ten thousand \r\nrupees but does not exceed twenty \r\nthousand rupees. \r\n Twenty rupees \r\n \r\n \r\n \r\n (c) where such amount exceeds twenty \r\nthousand rupees. \r\n Fifty rupees.] \r\n \r\n \r\n2. ADMINISTRATION BOND, including a bond \r\ngiven under sections 291, 3 75 and 376 of the \r\nSuccession Act 1925\r\n3\r\n, section 6 of the \r\nGovernment Savings Banks Act, 1873\r\n4\r\n– \r\n \r\n \r\n5\r\n[* * * * *] \r\n6\r\n[* * * * *] \r\n \r\n7\r\n[* * * * *] 8\r\n[One hundred] rupees. \r\n \r\n1Substituted by the West Pakistan Finance Or dinance, 1969 (VII of 1969), published in the Gazette of West Pakistan \r\n(Extraordinary), dated: 30 June 1969, pp. 1007 -1050, s.7 read with the Fifth Schedule: it came into force on 1 July 1969. This \r\nOrdinance was saved by Article 281 of the Interim Constitu tion of the Islamic Republic of Pakistan, 1972 and validated by the \r\nValidation of Laws Act, 19 75 (LXIII of 1975). It was earlier substituted by the Stamp (West Pakistan Amendment) Act, 1964 (II \r\nof 1964), published in the Gazette of West Pakistan (Extraordinary), dated: 7 March 1964, pp. 711-732, s. 13. \r\n2Substituted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 \r\nOctober 2018, pp. 805-818, s. 2: it came into force on 1 November 2018. \r\n3XXXIX of 1925. \r\n4V of 1873. \r\n5Omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s. 33. \r\n6Omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Ex traordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s. 33. \r\n7Omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s. 33. \r\n8Substituted for the word “Fifty” by the Punjab Finance Act 1995 (VI of 1995), published in the Punjab Gazette (Extraordinary), \r\ndated: 27 June 1995, pp. 103-112, s. 2: it came into force on 1 July 1995. The word “Fifty” was earlier substituted for the word \r\n“Thirty” by the Punjab Finance Act, 1990 (I of 1990), published in the Punjab Gazette (Extraordinary), dated: 28 June 1990, pp. \r\n1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n Description of Instrument Proper Stamp-duty \r\n \r\n 1\r\n[Note: In case of registration \r\nof the instrument, an \r\nadditional stamp duty of Rs. \r\n25/- shall be charged.]\r\n \r\n3. ADOPTION-DEED, that is to say, any instrument \r\n(other than a will) recording an adoption or \r\nconferring or purporting to confer an authority to \r\nadopt. \r\n 2\r\n[One hundred] rupees. \r\n ADVOCATE, See ENTRY AS AN ADVOCATE \r\n(No. 30). \r\n 3\r\n[Note: In case of registration \r\nof the instrument, an \r\nadditional stamp duty of \r\nRs.10/- shall be charged.] \r\n4. AFFIDAVIT, including an affirmation or \r\ndeclaration in the case of persons by law \r\n 4\r\n[\r\n5\r\n[Three] hundred rupees].\r\n \r\n allowed to affirm or declare instead of swearing \r\n EXEMPTIONS \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\n6\r\n, or the Pakistan Army \r\nAct, 1952\r\n7\r\n or the Indian Air Force Act, 1932\r\n8\r\n, \r\nor the Pakistan Air Force Act, 1953\r\n9\r\n; \r\n \r\n (b) for the immediate purpose of being filed or \r\nused in any Court or before the officer of any \r\nCourt; or \r\n \r\n (c) for the sole purpose of enabling any person \r\nto receive any pension or charitable \r\nallowance. \r\n \r\n5. AGREEMENT OR MEMORAND UM OF AN \r\nAGREEMENT– \r\n \r\n (a) if relating to the sale of a bill of exchange; 10\r\n[Two] rupee. \r\n \r\n1Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n2Substituted for the word “Fifty” by the Punjab Finance Act 1995 (VI of 1995), published in the Punjab Gazette (Extraordinary), \r\ndated: 27 June 1995, pp. 103-112, s. 2: it came into force on 1 July 1995. \r\n3Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n4Substituted by the Stamp (Amendment) Act 2021 (XXIX of 202 1), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s. 33. \r\ninto force on 1 July 2014. The word “Twenty” was earlier substituted for the word “Ten” by the Punjab Finance Act 1998 (VII o f \r\n1998), published in the Punjab G azette (Extraordinary), dated: 30 June 1998, pp.1577 -1580, s. 2: it came into force on 1 July \r\n1998. The word “Ten” was earlier substituted for the word “Five” by the Punjab Finance Act 1995 (VI of 1995), published in th e \r\nPunjab Gazette (Extraordinary), dated: 27 June 1995, pp. 103-112, s. 2: it came into force on 1 July 1995. The word “Five” was \r\nearlier substituted for the word “Four” by the Punjab Finance Act, 1990 (I of 1990), published in the Punjab Gazette \r\n(Extraordinary), dated: 28 June 1990, pp. 1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n5Substituted for the word “One” by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette (Extraordinary), \r\ndated: 27 June 2024, pp. 4999-5005, s. 3(a). \r\n6VII of 1911. \r\n7XXIX of 1952. \r\n8XIV of 1932. \r\n9VI of 1953. \r\n10Substituted for the word “One” by the Punjab Finance Act 1995 (VI of 1995), published in the Punjab Gazette (Extraordinary), \r\ndated: 27 June 1995, pp. 103-112, s. 2: it came into force on 1 July 1995. \r\n Description of Instrument Proper Stamp-duty \r\n (b) if relating to the sale of a Government \r\nsecurity; \r\n 1\r\n[One rupee] for every \r\nRs.10,000 or part thereof of \r\nthe value of the security , \r\n2\r\n[subject to a maximum of \r\none hundred rupees ] 3[but \r\nshall not be less than one \r\nhundred rupees.] \r\n (c) if relating to the sale of a share in an \r\nincorporated company or other body \r\ncorporate; \r\n 4\r\n[One rupee] for every Rs. \r\n5,000 or part thereof of the \r\nvalue of the share. \r\n \r\n5\r\n[(cc) if relating to the sale of immovable \r\nproperty \r\n 6\r\n[\r\n7\r\n[Three thousand] rupees] ] \r\n \r\n8\r\n[(ccc) for collection or recovery of octroi or \r\ngoods exit tax or tax on transfer of \r\nimmovable property by a contractor with a \r\nLocal Council. \r\n Fifty paisa for every one \r\nhundred rupees or p art \r\nthereof of the amount of the \r\ncontract] 9[but shall not be \r\nless than one hundred \r\nrupees.] \r\n (d) if not otherwise provided for 10\r\n[\r\n11\r\n[Five] hundred] rupees. \r\n EXEMPTIONS \r\n Agreement or Memorandum of an Agreement– \r\n (a) for or relating to the purchase of or sale of \r\ngoods or merchandise exclusively, not \r\nbeing a NOTE OR MEMORANDUM \r\nchargeable under No. 43; \r\n \r\n (b) made in the form of tenders to the \r\nGovernment] for or relating to any loan. \r\n \r\n \r\n1Substituted for the words “ Fifty paisa” by the Punjab Finance Act 1995 (VI of 1995), published in the Punjab Gazette \r\n(Extraordinary), dated: 27 June 1995, pp. 103-112, s. 2: it came into force on 1 July 1995. \r\n2Ibid., for the words “subject to a maximum of fifty rupees”. \r\n3Inserted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n4Ibid., for the words “Twenty-five paisa”. \r\n5Added ibid. \r\n6Substituted for the words “One hundred rupees” by the Punja b Finance Act 2014 (XVII of 2014), published in the Punjab \r\nGazette (Extraordinary), dated: 26 June 2014, pp.4169-4178, s. 2: it came into force on 1 July 2014. The words “One hundred” \r\nwere earlier substituted for the word “Fifty” by the Punjab Finance Act 1998 (VII of 1998), published in the Punjab Gazette \r\n(Extraordinary), dated: 30 June 1998, pp.1577-1580, s. 2: it came into force on 1 July 1998. \r\n7Substituted for the words “Twelve hundred” by the Punjab Finance Act 2024 (VIII of 2024), published in the Pu njab Gazette \r\n(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 3(b)(i). \r\n8Added by the Punjab Finance Act 1997 (IX of 1997), published in the Punjab Gazette (Extraordinary), dated 1 July 1997, pp. \r\n1011-1014, s. 2: it came into force on the same day. \r\n9Inserted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n10Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordi nary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n11Substituted for the word “ One” by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette \r\ndated: 27 June 2024, pp. 4999-5005, s. 3(b)(ii). \r\n12Substituted for the words “C entral Government” by the Federal Adaptation of Laws Order, 19 75 (P. O. No. 4 of 19 75), \r\npublished in the Gazette of Pakistan (Extraordinary), dated 1 August 19 75, pp. 435 -467, Article 2 read with the Table of \r\nGeneral Adaptations. \r\n Description of Instrument Proper Stamp-duty \r\n AGREEMENT TO LEASE, see \r\nLEASE (No. 35). \r\n 1\r\n[Note: In case of registration \r\nof the instrument, an \r\nadditional stamp duty at the \r\nrate of 0.1% shall be \r\ncharged.] \r\n2\r\n[6. AGREEMENT RELATING TO DEPOSIT OF \r\nTITLE DEEDS, PAWN OR PLEDGE , that is to \r\nsay, any instrument evidencing an agreement \r\nrelating to– \r\n \r\n (1) the depos it of title -deeds or instruments \r\nconstituting or being evidence of the title to \r\nany property whatever (other than \r\nmarketable security), or \r\n \r\n (2) the pawn or pledge of movable property, \r\nwhere such deposit, pawn or pledge has \r\nbeen made by way of security for \r\nthe re-payment of money \r\n \r\n advanced or to be advanced by way of loan \r\nor 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\n \r\n (i) in the case of banking companies or \r\nother financial institutions, when the \r\nentire finance is not based on \r\ninterest; and \r\n One-fifth of one percent, that \r\nis to say, 0.2% of the loan \r\namount 3[but shall not be \r\nless than One hundred \r\nrupees] subject to a \r\nmaximum of \r\n4\r\n[five hundred \r\nthousand] rupees 5[but shall \r\nnot be less than One \r\nhundred rupees]. \r\n (ii) in any other case. One-fifth of one percent, that \r\nis to say, 0.2% of the loan \r\namount 6[but shall not be \r\nless than One hundred \r\nrupees.] \r\n (b) if such loan or debt is repayable not more \r\nthan three months from the date of such \r\ninstrument; \r\n \r\n \r\n1Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n2Substituted by the Punjab Finance Act, 2006 (V of 2006), published in the Punjab Gazette (Extraordinary), dated: 30 June 2006, \r\npp.5027-5029, s. 3: it came into force on 1 July 2006. \r\n3Inserted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n4Substituted for the words “one hundred thousand” by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab \r\nGazette (Extraordinary), dated: 28 June 2019, pp. 4105-4114, s. 2: it came into force on 1 July 2019. \r\n5Inserted by the Stamp (Amendment) Act 2021 (XXIX of 202 1), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n6Inserted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n Description of Instrument Proper Stamp-duty \r\n (i) in the case of banking companies or \r\nother financial institutions, when the \r\nentire finance is not based on \r\ninterest; and \r\n One-tenth of one percent, \r\nthat is to s ay, 0.1% of the \r\nloan amount 1[but shall not \r\nbe less than One hundred \r\nrupees], subject to a \r\nmaximum of \r\n2\r\n[five hundred \r\nthousand] rupees 3[but shall \r\nnot be less than One \r\nhundred rupees.] \r\n (ii) in any other case. One-tenth of one percent, \r\nthat is to say, 0.1 % of the \r\nloan amount 4[but shall not \r\nbe less than One hundred \r\nrupees.] \r\n \r\n \r\n5\r\n[Note: In case of \r\nregistration of the \r\ninstrument, an additional \r\nstamp duty at the rate of \r\n0.1% shall be charged.] \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 6\r\n[One hundred] rupees. \r\n (b) of property, movable or immovable 7\r\n[One hundred] rupees. \r\n8. APPRAISEMENT OR VALUATION made \r\notherwise than under an order of the Court in \r\nthe course of a suit– \r\n \r\n (a) \r\n8\r\n[* * * * *] 9\r\n[* * * * *]. \r\n (b) 10[* * * * *] 11\r\n[* * * * *]. \r\n \r\n1Inserted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n2Ibid. for the words “fifty thousand”. \r\n3Inserted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n4Inserted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n5Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n6Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Ext raordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. It was earlier s ubstituted for the words “Thirty -five” by the Punjab Finance Act 1995 (VI of \r\n1995), published in the Punjab Gazette (Extraordinary), dated: 27 June 1995, pp. 103 -112, s. 2: it came int o force on 1 July \r\n1995. \r\n7Ibid., for the word “Seventy”. \r\n8Omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n9Omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n10Omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n11Omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. It was earlier, Ibid., for the word “fifty”. The word “Fifty” was earlier substituted for the word \r\n“Thirty” by the Punjab Finance Act, 1990 (I of 1990), published in the Punjab Gazette (Extraordinary), dated: 28 June 1990, pp. \r\n1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n Description of Instrument Proper Stamp-duty \r\n EXEMPTIONS \r\n (a) Appraisement of valuation made for the \r\ninformation of one party only, and not being \r\nin any manner obligatory between parties \r\neither by agreement or operation of law. \r\n \r\n (b) Appraisement of crop for the purpose of \r\nascertaining the amount \r\n \r\n to be given to 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 \r\nmaster to learn any profession , trade or \r\nemployment not being ARTICLES OF \r\nCLERKSHIP (No. 11). \r\n 1\r\n[One hundred] rupees. \r\n EXEMPTION \r\n Instrument of apprenticeship executed by a \r\nMagistrate under the Apprentices Act, 1850\r\n2\r\n, or \r\nby which a person is apprenticed by or at the \r\ncharge of any public charity. \r\n \r\n3\r\n[10. ARTICLES OF ASSOCIATION OF A COMPANY* \r\n* * * * * * * * * \r\n * * * * * * * * * * * * * * * *] \r\n11.\r\n \r\nARTICLES OF CLERKSHIP OR contract \r\nwhereby any person first becomes bound to \r\nserve as a clerk in order to his admission as an \r\nattorney in any High Court. \r\nASSIGNMENT, See CONVEYANCE (No. 23), \r\nTRANSFER (No. 62) and TRANSFER OF \r\nLEASE (No. 63), as the case may be. \r\n \r\n4\r\n[Seven hundred and fifty] \r\nrupees. \r\n ATTORNEY. See ENTRY AS AN ATTORNEY \r\n(No. 30), and POWER OF ATTORNEY (No. \r\n48). \r\nAUTHORITY TO ADOP T, See ADOPTION-\r\nDEED (No. 3). \r\n \r\n5\r\n[11-A AIR TICKETS issued by any Airline– \r\n (i) for domestic flights; Twenty five rupees per ticket \r\n (ii) for international flights. Two hundred and fifty \r\nrupees per ticket] \r\n1[11-AA ASSIGNABLE DEED that is to say righ ts, title \r\nand interests in an Immovable property are \r\nassigned, reassigned or transferred; \r\n \r\n \r\n1Substituted for the word “Fifty” by the Punjab Finance Act 1995 (VI of 1995) , published in the Punjab Gazette (Extraordinary), \r\ndated: 27 June 1995, pp. 103-112, s. 2: it came into force on 1 July 1995. The word “Fifty” was earlier substituted for the word \r\n“Twenty-five” by the Punjab Finance Act, 1990 (I of 1990), published in the Punjab Gazette (Extraordinary), dated: 28 June \r\n1990, pp. 1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n2XIX of 1850. \r\n3Deleted by the Punjab Finance Act, 2004 (XIX of 2004), published in the Punjab Gazette (Extraordinary), dated: 30 June 2004, \r\npp.1989-1992, s.2; it came into force on 1 July 2004. \r\n4Substituted for the words “Five hundred” by the Punjab Finance Act, 1990 (I of 1990), published in the Punjab Gazette \r\n(Extraordinary), dated: 28 June 1990, pp. 1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n5Added by the Punjab Finance Act 1997 (IX of 1997), published in the Punjab Gazette (Extraordinary), dated 1 July 1997, pp. \r\n1011-1014, s. 2: it came into force on the same day. \r\n Description of Instrument Proper Stamp-duty \r\n (a) within twelve months; and 1% of the value of \r\nimmovable property on each \r\ninstance of assignment or \r\ntransfer. \r\n (b) Beyond twelve months. 2% of the value of \r\nimmovable property on each \r\ninstance of assignment or \r\ntransfer.] \r\n2\r\n[11-B AUTHENTICATED DECLARATIONS that is to \r\nsay declarations of newspapers, periodicals or \r\nprinting presses authenticated by a legally \r\ncompetent authority. \r\n Five thousand rupees per \r\nDeclaration.] \r\n EXPLANATION I.– The duty shall be paid by the \r\ndeclarant. \r\nEXPLANATION II.– The declaration shall not be \r\nauthenticated unless the duty is paid. \r\n \r\n12. AWARD, that is to say, any decision in writing by \r\nan arbitrator or umpire, not being an award \r\ndirecting a p artition, on a reference made \r\notherwise than by an order of \r\n 3\r\n[ \r\n4\r\n[Three percent] of] the \r\namount or value of the \r\nproperty to which the award \r\nrelates as set forth \r\n the Court in the course of a suit. in such award \r\n5\r\n[* * * * * * *].\r\n \r\n \r\n6\r\n[12-A * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** * * ** * ] \r\n7\r\n[12-B * * * * * * * * * * * * * * * * * * * * * * * * * * * ** * * ** * ] \r\n13. BILL OF EXCHANGE as defined by section \r\n2(2) not being BOND, bank note or currency \r\nnote– \r\n \r\n \r\n8\r\n[(a) where payable ot herwise than on demand \r\nbut not more than one year after date or \r\nsight– \r\n \r\n \r\n1Inserted by the Stamp (Amendment) Act 2026 (XXIV of 2026), published in the Punjab Gazette (Extraordinary), dated: 06 May \r\n2026, pp,5839-5840 s.4 (a). \r\n2Added by the Punjab Finance Act 1998 (VII of 1998), published in the Punjab Gazette (Extraordinary), dated: 30 June 1998, \r\npp.1577-1580, s. 2: it came into force on 1 July 1998. \r\n3Substituted for the words “Three rupees for every one hundred rupees or part thereof for” by the Punjab Finance Act, 2004 \r\n(XIX of 2004), published in the Punjab Gazette (Extraordinary), dated: 30 June 2004, pp.1989-1992, s.2; it came into force on 1 \r\nJuly 2004. The words “Three rupees for every one hundred rupees or part thereof” were earlier substituted for the words “The \r\nsame duty as on a Bond (No. 15)” by the Punjab Finance Act 1995 (VI of 1995), published in the Punjab Gazette \r\n(Extraordinary), dated: 27 June 1995, pp. 103-112, s. 2: it came into force on 1 July 1995. \r\n4Substituted for the words “Two percent” by the Punjab Finance Act 2014 (XVII of 2014), published in the Punjab Gazette \r\n(Extraordinary), dated: 26 June 2014, pp.4169-4178, s. 2: it came into force on 1 July 2014. \r\n5The words “subject to a maximum of fifty rupees” were omitted by the Punjab Finance Act, 1990 (I of 1990), published in the \r\nPunjab Gazette (Extraordinary), dated: 28 June 1990, pp. 1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n6Deleted by the Punjab Finance Ordinance, 2000 (III of 2000), published in the Punjab Gazette (Extraordinary), dated: 30 June \r\n2000, pp. 587 -595, s. 2: it came into force on 1 July 2000 : the said Ordinance was saved under Article 270AA o f the \r\nConstitution of the Islamic Republic of Pakistan, as substituted by the Constitution (Eighteenth Amendment) Act, 2010 (X of \r\n2010), published in the Gazette of Pakistan (Extraordinary), dated: 20 April 2010, pp. 267 -316, s. 96. Added by the Punjab \r\nFinance Act 1997 (IX of 1997), published in the Punjab Gazette (Extraordinary), dated 1 July 1997, pp. 1011-1014, s. 2:it came \r\ninto force on the same day. \r\n7Ibid. \r\n8Substituted by the Punjab Finance Act 1995 (VI of 1995), published in the Punjab Gazette (Extrao rdinary), dated: 27 June \r\n1995, pp. 103-112, s. 2: it came into force on 1 July 1995. \r\n Description of Instrument Proper Stamp-duty \r\n (i) if drawn singly two rupees for every one \r\nthousand rupees or part \r\nthereof of the amount of the \r\nBill 1[but shall not be less than \r\none hundred rupees] \r\n (ii) if drawn in set of two or more, for each \r\npart of the set \r\n one rupee for every one \r\nthousand rupees or part \r\nthereof of the amount of the \r\nBill] 2[but shall not be less than \r\none hundred rupees] \r\n (b) where payable more than one year after \r\ndate or sight. \r\n \r\n \r\n3\r\n[If drawn singly Three rupees for every one \r\nthousand rupees or part \r\nthereof of the amount of the \r\nBill 4[but shall not be less than \r\none hundred rupees] \r\n If drawn in set of two, for each part of the set Two rupees for every one \r\nthousand rupees or part \r\nthereof of the amount o f the \r\nBill 5[but shall not be less than \r\none hundred rupees] \r\n If drawn in set of three, for each part of the set one rupee for every one \r\nthousand rupees or part \r\nthereof of the amount of the \r\nBill] 6[but shall not be less than \r\none hundred rupees] \r\n14. BILL OF LADING (including a through bill of \r\nlading). \r\nNote– If a bill of lading is drawn in parts, the \r\nproper stamp therefor must be borne by each \r\none of the sets. \r\n 7\r\n[One hundred rupees]. \r\n EXEMPTIONS– \r\n \r\n1Inserted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n2Inserted by the St amp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n3Substituted for the words “One half of the duty payable on a Bond (No. 15) for the same amount” by the Punjab Finance Act \r\n1995 (VI of 1995), published in the Punjab Gazette (Extraordinary), dated: 27 June 1995, pp. 103 -112, s. 2: it came into force \r\non 1 July 1995. \r\n4Inserted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), date d: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n5Inserted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n6Inserted by the Stamp (Amendment) Act 2021 (XXIX of 2021), publi shed in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n7Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n Description of Instrument Proper Stamp-duty \r\n (a) Bill of lading when the goods therein \r\ndescribed are received at a place within the \r\nlimits of any port as defined under the Ports \r\nAct, 1908\r\n1\r\n, and are to be delivered at \r\nanother place within the limits of the same \r\nport. \r\n \r\n (b) Bill of lading when executed out of Pakistan \r\nand relating to property to be delive red in \r\nPakistan. \r\n \r\n2\r\n[15. BOND as defined by section 2(5) not being a \r\nDEBENTURE (No. 27) and not being otherwise \r\nprovided for by this Act, or by the Court Fees \r\nAct, 1870– \r\n \r\n (i) where the amount or value secured does \r\nnot exceed five hundred rupees \r\n Fifteen rupees 3[but shall not \r\nless than one hundred \r\nrupees] \r\n (ii) where it exceeds five hundred rupees, for \r\nevery additional amount of five hundred \r\nrupees or part thereof \r\n Fifteen rupees] 4[but shall not \r\nless than one hundred \r\nrupees] \r\n See ADMINISTRATION BOND (No.2), \r\nBOTTOMERY BOND (No.16), CUSTOMS \r\nBOND (No.26). \r\n \r\n INDEMNITY BOND (No.34), RESPONDENTIA \r\nBOND (No.56), SECURITY BOND (No.57). \r\n \r\n Exemption \r\n Bond when executed by any person for the \r\npurpose of guaranteeing that the local income \r\nderived from privat e subscription to a \r\nCharitable dispensary or hospital or any other \r\nobject of public utility shall not be less than a \r\nspecified sum per mensem. \r\n \r\n5\r\n[Note: In case of \r\nregistration of the \r\ninstrument, an additional \r\nstamp duty of Rs.25/ - shall \r\nbe charged.] \r\n16. BOTTOMERY BOND , that is to say, any \r\ninstrument where by the master of a seagoing \r\nship borrows money on the security of the ship to \r\nenable him to preserve the ship or prosecute her \r\nvoyage. \r\n The same duty as on a bond \r\n(No. 15) for the same \r\namount. \r\n6\r\n[Note: In case of \r\nregistration of the \r\ninstrument, an additional \r\nstamp duty of Rs.25/ - shall \r\nbe charged.] \r\n \r\n1XV of 1908. \r\n2Substituted by the Punjab Finance Act 1995 (VI of 1995), published in the Punjab Gazette (Extraordinary), dated: 27 June \r\n1995, pp. 103-112, s. 2: it came into force on 1 July 1995. \r\n3Inserted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in th e Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n4Inserted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n5Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n6Ibid. \r\n Description of Instrument Proper Stamp-duty \r\n17. CANCELLATION, instrument of (including any \r\ninstrument by which any instrument previously \r\nexecuted is cancelled), if attested and not \r\notherwise provided for. \r\nSee also RELEASE (No. 55), REVOCATION OF \r\nSETTLEMENT (No. 58 -B), SURRENDER OF \r\nLEASE (No. 61) , REVOCATION OF TRUST \r\n(No. 64-B). \r\n 1\r\n[\r\n2\r\n[Five] hundred rupees]. \r\n3\r\n[18. \r\n4\r\n[CERTIFICATE OF SALE (in respect of each \r\nproperty put up as a separate lot and sold) \r\ngranted to the purchaser of any property sold by \r\npublic auction by a Civil or Revenue Court, or \r\nCollector or other Revenue Officer: \r\n \r\n \r\na) in case of immovable property in an urban \r\narea; and \r\nb) in any other case.\r\n \r\n 5\r\n[Two] percent of the value of \r\nthe property. \r\n6[One] percent of the value of \r\nthe property. \r\nNOTE: In case of registration \r\nof the instrument, an \r\nadditional stamp duty shall \r\nbe charged as under: \r\n \r\n (a) Rs.500/ -, if the amount \r\nof consideration does \r\nnot exceed \r\nRs.500,000/-; and \r\n(b) Rs. 1000/ -, if the \r\nconsideration exceeds \r\nRs.500,000/.]\r\n \r\n \r\n1Substituted for the words “Fifty rupees” by the Punjab Finance Act 2014 (XVII of 2014), publi shed in the Punjab Gazette \r\n(Extraordinary), dated: 26 June 2014, pp.4169 -4178, s. 2: it came into force on 1 July 2014. The word “Fifty” was earlier \r\nsubstituted for the word “Twenty” by the Punjab Finance Act 1995 (VI of 1995), published in the Punjab Gazette (Extraordinary), \r\ndated: 27 June 1995, pp. 103 -112, s. 2: it came into force on 1 July 1995. The word “Twenty” was earlier substituted for the \r\nword “Fifteen” by the Punjab Finance Act, 1990 (I of 1990), published in the Punjab Gazette (Extraordinary), dated: 28 June \r\n1990, pp. 1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n2Substituted for the word “One” by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette (Extraordinary), \r\ndated: 27 June 2024, pp. 4999-5005, s. 3(c). \r\n3Substituted by the Punjab Finance Act 1995 (VI of 1995), published in the Punjab Gazette (Extraordinary), dated: 27 June \r\n1995, pp. 103-112, s. 2: it came into force on 1 July 1995. \r\n4Substituted by the Punjab Finance Act 2017 (XII of 2017), published in t he Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s. 2: it came into force on 1 July 2017. It was earlier substituted by the Punjab Finance Act, 1995 (VI of \r\n1995), published in the Punjab Gazette (Extraordinary), dated: 27 June 1995, p p. 103-112, s.2; it came into force on 1 July \r\n1995. \r\n5Substituted for the word “One” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), \r\ndated: 24th June 2022, pp. 6339-6345, s.2. It was earlier substituted for the word “five” by the Punjab Finance Act 2020 (VIII of \r\n2020), published in the Punjab Gazette (Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 2. \r\n6Substituted for the word \"Three\" by the Stamp (Amendment) Act 2026 (XXIV of 2026 ), published in the Punja b Ga zette \r\n(Extraordinary), dated: 06 May 2026, pp,5839-5840 s.4b (i). \r\n Description of Instrument Proper Stamp-duty \r\n19. \r\n1\r\n[CERTIFICATE OR OTHER DOCUMENT \r\nevidencing the right or title of the holder thereof \r\nor any other person, either to any shares, scrip \r\nor stock in or of any incorporated company or \r\nother body corporate, or to become proprietor of \r\nshares, scrip or stock in or of any such company \r\nor body. \r\n One hundred rupees.] \r\n \r\n See also LETTER OF ALLOTMENT OF \r\nSHARES (No. 36). \r\n \r\n20. CHARTER PARTY , that is to say, any \r\ninstrument (except an agreement for the hire of \r\na tug -steamer) whereby a vesse l or some \r\nspecified principal part thereof is let for the \r\nspecified purposes of the charterer, whether it \r\nincludes a penalty clause or not. \r\n 2\r\n[One hundred] rupees. \r\n21. * * * * * * * * * * * * * * * ** * * * * * * * \r\n22. COMPOSITION-DEED, that is to say, any \r\ninstrument executed by a debtor whereby he \r\nconveys his \r\n \r\n3\r\n[One hundred] rupees. \r\n property for the benefit of his creditors, or \r\nwhereby payment of a composition or dividend \r\non their debts is secured to the creditors, or \r\nwhereby provision is made for the continuance of \r\nthe debtor‟s business under the supervision of \r\ninspector or under letters of licence for the \r\nbenefit of his creditors. \r\n \r\n4\r\n[22-A. \r\n5\r\n[CONTRACT, that is to say any instrument of \r\nthe nature of memorandum of Agreement made \r\nor entered into by a contractor with \r\nGovernment, Corporation, Local Body, Local \r\nAuthority, agency or organization set up or \r\ncontrolled by the 6[Federal Government] or the \r\n7[Government]- \r\n \r\n (a) to execute any work– \r\n (i) where the amount of the cont ract \r\ndoes not exceed five lac rupees. \r\n \r\n8\r\n[Three thousand] rupees \r\n \r\n1Substituted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 \r\nOctober 2018, pp. 805-818, s. 2: it came into force on 1 November 2018. \r\n2Substitution by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. It was earlier s ubstituted for the word “Five” by the Punjab Finance Act, 1995 (VI of 1995), \r\npublished in the Punjab Gazette (Extraordinary), dated: 27 June 1995, pp. 103-112, s.2; it came into force on 1 July 1995. \r\n3Ibid., for the word “Fifty”. \r\n4Added by the Punjab Finance Act 1995 (VI of 1995), published in the Punjab Gazette (Extraordinary), dated : 27 June 1995, \r\npp. 103-112, s. 2: it came into force on 1 July 1995. \r\n5Substituted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 \r\nOctober 2018, pp. 805-818, s. 2: it came into force on 1 November 2018. \r\n6Inserted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n7Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extr aordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.2 \r\n8Substituted for the words “Twelve hundred” by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette \r\n(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 3(d)(i). \r\n Description of Instrument Proper Stamp-duty \r\n (ii) where it exceeds five lac rupees but \r\ndoes not exceed ten lac rupees. \r\n \r\n1\r\n[Five] thousand rupees \r\n (iii) where it exceeds ten lac rupees but \r\ndoes not exceed fifty lac rupees. \r\n \r\n2\r\n[Eight] thousand rupees \r\n (iv) where it exceeds fifty lac rupees but \r\ndoes not exceed one crore and fifty \r\nlac rupees. \r\n \r\n3\r\n[Fifteen] thousand rupees \r\n (v) where it exceeds one crore and fifty \r\nlac rupees \r\n \r\n4\r\n[Thirty] thousand rupees \r\n (b) to procure stores and materials Twenty-five paisas for every \r\none hundred rupees or part \r\nthereof of the amount of the \r\ncontract subject to a \r\nminimum of twelve hundred \r\nrupees.] ] \r\n5\r\n[23. \r\n6\r\n[CONVEYANCE as defined by section 2(10) \r\nnot being a TRANSFER charged or exempted \r\nunder Article 62: \r\n(a) I n case of immovable property in an urban \r\narea; and \r\n(b) in any other case \r\n \r\n \r\n \r\n7\r\n[Two] percent of the value of \r\nproperty. \r\n8[One] percent of the value of \r\nthe property. \r\n9[Note-I]: In case of \r\nregistration of the \r\ninstrument, an additional \r\nstamp duty shall be charged \r\nas under: \r\n \r\n1Substituted for the word “Two” by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette (Extraordinary), \r\ndated: 27 June 2024, pp. 4999-5005, s. 3(d)(ii). \r\n2Substituted for the word “Three” by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette \r\n(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 3(d)(iii). \r\n3Substituted for the word “Five” by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette (Extraordinary), \r\ndated: 27 June 2024, pp. 4999-5005, s. 3(d)(iv). \r\n4Substituted for the word “Ten” by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette (Extraordinary), \r\ndated: 27 June 2024, pp. 4999-5005, s. 3(d)(v). \r\n5Substituted by the Punjab Finance Act 2010 (VI of 2010), published in t he Punjab Gazette (Extraordinary), dated: 28 June \r\n2010, pp. 3145-3150, s. 2: it came into force on 1 July 2010. It was earlier substituted by the Punjab Finance Act, 1986 (IV of \r\n1986), published in the Punjab Gazette (Extraordinary), dated: 14 June 1986, pp. 1307-1309, s. 2. It was earlier substituted by \r\nthe Punjab Finance Act, 1975 (XL of 1975), published in the Punjab Gazette (Extraordinary), dated: 28 June 1975, pp. 945-A to \r\n945D, s. 3: it came into force on 1 July 1975. \r\n6Substituted by the Punjab Fina nce Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n7Substituted for the word “One” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), \r\ndated: 24th June 2022, pp. 6339-6345, s.2. It was earlier substituted for the word “five” by the Punjab Finance Act 2020 (VIII of \r\n2020), published in the Punjab Gazette (Extraordinary), dated: 29 June 2020, pp. 4353-4359, s.2. \r\n8Substituted for the word \"Three\" by the Stamp (Amendment) Act 2026 (XXIV of 2026 ), published in the Punjab Ga zette \r\n(Extraordinary), dated: 06 May 2026, pp,5839-5840 s.4b (i). \r\n9Substituted by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Ga zette (Extraordinary), dated: 24th June \r\n2022, pp. 6339-6345, s.2. \r\n Description of Instrument Proper Stamp-duty \r\n (a) Rs.500/ -, if the amount \r\nof consideration does \r\nnot exceed \r\nRs.500,000/-; and \r\n(b) Rs.1000/-, if the amount \r\nof consideration \r\nexceeds Rs.500,000/-. \r\n1\r\n[Note-II: The rate of the \r\nstamp duty shall be 0.5 \r\npercent of the value of a \r\nproperty to be \r\ntransferred to a Real \r\nEstate Investment Trust \r\n(REIT), and the rate of \r\nthe stamp duty shall be \r\none percent of the value \r\nof a property which is to \r\nbe transferred by REIT \r\nto the end users. \r\nExplanation. The term \r\n“value” means the real \r\nvalue but not below the \r\none prescribed in \r\nvaluation table issued \r\nunder section 27 -A of \r\nthis Act.] \r\n2\r\n[* * * * *].] \r\n (c) \r\n3\r\n[* * * * *] \r\n24. COPY OR EXTRACT certified to be a true copy \r\nor extract by or by order of any public officer and \r\nnot chargeable under the law for the time being in \r\nforce relating 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 rupees; \r\n Two rupees. \r\n (ii) in any other case 4\r\n[Ten] rupees. \r\n EXEMPTION \r\n (a) Copy of any paper which a public officer is \r\nexpressly required by law to make or \r\nfurnish for record in any public office or for \r\nany public purpose; \r\n \r\n \r\n1Added by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), dated: 24 th June 2022, \r\npp. 6339-6345, s.2. \r\n2Omitted by the Stamp (Amendment) Act 2021 (XX IX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n3Omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n4Substituted for the word “Five” by the Punjab Finance Act 1995 (VI of 1995), published in the Punjab Gazette (Extraordinary), \r\ndated: 27 June 1995, pp. 103-112, s. 2: it came into force on 1 July 1995. The word “Five” was earlier substituted for the word \r\n“Four” by the Punjab Finance Act, 1990 (I of 1990), published in the Punjab Gazette (Extraordinary), dated: 28 June 1990, pp. \r\n1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n Description of Instrument Proper Stamp-duty \r\n (b) Copy of, or extract from, any register \r\nrelating to births, baptisms, namings, \r\ndedications, marriages (divorces), deaths \r\nor burials. \r\n \r\n25. \r\n1\r\n[COUNTERPART OR DUPLICATE of any \r\ninstrument chargeable with \r\n \r\n duty and in respect of which the proper duty \r\nhas been paid–\r\n \r\n \r\n \r\n2\r\n[* * * * *]; \r\n3\r\n[* * * * *] \r\n (b) \r\n4\r\n[* * * * *] \r\n \r\nOne hundred rupees.] \r\n Exemption \r\n Counterpart of any lease granted to \r\ncultivator when such lease is exempted \r\nfrom duty. \r\n \r\n26. CUSTOMS-BOND– \r\n (a) \r\n5\r\n[* * * * *] \r\n6\r\n[* * * * *] \r\n (b) \r\n7\r\n[* * * * *] 8\r\n[One hundred] rupees. \r\n9\r\n[Note: In case of \r\nregistration of the \r\ninstrument, an additional \r\nstamp duty of Rs.25/ - shall \r\nbe charged.] \r\n10\r\n[27. DEBENTURE OR PARTICIPATION TERM \r\nCERTIFICATE OR TERM FINANCE \r\nCERTIFICATE OR ANY OTHER INSTRUMENT \r\nOF REDEEMABLE CAPITAL OTHER THAN A \r\nCOMMERCIAL PAPER \r\n One-twentieth of one percent, \r\nthat is to say, 0.05% of the \r\nface value \r\n1\r\n[* * ] s ubject to a \r\nmaximum of one million \r\nrupees \r\n2\r\n[but shall not be less \r\nthan one hundred rupees.] \r\n \r\n1Substituted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 \r\nOctober 2018, pp. 805-818, s. 2: it came into force on 1 November 2018. \r\n2Omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n3Omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n4Omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette ( Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n5Omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n6Omitted by the Stamp (Amendment) Act 2021 (XX IX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n7Omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n8Substituted for the word “Fifty” by the Punjab Finance Act 1995 (VI of 1995), published in the Punjab Gazette (Extraordinary) , \r\ndated: 27 June 1995, pp. 103-112, s. 2: it came into force on 1 July 1995. The word “Fifty” was earlier substituted for the word \r\n“Thirty” by the Punjab Finance Act, 1990 (I of 1990), published in the Punjab Gazette (Extraordinary), dated: 28 June 1990, p p. \r\n1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n9Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n10Substituted by the Punjab Finance Act, 2006 (V of 2006), published in the Punjab Gazette (Extraordinary), dated: 30 June 2006, \r\npp. 5027-5029, s. 3: it came into force on 1 July 2006. \r\n Description of Instrument Proper Stamp-duty \r\n \r\n(whether or not a mortgage debenture, a \r\nParticipation Term Certificate, a Term Finance \r\nCertificate or any other instrument of redeemable \r\ncapital), being a marketable security transferable \r\nby endorsement or by separate instrument of \r\ntransfer or by delivery. \r\n \r\n \r\nExplanation-I.– The term “Debenture” includes \r\nany interest coupons attached thereto, but the \r\namount of such coupons shall not be included in \r\nestimating the duty. \r\n \r\n Explanation-II.– The term “Participation Term \r\nCertificate” means an instrument or certificate of \r\na specified denomination called the face value \r\nor nominal value, issued by a company for \r\nraising capital, the holder whereof participates \r\nin the prof it and loss of the company over such \r\nperiod to such extent and on such conditions as \r\nmay be specified at the time of its issue. \r\n \r\n Explanation-III.– The term “Term Finance \r\nCertificate” means a fixed tenure instrument or \r\ncertificate of a specified denomination called the \r\nface value or nominal value issued to raise \r\ncapital by a body corporate in the form of \r\ntransferable security.] \r\n \r\n3\r\n[27-A. \r\n4\r\n[DECREE, RULE OF A COURT OR AN \r\nORDER OF A COURT based on mutual \r\nconsent of the parties in cases involving transfer \r\nof an immovable property including sale, \r\nexchange, gift or mortgage, declaring or \r\nconferring a right in, or title to, an immovable \r\nproperty: \r\na) in case of immovable property in an urban \r\narea; and \r\nb) in any other case \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n5\r\n[Two] percent of the value of \r\nthe property. \r\n6[One] percent of the value of \r\nthe property. \r\n \r\n1The words “per annum” were omitted by the Punjab Finance Act, 2007 (IV of 2007), published in the Punjab Gazette \r\n(Extraordinary), dated: 30 June 2007, pp. 5665-5666, s. 2: it came into force on 1 July 2007. \r\n2Inserted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n3Inserted by the Punjab Finance Act 2008 (I of 2008), published in the Punjab Gazette (Extraordinary), dated: 27 June 2008, pp. \r\n4033-4035, s. 3: it came into force on 1 July 2008. \r\n4Substituted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n5\r\nSubstituted for the word “One” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), \r\ndated: 24th June 2022, pp. 6339-6345, s.2. It was earlier substituted for the word “five” by the Punjab Finance Act 2020 (VIII of \r\n2020), published in the Punjab Gazette (Extraordinary), dated: 29 June 2020, pp. 4353-4359, s.2. \r\n6Substituted for the word \"Three\" by the Stamp (Amendment) Act 2026 (XXIV of 2026 ), published in the Punjab Ga zette \r\n(Extraordinary), dated: 06 May 2026, pp,5839-5840 s.4b (i). \r\n \r\n Description of Instrument Proper Stamp-duty \r\n NOTE: In case of registration \r\nof the instrument, an \r\nadditional stamp duty shall \r\nbe charged as under: \r\n(a) Rs.500/-, if the amount of \r\nconsideration does not \r\nexceed Rs.500,000/ -; \r\nand \r\n(b) Rs. 1000/ -, if the \r\nconsideration exceeds \r\nRs.500,000/-. \r\n EXPLANATION.– Value, in this Article, means \r\nthe value of the property in accordance with the \r\nvaluation table as notified by the Collector or \r\nwhere valuation table is not available, the \r\naverage sale price of a p roperty of similar \r\nnature in the same revenue estate or locality in \r\nthe preceding year as may be determined by \r\nthe Collector.] \r\n \r\n28. \r\n1\r\n[DELIVERY-ORDER IN RESPECT OF \r\nGOODS, that is to say, any instrument \r\nentitling any person therein named, or his \r\nassigns or the holder thereof, to the delivery \r\nof any goods lying in any dock or port, or in \r\nany ware -house in which goods are stored \r\nor deposited on rent or hire, or upon any \r\nwharf such instrument being signed by\r\n \r\n \r\nOne hundred rupees.] \r\n or on behalf of the owner of such goods \r\nupon the sale or transfer of the property \r\ntherein, when such goods exceed in value \r\ntwenty rupees. \r\n \r\n DEPOSIT OF TITLE -DEEDS. see \r\nAGREEMENT relating to DEPOSIT OF \r\nTITLE-DEEDS, PAWN OR PLEDGE \r\n(No.6). \r\n \r\n DISSOLUTION OF PARTNERSHIP, See \r\nPARTNERSHIP (No. 46). \r\n \r\n29. DIVORCE-Instrument of, that is to say any \r\ninstrument by which any person effects the \r\ndissolution of his marriage. \r\n 2\r\n[One \r\n3\r\n[thousand] rupees]. \r\n DOWER- Instrument of, See SETTLEMENT (No. \r\n58). \r\n \r\n \r\n1Substituted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 \r\nOctober 2018, pp. 805-818, s. 2: it came into force on 1 November 2018. \r\n2Substituted for the words “Thirty rupees” by th e Punjab Finance Act 2014 (XVII of 2014), published in the Punjab Gazette \r\n(Extraordinary), dated: 26 June 2014, pp.4169 -4178, s. 2: it came into force on 1 July 2014. The word “Thirty” was earlier \r\nsubstituted for the word “Fifteen” by the Punjab Finance Act 1995 (VI of 1995), published in the Punjab Gazette (Extraordinary), \r\ndated: 27 June 1995, pp. 103-112, s. 2: it came into force on 1 July 1995. \r\n3Substituted for the word “hundred” by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gaze tte \r\n(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 3(e). \r\n Description of Instrument Proper Stamp-duty \r\n DUPLICATE, See COUNTERPART (No. 25). \r\n1\r\n[30. ENTRY AS AN ADVOCATE, OR ATTORNEY \r\nON THE ROLL OF ANY HIGH COURT * * * * * * \r\n* * \r\n * * * * * ** * * * * ** * * * * *] \r\n2\r\n[31. EXCHANGE of immovable property: \r\n(a) in case of immovable property in an \r\nurban area; \r\n(b) in case of immovable property in rural \r\narea; \r\n(c) in case of exchange between urban and \r\nrural property. \r\n \r\n3[Two] percent of the value of \r\neach immovable property \r\n \r\nThree percent of the value of \r\neach immovable property \r\n4[Two] percent of the value of \r\nurban immovable property \r\nand three percent of the \r\nvalue of rural immovable \r\nproperty \r\nNote: In case of registration \r\nof the instrument, an \r\nadditional stamp duty shall \r\nbe charged as under: \r\n(a) five hundred rupees if \r\nthe amount of \r\nconsideration does \r\nnot exceed five \r\nhundred thousand \r\nrupees; and \r\n(b) one thousand rupees \r\nif the amount of \r\n consideration \r\n exceeds five \r\n hundred thousand \r\n rupees.] \r\n \r\n1Omitted by the Punjab Finance Act, 1990 (I of 1990), published in the Punjab Gazette (Extraordinary), dated: 28 June 1990, \r\npp. 1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n2 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301 -1311 s.33. It was earlier substituted by the Punjab Finance Act 2010 (VI of 2010), published in the \r\nPunjab Gazette (Extraordinary), dated: 28 June 2010, pp. 3145 -3150, s. 2: it came into force on 1 July 2010. It was earlier \r\nsubstituted by the Punjab Finance Act 1997 (IX of 1997), published in the Punjab Gazette (Extraordinary), dated 1 July 1997, \r\npp. 1011-1014, s. 2:it came into force on the same day. It was earlier substituted by the Punjab Finance Act, 1986 (IV of 1986), \r\npublished in the Punjab Gazette (Extraordinary), dated: 14 June 1986, pp. 1307 -1309, s. 2. It was earlier substituted by the \r\nPunjab Finance Act, 1 975 (XL of 19 75), published in the Punjab Gazette (Extraordinary), dated: 28 June 19 75, pp. 945 -A to \r\n945D, s. 3: it came into force on 1 July 1975 . \r\n3\r\nSubstituted for the word “One” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazett e (Extraordinary), \r\ndated: 24th June 2022, pp. 6339-6345, s.2. \r\n4\r\nSubstituted for the word “One” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), \r\ndated: 24th June 2022, pp. 6339-6345, s.2. \r\n Description of Instrument Proper Stamp-duty \r\n32. FURTHER CHARGE -Instrument of, that is to \r\nsay, any instrument imposing a further charge \r\non mortgaged 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\n \r\n1\r\n[Two percent of the] \r\nconsideration equal to the \r\namount of the further charge \r\nsecured by such instrument. \r\n (b) when such mortgage is one of the \r\ndescription referred to in claus e (b) of \r\nArticle No. 40 (that is, without possession)– \r\n \r\n (i) if at the time of execution of the \r\ninstrument of further charge possession \r\nof the property is given or agreed to be \r\ngiven under such instrument; \r\n 2\r\n[Two percent of the] \r\nconsideration equal to th e \r\ntotal amount of the charge \r\n(including the original \r\nmortgage and any further \r\ncharge already made) less \r\nthe duty already paid on such \r\noriginal mortgage and further \r\ncharge. \r\n (ii) if possession is not so given 3\r\n[Two percent of] the amount \r\nof the further charge secured \r\nby such instrument. \r\n4\r\n[Note: In case of \r\nregistration of the \r\ninstrument, an additional \r\nstamp duty shall be charged \r\nas under: \r\n(a) Rs.500/-, if the amount \r\nof consideration does \r\nnot exceed \r\nRs.500,000/-; and \r\n \r\n1Substituted for the expression “The same duty as on a Conveyance (No.23) for a” by the Punjab Finance Act, 2004 (XIX of \r\n2004), published in the Punjab Gazette (Extraordinary), dated: 30 June 2004, pp.1989 -1992, s.2; it came into force on 1 July \r\n2004. \r\n2Substituted for the expressi on “The same duty as on a Conveyance (No.23) for a” by the Punjab Finance Act, 2004 (XIX of \r\n2004), published in the Punjab Gazette (Extraordinary), dated: 30 June 2004, pp.1989 -1992, s. 2: it came into force on 1 July \r\n2004. \r\n3Substituted ibid., for the expression “The same duty as on a Bond (No.15) for”. \r\n4Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n Description of Instrument Proper Stamp-duty \r\n \r\n (b) Rs.1000/-, if the \r\namount of \r\nconsideration exceeds \r\nRs.500,000/-.]\r\n \r\n1\r\n[33.\r\n 2\r\n[GIFT – Instrument of, including a \r\nmemorandum of oral gift of an immovable \r\nproperty, not being a SETTLEMENT (Article 58) \r\nor WILL or TRANSFER (Article 62) – when \r\nexecuted in respect of an immovable property: \r\na) in case of immovable property in an urban \r\narea; and \r\n \r\n \r\n \r\n \r\n \r\n \r\n3\r\n[Two] percent of the value of \r\nthe property: provided that if \r\nthe gift deed is executed \r\nbetween spouses, father, \r\nmother, son, daughter, \r\ngrandparent, sibling or from \r\none wife or widow to another \r\nwife or w idow of the same \r\nhusband, the rate of stamp \r\nduty shall be \r\n4\r\n[Two] percent \r\nof the value of the property.\r\n \r\n \r\nb) in any other case\r\n \r\n 5[One] percent of the value of \r\nthe property. \r\nNote: In case of registration \r\nof the instrument, an \r\nadditional stamp duty shall \r\nbe charged as under: \r\n(a) Rs.500/-, if the amount \r\nof consideration does \r\nnot exceed Rs.500,000/ -\r\n; and \r\n (b) Rs.1000/-, if the amount \r\nof consideration exceeds \r\nRs.500,000/-.] \r\n34. INDEMNITY BOND The same duty as on a \r\nSecurity Bond (No. 57) for \r\nthe same amount. \r\n \r\n1Substituted by the Punj ab Finance Act 2010 (VI of 2010), published in the Punjab Gazette (Extraordinary), dated: 28 June \r\n2010, pp. 3145-3150, s. 2: it came into force on 1 July 2010. It was earlier substituted by the Punjab Finance Act 1995 (VI of \r\n1995), published in the Punjab Gazette (Extraordinary), dated: 27 June 1995, pp. 103 -112, s. 2: it came into force on 1 July \r\n1995. It was earlier substituted by the Punjab Finance Act, 1975 (XL of 1975), published in the Punjab Gazette (Extraordinary), \r\ndated: 28 June 1975, pp. 945-A to 945D, s. 3: it came into force on 1 July 1975. \r\n2Substituted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n3Substituted for the word “One” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), \r\ndated: 24th June 2022, pp. 6339-6345, s.2. It was earlier substituted for the word “five” by the Punjab Finance Act 2020 (VIII of \r\n2020), published in the Punjab Gazette (Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 2. \r\n4Substituted for the word “One” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), \r\ndated: 24th June 2022, pp. 6339-6345, s.2. It was earlier substituted for the word “three” by the Punjab Finance Act 2020 (VIII \r\nof 2020), published in the Punjab Gazette (Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 2. \r\n5Substituted for the word \"Three\" by the Stamp (Amendment) Act 2026 (XXIV of 2026 ), published in the Punjab Ga zette \r\n(Extraordinary), dated: 06 May 2026, pp,5839-5840 s.4b (i). \r\n \r\n Description of Instrument Proper Stamp-duty \r\n INSPECTORSHIP-DEED, See COMPOSITION-\r\nDEED (No. 22). INSURANCE- See POLICY OF \r\nINSURANCE (No. 47). \r\n \r\n \r\n \r\n \r\n1\r\n[Note: In case of \r\nregistration of the \r\ninstrument, an additional \r\nstamp duty of Rs.25/ - shall \r\nbe charged.] \r\n35. \r\n2\r\n[LEASE, including an under lease or sub -lease \r\nand any agreement to let or sub-let: \r\n \r\n (1) whereby such lease the rent is fixed and no \r\npremium is paid or delivered: \r\n \r\n (a) Where the lease purports to be for a \r\nterm of less than twenty years: \r\n 3.25 percent of the average \r\nannual rent of the lease. \r\n (b) Where the lease purports to be for a \r\nterm of twenty years or above or in \r\nperpetuity: \r\n \r\n (i) In case of immovable property in an \r\nurban area; \r\n Two percent of the value of \r\nthe immovable property or \r\nrental values whichever is \r\nhigher \r\n (ii) in any other case Three percent of the value of \r\nthe immovable property or \r\nrental value whichever is \r\nhigher. \r\n \r\nNote: An additional stamp \r\nduty shall be charged as \r\nunder: \r\n(a) Rs.500/-, if the \r\namount of \r\nconsideration does \r\nnot exceed \r\nRs.500,000/-; and \r\n(b) Rs.1000/-, if amou nt of \r\nconsideration exceeds \r\nRs.500,000/-. \r\n (c) where the lease is granted for advance \r\nmoney and where no rent is reserved: \r\n \r\n \r\n1Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n2 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n Description of Instrument Proper Stamp-duty \r\n (i) in case of immovable property in \r\nan urban area; and \r\n Two percent of the \r\nconsideration equal to the \r\namount of advance as set \r\nforth in the lease. \r\nNote: In case of registration \r\nof the instrument, an \r\nadditional stamp duty shall \r\nbe charged as under: \r\n(a) Rs.500/-, if the \r\namount of \r\nconsideration does \r\nnot exceed \r\nRs.500,000/-; and \r\n(b) Rs.1000/-, if amount of \r\nconsideration exceeds \r\nRs.500,000/-. \r\n (ii) in any other case Three percent of the \r\nconsideration equal to the \r\namount of advance as set \r\nforth in the lease. \r\nNote: In case of registration \r\nof the instrument, an \r\nadditional \r\nstamp duty shall be charged \r\nas under: \r\n(a) Rs.500/-,if the \r\namount of \r\nconsideration does \r\nnot exceed \r\nRs.500,000/-; and \r\n(b) Rs.1000/-, if the \r\n amount of \r\n consideration \r\n exceeds \r\n Rs.500,000/- \r\n (d) where the lease is granted for a fine or \r\npremium and where no rent is reserved: \r\n \r\n Description of Instrument Proper Stamp-duty \r\n (i) in case of immov able property in an \r\nurban area; and \r\n Two percent of the \r\nconsideration equal to the \r\namount of a fine or premium \r\nas set forth in the lease. \r\n \r\nNote: In case of registration \r\nof the instrument, an \r\nadditional stamp duty shall \r\nbe charged as under: \r\n(a) Rs.500/-, i f the \r\namount of \r\nconsideration does \r\nnot exceed \r\nRs.500,000/-; and \r\n(b) Rs.1000/-, if amount \r\nof consideration \r\nexceeds \r\nRs.500,000/-. \r\n (ii) in any other case Three percent of the \r\nconsideration equal to the \r\namount of advance as set \r\nforth in the lease. \r\nNote: In case of registration \r\nof the instrument, an \r\nadditional stamp duty shall \r\nbe charged as under: \r\n(a) Rs.500/-, if the \r\namount of \r\nconsideration does \r\nnot exceed \r\nRs.500,000/-; and \r\n(b) Rs.1000/-, if \r\n amount of \r\n consideration \r\n exceeds \r\n Rs.500,000/-.\r\n \r\n (2)(a) where the lease is granted for money \r\nadvanced in addition to the rent reserved: \r\n \r\n Description of Instrument Proper Stamp-duty \r\n (i) in case of immovable property in an \r\nurban area; and \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n Two percent of the \r\nconsideration equal to the \r\namount of advance as set \r\nforth in the lease, in addition \r\nto the duty which would have \r\nbeen payable on such lease, \r\nif no advance had been paid \r\nor delivered. \r\nNote: In case of registration \r\nof the instrument, an \r\nadditional stamp duty shall \r\nbe charged as under: \r\n(a) Rs.500/-,if the \r\namount of \r\nconsideration does \r\nnot exceed \r\nRs.500,000/-; and \r\n(b) Rs.1000/-, if \r\n amount of \r\n consideration \r\n exceeds \r\n Rs.500,000/-. \r\n \r\n Description of Instrument Proper Stamp-duty \r\n (ii) in any other case Three percent of the \r\nconsideration equal to the \r\namount of advance as set \r\nforth in the leas e, in addition \r\nto the duty which would have \r\nbeen payable on such lease, \r\nif no advance had been paid \r\nor delivered. \r\n \r\nNote: In case of registration \r\nof the instrument, an \r\nadditional stamp duty shall \r\nbe charged as under: \r\n(a) Rs.500/-, if the \r\namount of. \r\nConsideration does \r\nnot exceeds \r\nRs.500,000 /-; and \r\n(b) Rs.1000/-, if amount \r\nof consideration \r\nexceeds \r\nRs.500,000/- \r\n \r\n (b) where the lease is granted for a fine or \r\npremium in addition to the rent reserved \r\n \r\n Description of Instrument Proper Stamp-duty \r\n (i) in case of immovable property in an urban \r\narea; and \r\n Two percent of the \r\nconsideration equal to the \r\namount of advance as set \r\nforth in the lease, in addition \r\nto the duty which would have \r\nbeen payable on such lease, \r\nif no advance had been paid \r\nor delivered. \r\nNote. In case of registration \r\nof the instrument, an \r\nadditional stamp duty shall \r\nbe charged as under: \r\n(a) Rs.500/- if the \r\namount of \r\nconsideration does \r\nnot exceed \r\nRs.500,000/-; and \r\n(b) Rs.1000/- if amount \r\nof consideration \r\nexceeds \r\nRs.500,000/- \r\n (ii) in any other case Three percent of the \r\nconsideration equal t o the \r\namount of advance as set \r\nforth in the lease, in addition \r\nto the duty which would have \r\nbeen payable on such lease, \r\nif no advance had been paid \r\nor delivered. \r\nNote: in case of registration \r\nof the instrument, an \r\nadditional stamp duty shall \r\nbe charged as under: \r\n(a) Rs.500/- if the \r\namount of \r\nconsideration does \r\nnot exceed \r\nRs.500,000/-; and \r\n(b) Rs.1000/- if amount \r\nof consideration \r\nexceeds \r\nRs.500,000/-”.] \r\n Description of Instrument Proper Stamp-duty \r\n36. \r\n1\r\n[LETTER OF ALLOTMENT OF SHARES in \r\nany company or proposed company or in \r\nrespect of any loan to be raised by any \r\ncompany or proposed company. \r\n \r\nFifty rupees] \r\n See also CERTIFICATE OR OTHER \r\nDOCUMENT (No. 19). \r\n \r\n2\r\n[37. LETTER OF CREDIT* * * * * * * * * * * ] \r\n38. LETTER OF LICENCE , that is to say, any \r\nagreement between a debtor and his creditors, \r\nthat the letter shall, for a specified time, \r\nsuspend their claims and allow the debtor to \r\ncarry on business at his own discretion. \r\n 3\r\n[One hundred] rupees. \r\n4\r\n[39. MEMORANDUM OF ASSOCIATION OR A \r\nCOMPANY * * * * * \r\n * * * * * * * * * ] \r\n \r\n40.\r\n \r\nMORTGAGE-DEED not being an AGREEMENT \r\nRELATING TO DEPOSIT OF TITLE -DEEDS, \r\nPAWN OR PLEDGE (No. 6) , BOTTOMERY \r\nBOND (No. 16), MORTGAGE OF A CROP (No. \r\n41), RESPONDENTIA BOND (No. 56) , OR \r\nSECURITY BOND (No. 57)– \r\n \r\n (a) when possession of the property or any part \r\nof the property comprised in such deed is \r\ngiven by the mortgagor or agreed to be \r\ngiven; \r\n \r\n5\r\n[ \r\n6\r\n[Three percent] of the] \r\nconsideration equal to the \r\namount secured by such \r\ndeed. \r\n 7\r\n[Note: In case of \r\nregistration of the \r\ninstrument, an additional \r\nstamp duty shall be charge d \r\nas under: \r\n \r\n1Substituted by the Punjab Finance Act 2018 (XXX of 2018), published in the Pu njab Gazette (Extraordinary), dated: 29 \r\nOctober 2018, pp. 805-818, s. 2: it came into force on 1 November 2018. \r\n2Deleted by the Punjab Finance Ordinance, 2000 (III of 2000), published in the Punjab Gazette (Extraordinary), dated: 30 June \r\n2000, pp. 587 -595, s. 2: it came into force on 1 July 2000 : the said Ordinance was saved under Article 270AA of the \r\nConstitution of the Islamic Republic of Pakistan, as substituted by the Constitution (Eighteenth Amendment) Act, 2010 (X of \r\n2010), published in the Gazette of Pakistan (Extraordinary), dated: 20 April 2010, pp. 267-316, s. 96. \r\n3 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. It was earlier s ubstituted for the word “Thirty” by the Punjab Finance Act 1995 (VI of 1995), \r\npublished in the Punjab Gazette (Extraordinary), dated: 27 June 1995, pp. 103-112, s. 2: it came into force on 1 July 1995. The \r\nword “Thirty” was earlier substituted for the word “Twenty -five” by the Punjab Finance Act, 1990 (I of 1990), published in the \r\nPunjab Gazette (Extraordinary), dated: 28 June 1990, pp. 1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n4Deleted by the Punjab Finance Act, 2004 (XIX of 2004), published in the Punjab Gazette (Extraordinary), dated: 30 June 2004, \r\npp. 1989-1992, s. 2: it came into force on 1 July 2004. \r\n5Substituted ibid., for the expression “The same duty as on a Conveyance (No.23) for a”. \r\n6Substituted for the words “Two percent” by the Punjab Finance Act 2014 (XVII of 2014), published in the Punjab Gazette \r\n(Extraordinary), dated: 26 June 2014, pp.4169-4178, s. 2: it came into force on 1 July 2014. \r\n7Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), d ated: 16 June 2017, \r\npp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n Description of Instrument Proper Stamp-duty \r\n (a) Rs. 500/ -, if the amount \r\nof consideration does not \r\nexceed Rs.500,000/ -; \r\nand \r\n(b) Rs.1000/-, if the amount \r\nof consideration exceeds \r\nRs.500,000/-]\r\n \r\n (b) when possession is not given or agreed to \r\nbe given as aforesaid; \r\n 1\r\n[ \r\n2\r\n[Three percent] of] the \r\namount secured by such \r\ndeed. \r\n Explanation.– A mortgagor who gives to the \r\nmortgagee a power of attorney to collect rents \r\nor a lease of the property mortgaged or part \r\nthereof, is deemed to give possession within the \r\nmeaning of this Article. \r\n \r\n 3\r\n[Note: In case of \r\nregistration of the \r\ninstrument, an additional \r\nstamp duty shall be charged \r\nas under: \r\n(a) Rs. 500/-, if the amount \r\nof consideration does \r\nnot exceed \r\nRs.500,000/-; and \r\n(b) Rs.1000/-, if the amount \r\nof consideration \r\nexceeds Rs.500,000/-]\r\n \r\n (c) when a collateral or auxiliary or additional or \r\nsubstituted security, or by \r\n \r\n way of further assurance for the above \r\nmentioned purposes where the principal or \r\nprimary security is duly stamped– \r\n \r\n \r\n1Substituted for the expression “The same duty as on a Bond (No.15) for” by the Punjab Finance Act, 2004 (XIX of 2004), \r\npublished in the Punjab Gazette (Extraordinary), dated: 30 June 2004, pp. 1989-1992, s. 2: it came into force on 1 July 2004. \r\n2Substituted for the words “Two percent” by the Punjab Finance Act 2014 (XVII of 2014), published in the Punjab Gazette \r\n(Extraordinary), dated: 26 June 2014, pp.4169-4178, s. 2: it came into force on 1 July 2014. \r\n3Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n Description of Instrument Proper Stamp-duty \r\n for every sum secured not exceeding Rs. \r\n1,000; \r\n Ten rupees. \r\n and for every Rs. 1,000 or part thereof \r\nsecured in excess of Rs. 1,000. \r\n Ten rupees. \r\n \r\n1\r\n[Note: In case of \r\nregistration of the \r\ninstrument, an additional \r\nstamp duty shall be charged \r\nas under: \r\n(a) Rs. 500/-, if the amount \r\nof consideration does \r\nnot exceed \r\nRs.500,000/-; and \r\n(b) Rs.1000/-, if the amount \r\nof consideration \r\nexceeds Rs.500,000/-] \r\n \r\n2\r\n[(d)(i) mortgage with banking companies, \r\nthat is to say, simple or legal mortgage \r\nfor banking companies or other financial \r\ninstitutions, when the entire finance is \r\nnot based on interest; and \r\n \r\n3\r\n[(i) 0.45% of the loan \r\namount subject to a \r\nmaximum of \r\n4\r\n[five hundred \r\nthousand] rupees; and \r\n (ii) in any other case. (ii) 0.45% of the loan \r\namount.] ] \r\n EXEMPTIONS \r\n (1) Instruments, executed by persons taking \r\nadvances under th e Land Improvement \r\nLoans Act, 1883\r\n5\r\n, or the \r\n6\r\nWest Pakistan \r\nAgriculturists Loans \r\n \r\n Act, 1958\r\n7\r\n, or by their sureties as security \r\nfor the repayment of such advances. \r\n \r\n (2) Letter of hypothecation accompanying a \r\nBill of Exchange. \r\n \r\n \r\n1Inserted by the Punjab Finance Act 2017 (XII of 20 17), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n2Inserted by the Punjab Finance Act, 2006 (V of 2006), published in the Punjab Gazette (Extraordinary), dated: 30 June 2006, pp. \r\n5027-5029, s. 3: it came into force on 1 July 2006. \r\n3Substituted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June \r\n2017, pp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n4Substituted for the words “one hundred thousand” by the Punjab Finance Act 2019 (XV of 2019), published in the Punjab \r\nGazette (Extraordinary), dated: 28 June 2019, pp. 4105-4114, s. 2: it came into force on 1 July 2019. \r\n5XIX of 1883. \r\n6Now „Punjab‟. See the Punjab Laws (Adaptation) Order, 1974 (P.O. No.1 of 1974), published in the Punjab Gazette \r\n(Extraordinary), dated: 20 November 1974, pp.1425-A to 1425-PP, Article 2 and the Schedule; it came into force on 14 August \r\n1973. \r\n7West Pakistan Act XVII of 1958. \r\n Description of Instrument Proper Stamp-duty \r\n41. 1[MORTGAGE O F A CROP, including any \r\ninstrument evidencing an agreement to secure \r\nthe repayment of a loan made upon any \r\nmortgage of a crop, whether the crop is or is not \r\nin existence at the time of mortgage- \r\n \r\n (a) When the loan is repayable, not more than \r\n three months from the date of the \r\ninstrument. \r\n 0.5 percent of the loan \r\namount subject to a \r\nminimum of one hundred \r\nrupees. \r\n (b) When the loan is repayable more than \r\nthree months, but not more than eighteen \r\nmonths from the date of the instrument. \r\n 2 percent of the loan amount \r\nsubject to a minimum of one \r\nhundred rupees.] ] \r\n42. \r\n2\r\n[NOTARIAL ACT , that is to say, any \r\ninstrument, endorsement, note, attestation, \r\ncertificate or entry not being a PROTEST \r\n(No. 50) made or signed by a Notary Public \r\nin the execution of the duties of his office, or \r\nby any other person lawfully acting as a \r\nNotary Public. \r\n Fifty rupees.] \r\n See also PROTEST OF BILL OR NOTE \r\n(No.50). \r\n \r\n43. NOTE OR MEMORANDUM SENT BY a broker or \r\nagent to his principal intimating the purchase or \r\nsale on account of such principal– \r\n \r\n (a) of any goods exceeding in value twenty \r\nrupees; \r\n 3\r\n[ \r\n4\r\n[Five] rupees]. \r\n (b) of any stock or marketable security \r\nexceeding in value twenty rupees, not \r\nbeing a Government security; \r\n 5\r\n[ \r\n6\r\n[Five] rupees] for every \r\nRs.5,000 or part thereof of \r\nthe value of the stock or \r\nsecurity.\r\n \r\n (c) of a Government security. 7\r\n[One rupee] for every \r\n10,000 rupees or part \r\nthereof of the value of the \r\nsecurity subject to a \r\nmaximum of \r\n1\r\n[Fifty] rupees. \r\n \r\n1 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n2Substituted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 \r\nOctober 2018, pp. 805-818, s. 2: it came into force on 1 November 2018. \r\n3Substituted for the words “Fifty paisas” by the Punjab Finance Act, 1990 (I of 1990), published in the Punjab Gazette \r\n(Extraordinary), dated: 28 June 1990, pp. 1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n4Substituted for the word “Two” by the Punjab Finance Act 1995 (VI of 1995), published in the Punjab Gazette (Extraordinary), \r\ndated: 27 June 1995, pp. 103-112, s. 2: it came into force on 1 July 1995. \r\n5Substituted for the words “Twenty -five paisa” by the Punjab Finance Act, 1990 (I of 1990), published in the Punjab Gazette \r\n(Extraordinary), dated: 28 June 1990, pp. 1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n6Substituted for the word “Two” by the Punjab Finance Act 1995 (VI of 1995), published in the Punjab Gazette (Extraordinary), \r\ndated: 27 June 1995, pp. 103-112, s. 2: it came into force on 1 July 1995. \r\n7Substituted for the words “Twenty -five paisa” by the Punjab Finance Act, 1990 (I of 1990), published in the Punjab Gazette \r\n(Extraordinary), dated: 28 June 1990, pp. 1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n Description of Instrument Proper Stamp-duty \r\n44. NOTE OF PROTEST BY THE MASTER OF \r\nA SHIP. \r\n 2\r\n[One hundred] rupees. \r\n See also PROTEST BY MASTER OF A \r\nSHIP (No. 51) \r\nORDER FOR THE PAYMENT OF MONEY. \r\nSee BILL OF EXCHANGE (No. 13). \r\n \r\n45. PARTITION-Instrument of [as defined by \r\nsection 2 (15)]. \r\n 3\r\n[\r\n4\r\n[One percent] of] the \r\namount of the value of the \r\nseparated share or shares of \r\nthe property. \r\nExplanation.– The largest \r\nshare remaining after the \r\nproperty is partitioned (or if \r\nthere are two or more shares \r\nof equal value and not \r\nsmaller than any of the other \r\nshares, than one of such \r\nequal shares) shall be \r\ndeemed to be that from \r\nwhich other shares are \r\nseparated: \r\n Provided always that– \r\n(a) when an instrument of \r\npartition containing an \r\nagreement to divide \r\nproperty in severalty is \r\nexecuted and a \r\npartition is effected in \r\npursuance of such \r\nagreement, the duty \r\nchargeable upon the \r\ninstrument affecting \r\nsuch partition shall be \r\nreduced by the amount \r\nof duty paid in respect \r\nof the first instrument \r\nbut shall not be less \r\nthan \r\n5\r\n[one hundred \r\nrupees];\r\n \r\n \r\n1Substituted for the word “forty” by the Punjab Finance Act 1995 (VI of 1995), published in the Punjab Gazette (Extraordinary), \r\ndated: 27 June 1995, pp. 103-112, s. 2: it came into force on 1 July 1995. \r\n2 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n3Substituted for the words “Th ree rupees for every one hundred rupees or part thereof for” by the Punjab Finance Act, 2004 \r\n(XIX of 2004), published in the Punjab Gazette (Extraordinary), dated: 30 June 2004, pp.1989-1992, s.2; it came into force on 1 \r\nJuly 2004. The words “Three rupees for every one hundred rupees or part thereof” were earlier substituted for the words “The \r\nsame duty as on a Bond (No. 15)” by the Punjab Finance Act 1995 (VI of 1995), published in the Punjab Gazette \r\n(Extraordinary), dated: 27 June 1995, pp. 103-112, s. 2: it came into force on 1 July 1995. \r\n4\r\nSubstituted for the word “ Two percent ” by the Punjab Finance Act 2020 (VIII of 2020) , published in the Punjab Gazette \r\n(Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 2. \r\n5Substituted for the words “four rupees” b y the Punjab Finance Act, 2004 (XIX of 2004), published in the Punjab Gazette \r\n(Extraordinary), dated: 30 June 2004, pp. 1989-1992, s. 2: it came into force on 1 July 2004. \r\n Description of Instrument Proper Stamp-duty \r\n (b) where land is held on \r\nRevenue Settlement for \r\na period not exceeding \r\nthirty years and paying \r\nthe full assessment, the \r\nvalue for purpose of \r\nduty shall be calculated \r\nat not more than five \r\ntimes the annual \r\nrevenue; \r\n (c) where a final order for \r\neffecting a partition \r\npassed by any \r\nRevenue authority or \r\nany Civil Court, or an \r\naward by an arbitr ator \r\ndirecting a partition, is \r\nstamped with the stamp \r\nrequired for an \r\ninstrument of partition, \r\nand an \r\n instrument of partition in \r\npursuance of such order \r\nor award is \r\nsubsequently executed, \r\nthe duty on such \r\ninstrument shall not \r\nexceed \r\n1\r\n[one hund red \r\nrupees]. \r\n \r\n1Substituted for the words “four rupees” by the Punjab Finance Act, 2004 (XIX of 200 4), published in the Punjab Gazette \r\n(Extraordinary), dated: 30 June 2004, pp. 1989-1992, s. 2: it came into force on 1 July 2004. \r\n Description of Instrument Proper Stamp-duty \r\n \r\n1\r\n[(d) when instrument of \r\npartition is executed in \r\nrespect of agricultural \r\nland, the Stamp Duty \r\nshall be charged as one \r\nrupee for every rupees \r\none hundred or part \r\nthereof of the value of \r\nsuch land.] \r\n2\r\n[Note: In case of \r\nregistration of the \r\ninstrument, an additional \r\nstamp duty shall be charged \r\nas under: \r\n(a) Rs. 500/-, if the amount \r\nof consideration does \r\nnot exceed Rs. \r\n500,000/-; and \r\n(b) Rs.1000/-, if the \r\namount of \r\nconsideration exceeds \r\nRs. 500,000/-.] \r\n3\r\n[Exception.– \r\nNotwithstanding anything \r\ncontained herein, a fixed \r\n stamp duty of five hundred \r\nrupees shall be charged in \r\nrespect of an instrument of \r\npartition relating to an urban \r\nor rural property including \r\nagricultural land, which is \r\npartly or wholly based on \r\nopening of inheritance.] \r\n46. PARTNERSHIP– \r\nA-INSTRUMENT OF– \r\n \r\n (a) where the capital of the partnership does not \r\nexceed Rs. \r\n4\r\n[10,000]; \r\n 5\r\n[Two hundred rupees]. \r\n (b) in any other case 6\r\n[One thousand rupees]. \r\n \r\n1Added by the Punjab Finance Act, 19 75 (XL of 1975), published in the Punjab Gazette (Extraordinary), dated: 28 June 19 75, \r\npp. 945-A to 945D, s. 3: it came into force on 1 July 1975 . \r\n2Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n3Inserted by the Punjab Finance Act 2012 (XLI of 2012), published in the Punjab Gazette (Extraordinary), dated: 25 June 2012, \r\npp. 41719 -41724: it came into force on 1 July 2012. \r\n4Substituted for the figure “500” by the Punjab Finance Act, 1990 (I of 1990), published in t he Punjab Gazette (Extraordinary), \r\ndated: 28 June 1990, pp. 1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n5Substituted for the words “One hundred rupees” by the Punjab Finance Act 2014 (XVII of 2014), published in the Punjab \r\nGazette (Extraordinary), dated: 26 June 2014, pp.4169-4178, s. 2: it came into force on 1 July 2014. The words “One hundred” \r\nwas earlier substituted for the words “Fifty” by the Punjab Finance Act 1995 (VI of 1995), published in the Punjab Gazette \r\n(Extraordinary), dated: 27 June 1995, pp. 103 -112, s. 2: it came into force on 1 July 1995. The word “Fifty” was earlier \r\nsubstituted for the word “Ten” by the Punjab Finance Act, 1990 (I of 1990), published in the Punjab Gazette (Extraordinary), \r\ndated: 28 June 1990, pp. 1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n6Ibid., for the words “Five hundred rupees”. The words “Five hundred” were earlier substituted for the words “Two hundred and \r\nfifty” by the Punjab Finance Act 1995 (VI of 1995), published in the Punjab Gazett e (Extraordinary), dated: 27 June 1995, pp. \r\n Description of Instrument Proper Stamp-duty \r\n B-DISSOLUTION OF– 1\r\n[Half of the Stamp duty \r\npayable on original]. \r\n PAWN OR PLEDGE – See AGREEMENT \r\nRELATING TO DEPOSIT OF TITLE -DEEDS, \r\nPAWN OR PLEDGE (No. 6) \r\n \r\n \r\n \r\n \r\n2\r\n[Note: In case of \r\nregistration of the \r\ninstrument, an additional \r\n \r\n \r\n stamp duty of Rs.25/ - shall \r\nbe charged.] \r\n47. \r\n3\r\n[POLICY OF INSURANCE– \r\nA-See INSURANCE (see section 7)– \r\n \r\n For each voyage– if drawn \r\nsingly. \r\nif drawn in \r\nduplicate, \r\nfor each \r\npart. \r\n \r\n (i) where the premium or consideration does \r\nnot exceed the rate of 1/8 percent of the \r\namount insured by the policy; \r\n Ten rupees Ten rupees \r\n \r\n for every full sum of Rs. 5,000 and also \r\nany fractional parts thereof insured by \r\nthe policy–; \r\n \r\n (ii) in any other case, in respect of every full \r\nsum of Rs. 2,000 and also any fractional \r\npart thereof insured by the policy. \r\n Ten rupees Ten rupees \r\n \r\n (2) For time– \r\n in respec t of every full sum of Rs.2,000 or \r\npart thereof insured by the policy– \r\n \r\n (i) where the insurance shall be made for \r\nany time not exceeding six months; \r\n Ten \r\nrupees \r\nTen \r\nrupees \r\n \r\n \r\n \r\n (ii) where the insurance shall be made for \r\nany time exceeding six months a nd not \r\nexceeding twelve months. \r\n Twenty \r\nrupees \r\nTen rupees \r\n \r\n B-FIRE-INSURANCE AND OTHER CLASSES \r\nOF INSURANCE, NOT ELSEWHERE \r\nINCLUDED IN THIS ARTICLE, COVERING \r\nGOODS, MERCHANDISE, PERSONAL \r\nEFFECTS, CROPS, AND OTHER PROPERTY \r\nAGAINST LOSS OR DAMAGE– \r\n \r\n (1) in respect of an original policy– \r\n \r\n103-112, s. 2: it came into force on 1 July 1995. The words “Two hundred and fifty” were earlier substituted for the word “Fifty” \r\nby the Punjab Finance Act, 1990 (I of 1990), published in the Punjab Gazette (Extraordinary), dated: 28 June 1990, pp. 1165-A \r\nto 1165-G, s. 2: it came into force on 1 July 1990. \r\n1Substituted for the words “Twenty -five rupees” by the Punjab Finance Act, 1990 (I of 1990), published in the Punjab Gazette \r\n(Extraordinary), dated: 28 June 1990, pp. 1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n2Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n3Substituted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 \r\nOctober 2018, pp. 805-818, s. 2: it came into force on 1 November 2018. \r\n Description of Instrument Proper Stamp-duty \r\n (i) when the sum insured does not exceed \r\nRs.5,000; \r\n Fifty rupees \r\n (ii) in any other case and One hundred rupees \r\n (2) in respect of each receipt for any payment of \r\na premium on any renewal of an original \r\npolicy. \r\n One half of the duty payable \r\nin respect of the original \r\npolicy in addition to the \r\namount, if any, chargeable \r\nunder No. 53. \r\n C-ACCIDENT AND SICKNESS-INSURANCE– \r\n (a) Against railway accident, valid for a single \r\njourney only. \r\n Fifty rupees \r\n Exemption \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 \r\ncase of any single accident or sickness \r\nwhere such amount does not exceed \r\nRs.2,000 and \r\n Ten rupees; provided that, in \r\ncase of a policy of insurance \r\nagainst death by accident \r\nwhen the annual premium \r\npayable does not exceed \r\nRs. 10 per Rs. 100,000 the \r\nduty on such instrument \r\nshall be ten \r\n also where such amount exceeds Rs.2,000 \r\nfor every Rs.2,000 or part thereof. \r\n rupees for every Rs. 1,000 \r\nor part thereof of the \r\nmaximum amount which \r\nmay become payable under \r\nit. \r\n D-INSURANCE BY WAY OF INDEMNITY – \r\nAgainst liability to pay damages on account of \r\naccidents to workmen employed by or under the \r\ninsurer or against liability to pay compensation \r\nunder the Workmen‟s Compensation Act, \r\n1923, for every Rs.100 or part thereof payable \r\nas premium. \r\n Three rupees \r\n E-LIFE INSURANCE OR OTHER INSURANCE \r\nNOT SPECIFICALLY PROVIDED FOR, except \r\nsuch a RE-INSURANCE as is described in \r\nDivision of this article– \r\n \r\n \r\nIf drawn \r\nsingly \r\nIf drawn in \r\nduplicate for \r\neach part \r\n (i) for every sum insured not exceeding \r\nRs.250; \r\n Ten rupees Ten rupees \r\n \r\n (ii) for every sum insured exceeding Rs.250 \r\nbut not exceeding Rs.500; \r\n Ten rupees Ten rupees \r\n \r\n (iii) for every sum insured exceeding Rs.500 \r\nbut not exceeding Rs.1,000 and also for \r\nevery Rs.1,000 or part thereof in excess \r\nof Rs.1,000. \r\n Ten rupees Ten rupees \r\n \r\n Exemption \r\n Policies of life insurance granted by the \r\nDirector-General of Post Offices in accordance \r\nwith rules for Postal Life Insurance issued under \r\nthe authority of the Federal Government. \r\n \r\n Description of Instrument Proper Stamp-duty \r\n F-RE-INSURANCE BY AN INSURANCE \r\nCOMPANY WHICH HAS GRANTED A POLICY \r\nOF THE NATURE SPECIFIED IN DIVISION A \r\nOR DIVISION B OF THIS ARTICLE WITH \r\nANOTHER COMPANY BY WAY OF \r\nINDEMNITY OR GUARANTEE AGAINST THE \r\nPAYMENT ON THE ORIGINAL INSURANCE \r\nOF A CERTAIN PART OF THE SUM INSURED \r\nTHEREBY. \r\n One half of the duty \r\npayable in respect of the \r\noriginal insurance but not \r\nless than ten rupees o r \r\nmore than one hundred \r\nrupees.] \r\n General Exemption \r\n Letter of cover or engagement to issue a policy \r\nof insurance: \r\n \r\n Provided that, unless such letter or engagement \r\nbears the stamp prescribed by this Act for such \r\npolicy nothing shall be claimable the reunder, \r\nnor shall it be available for any purpose, except \r\nto compel the delivery of the policy therein \r\nmentioned. \r\n \r\n48. POWER-OF-ATTORNEY as defined by section \r\n2 (21), not being a proxy (No. 52)– \r\n \r\n \r\n1\r\n[(a) when executed for authorizing not more \r\nthan ten persons; \r\n 2\r\n[\r\n3\r\n[Two thousand]] rupees. \r\n4\r\n[Note: In case of \r\nregistration of the \r\ninstrument, an additional \r\n \r\n1Sub Articles (a) to (f) were substituted by the Punjab Finance Act 1995 ( VI of 1995), published in the Punjab Gazette \r\n(Extraordinary), dated: 27 June 1995, pp. 103-112, s. 2: it came into force on 1 July 1995. \r\n2Substituted for the words “One hundred” by the Punjab Finance Act 1998 (VII of 1998), published in the Punjab Gazette \r\n(Extraordinary), dated: 30 June 1998, pp.1577-1580, s. 2: it came into force on 1 July 1998. \r\n3Substituted for the words “Five hundred” by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette \r\n(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 3(f)(i). \r\n4Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n Description of Instrument Proper Stamp-duty \r\n \r\n \r\n(b) when given for consideration and \r\nauthorizing the attorney to sell any \r\nimmovable property \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n1\r\n[(bb) when given without consideration for \r\nauthorising the attorney to sell any \r\nimmovable property. \r\n stamp duty of Rs.25/ - shall \r\nbe charged.] \r\n \r\n2\r\n[Three percent of the \r\namount calculated according \r\nto the value notified by the \r\nDistrict Collector]. \r\n3\r\n[Note: In case of \r\nregistration of the \r\ninstrument, an additional \r\nstamp duty shall be charged \r\nas under: \r\n(a) Rs. 500/ -, if the \r\namount of \r\nconsideration does not \r\nexceed Rs. 500,000/ -; \r\nand \r\n(b) Rs.1000/-, if the \r\namount of \r\nconsideration exceeds \r\nRs. 500,000/-.] \r\n4\r\n[(a) \r\n5\r\n[Three thousand] \r\nrupees in case the \r\nPower of A ttorney is \r\nexecuted between \r\nspouses or between \r\n \r\n1Added by the Punjab Finance Act 1998 (VII of 1998) , published in the Punjab Gazette (Extraordinary), dated: 30 June 1998, \r\npp.1577-1580, s. 2: it came into force on 1 July 1998. \r\n2Substituted for the words “Three percent of the amount of the consideration” by the Punjab Finance Act 2016 (XXXV of 2016), \r\npublished in the Punjab Gazette (Extraordinary), dated: 29 June 2016, pp. 6083 -6092, s. 2: it came into force on 1 July 2016. \r\nThe words “Three percent” were earlier substituted for the words “Two percent” by the Punjab Finance Act 2014 (XVII of 2014), \r\npublished in the Punjab Gazette (Extraordinary), dated: 26 June 2014, pp.4169 -4178, s. 2: it came into force on 1 July 2014. \r\nThe words “Two percent of” were earlier substituted for the words “The same duty as is leviable on a Conveyance (No.23) for” \r\nby the Punjab Finance Act, 2004 (XIX of 2004), published in the Punjab Gazette (Extraordinary), dated: 30 June 2004, pp.1989-\r\n1992, s.2; it came into force on 1 July 2004. \r\n3Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordi nary), dated: 16 June 2017, \r\npp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n4Substituted for the words “Twelve hundred rupees” by the Punjab Finance Act 2016 (XXXV of 2016), published in the Punjab \r\nGazette (Extraordinary), dated: 29 June 2016, pp. 6083-6092, s.2: it came into force on 1 July 2016. The words “Twelve \r\nhundred rupees” were earlier substituted for the words “One thousand rupees” by the Punjab Finance Act 2014 (XVII of 2014), \r\npublished in the Punjab Gazette (Extraordinary), dated: 26 June 2014, pp.4169-4178, s. 2: it came into force on 1 July 2014. \r\n5Substituted for the words “Twelve hundred” by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette \r\n(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 3(f)(ii). \r\n Description of Instrument Proper Stamp-duty \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n(c) in any other case \r\n \r\nExplanation 1. – For the purposes of this \r\nArticle more persons than one when \r\nbelonging to the same firm shall be deemed to \r\nbe one person. \r\nExplanation 2. – The term “ Registration” \r\nincludes every operation incidental to \r\nregistration under the Registration Act, 1908\r\n1\r\n. \r\n one wife or widow and \r\nanother wife or widow \r\nof the same husband, or \r\nbetween father, mother, \r\nson, daughter, \r\ngrandparents, \r\ngrandchildren or \r\nsiblings; and \r\n(b) Two percent of the \r\nvalue calculated \r\naccording to the value \r\nnotified by the District \r\nCollector in all other \r\ncases.] \r\n2\r\n[Note: In case of \r\nregistration of the \r\ninstrument, an additional \r\nstamp duty of Rs.25/ - shall \r\nbe charged.] \r\n3[One hundred] rupees \r\nfor each person authorized]\r\n \r\n49. \r\n4\r\n[PROMISSORY NOTE as defined by section \r\n2(22)– \r\n \r\n (a) when payable on demand – \r\n (i) when the amount or value does not \r\nexceed Rs. 2,50,000/- \r\n Two hundred rupees \r\n (ii) when the amount or value exceeds Rs. \r\n2,50,000/- but does not e xceed Rs. \r\n5,00,000/- \r\n Three hundred rupees \r\n (iii) in any other case Five hundred rupees \r\n (b) when payable otherwise than on demand, \r\nincluding a commercial paper. \r\n One-fiftieth of one percent, \r\nthat is to say, 0.02% per \r\nannum of the amount \r\npayable subject to a \r\nmaximum of one hundred \r\nthousand rupees.] \r\n \r\n1XVI of 1908. \r\n2Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n3 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021) , published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n4Substituted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 \r\nOctober 2018, pp. 805-818, s. 2: it came into force on 1 November 2018. \r\n Description of Instrument Proper Stamp-duty \r\n50. \r\n1\r\n[PROTEST OF BILL OR NOTE , that is to say, \r\nany declaration in writing made by a Notary \r\nPublic, or other person lawfully acting as such, \r\nattesting the dishonour of a Bill of Exchange for \r\npromissory note. \r\n One hundred rupees.] \r\n51. PROTEST BY THE MASTER OF A SHIP, that is \r\nto say, 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 \r\naverages, and every declaration in writing \r\nmade by him against the charterers or the \r\nconsignees or not loading or un -loading the \r\nship, such declaration is attested or \r\n 2\r\n[One Hundred] rupees. \r\n certified by a Notary Public or other person \r\nlawfully acting as such. \r\nSee also NOTE OF PROTEST BY THE \r\nMASTER OF A SHIP (No. 44). \r\n \r\n52. \r\n3\r\n[PROXY empowering any person to vote at any \r\none election of the members of a district or local \r\nboard or of a body of municipal commissioners, \r\nor at any one meeting of (a) members of an \r\nincorporated company or other body corporate \r\nwhose stock or funds is or are divided into \r\nshares and transferable; (b) a local authority; or \r\n(c) proprietors, members or contributors to the \r\nfunds of any institution. \r\n Fifty rupees.] \r\n53. \r\n4\r\n[RECEIPTS as defined by section 2 (23) for any \r\nmoney or other property the amount or value of \r\nwhich exceeds twenty rupees– \r\n \r\n (a) where such amount does not exceed ten \r\nthousand rupees \r\n Ten rupees \r\n (b) where such amount exceeds ten thousand \r\nrupees but does not exceed twenty \r\nthousand rupees \r\n Twenty rupees \r\n (c) where such amount exceeds twenty \r\nthousand rupees \r\n Fifty rupees] \r\n Exemptions \r\n Receipts– \r\n \r\n1Substituted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 \r\nOctober 2018, pp. 805-818, s. 2: it came into force on 1 November 2018. \r\n2 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. It was earlier s ubstituted for the word “Five” by the Punjab Finance Act 1995 (VI of 1995), \r\npublished in the Punjab Gazette (Extraordinary), dated: 27 June 1995, pp. 103-112, s. 2: it came into force on 1 July 1995. The \r\nword “Five” was earlier substituted for the word “Four” by the Punjab Finance Act, 1990 (I of 1990), published in the Punjab \r\nGazette (Extraordinary), dated: 28 June 1990, pp. 1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n3Substituted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 \r\nOctober 2018, pp. 805-818, s. 2: it came into force on 1 November 2018. \r\n4Ibid. \r\n Description of Instrument Proper Stamp-duty \r\n (a) endorsed on or contained in any instrument \r\nduly stamped or any instrument exempted \r\nunder the proviso to section 3 (instruments \r\nexecuted on behalf of the G overnment) or \r\nany cheque or bill of exchange, payable on \r\ndemand acknowledging the receipt of the \r\nconsideration money therein expressed, or \r\nthe receipt of any principal -money, interest \r\nor annuity, or other periodical payment \r\nthereby secured; \r\n \r\n (b) for any payment of money without \r\nconsideration; \r\n \r\n (c) for any payment of rent by a cultivator on \r\naccount of land assessed to Government \r\nrevenue; \r\n \r\n (d) for pay or allowances by non -\r\ncommissioned or petty officers, soldiers, \r\nsailors or airmen of the armed forces of \r\nPakistan/Pakistan‟s military, naval or air \r\nforces, when serving in such capacity, or \r\nby mounted police-constables; \r\n \r\n (e) given by holders of family -certificates in \r\ncases where the person from whose pay or \r\nallowances the sum comprised in the \r\nreceipt h as been assigned as a non -\r\ncommissioned or petty officer, soldier, \r\nsailor or airman, or any of the said forces \r\nand serving in such capacity; \r\n \r\n (f) for pensions or allowances by persons \r\nreceiving such pensions or allowances in \r\nrespect of their services as such, non -\r\ncommissioned or petty officers, soldiers, \r\nsailors or airmen, and not serving the State \r\nin any other capacity; \r\n \r\n (g) given by a headman or lambardar for land -\r\nrevenue or taxes collected by him; \r\n \r\n (h) given for money or securities for money \r\ndeposited in the hands of any banker to be \r\naccounted for: \r\n \r\n Provided that the same is not expressed to \r\nbe received of, or by the hands of, any \r\nother than the person to whom the same is \r\nto be accounted for: \r\n \r\n Provided also that this exemption shall not \r\nextend to receipt or acknowledgment for \r\nany sum paid or deposited for, or upon a \r\nletter of allotment of a share, or in respect \r\nof a call upon any scrip or share of, or in, \r\nany incorporated company or other body \r\ncorporate or such proposed or intended \r\ncompany or body or in respect of a \r\ndebenture being a marketable security. \r\n \r\n Description of Instrument Proper Stamp-duty \r\n54. RE-CONVEYANCE OF MORTGAGE \r\nPROPERTY– \r\n \r\n (a) 1[* * * * *] 2\r\n[* * * * *]. \r\n (b) 3[* * * * *] 4\r\n[One \r\n5\r\n[thousand]] rupees. \r\n 6\r\n[Note: in case of the \r\nregistration of the \r\ninstrument, an add itional \r\nstamp duty shall be charged \r\nequal to the amount of the \r\nregistration fee paid on the \r\nprincipal mortgage deed.] \r\n \r\n1 Omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n2 Omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordin ary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. It was earlier Substituted for the expression “The same duty as on a Bond (No.15) for the \r\namount of such consideration as set forth in the re -conveyance” by the Punjab Finance Act 1995 (VI of 1995), publishe d in the \r\nPunjab Gazette (Extraordinary), dated: 27 June 1995, pp. 103-112, s. 2: it came into force on 1 July 1995. \r\n3 Omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n4Substituted for the word “Fifty” by the Punjab Finance Act 1995 (VI of 1995), published in the Punjab Gazette (Extraordinary) , \r\ndated: 27 June 1995, pp. 103-112, s. 2: it came into force on 1 July 1995. The word “Fifty” was earlier substituted for the word \r\n“Thirty” by the Punjab Finance Act, 1990 (I of 1990), published in the Punjab Gazette (Extraordinary), dated: 28 June 1990, p p. \r\n1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n5Substituted for the word “hundred” by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette \r\n(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 3(g). \r\n6Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n Description of Instrument Proper Stamp-duty \r\n1\r\n[55. RELEASE, that is to say any instrument not \r\nbeing such a release as is provided for by \r\nsection 23A whereby a person renounces a \r\nclaim on another person or against any \r\nspecified property. \r\n(a) When executed between spouses or \r\nbetween one wife or widow of the same \r\nhusband or between father, mother, son, \r\ndaughter, grandparents, grandchildren, or \r\nsibling. \r\n(i) In case of immovable property in an urban \r\narea. \r\n \r\n(ii) In case of immovable property in rural area. \r\n(b) In any other case \r\n(i) In case of immovable property in an urban \r\narea. \r\n \r\n(ii) In case of immovable property in rural area. \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n2[2] percent of the value of \r\nthe share o f the immovable \r\nproperty over which the \r\nclaim is renounced. \r\n3[1] percent of the value of \r\nthe share of the immovable \r\nproperty ove r which the \r\nclaim is renounced. \r\n4[2] percent of the value of \r\nthe share of the immovable \r\nproperty over which the \r\nclaim is renounced. \r\n5[1] percent of the value of \r\nthe share of the immovable \r\nproperty over which the \r\nclaim is renounced. \r\nNote: In case of registration \r\nof the instrument: \r\n(a) Rs.500/-, if the \r\namount of \r\nconsideration does \r\nnot exceed \r\nRs.500,000/-; and \r\n \r\n(b) Rs.1000/-, if the \r\n amount of \r\n consideration \r\n exceeds \r\n Rs.500,000/-”.] \r\n \r\n1Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301 -1311 s.33. It was earlier, s ubstituted by the Punjab Finance Act, 1990 (I of 1990), published in the \r\nPunjab Gazette (Extraordinary), dated: 28 June 1990, pp. 1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n2\r\nSubstituted for the figure “1” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gaz ette (Extraordinary), \r\ndated: 24th June 2022, pp. 6339-6345, s.2. \r\n3Substituted for the figure \"3\" by the Stamp (Amendment) Act 2026 (XXIV of 2026 ), published in the Punjab Ga zette \r\n(Extraordinary), dated: 06 May 2026, pp,5839-5840 s.4b (ii)a. \r\n4\r\nSubstituted for the figure “1” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), \r\ndated: 24th June 2022, pp. 6339-6345, s.2. \r\n5Substituted for the figure \"3\" by the Stamp (Amendment) Act 2026 (XXIV of 2026 ), published in the P unjab Ga zette \r\n(Extraordinary), dated: 06 May 2026, pp,5839-5840 s.4b (ii)b. \r\n Description of Instrument Proper Stamp-duty \r\n56. RESPONDENTIA BOND , that is to say, any \r\ninstrument securing a loan on the cargo laden \r\nor to be laden on board a ship and making \r\nrepayment contingent on the arrival of the cargo \r\nat the port of destination. \r\n The same duty as on a Bond \r\n(No. 15) for the amount of \r\nthe loan secured. \r\n REVOCATION OF ARMY TRUST OR \r\nSETTLEMENT. \r\n \r\n See SETTLEMENT (No. 58), TRUST (No. 64). \r\n \r\n1\r\n[Note: In case of \r\nregistration of the \r\ninstrument, an additional \r\nstamp dut y of Rs.25/ - shall \r\nbe charged.] \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 Court 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\n (a) when the amount secured does not exceed \r\nRs. 1,000; \r\n 2\r\n[Thirty rupees]. \r\n (b) in any other case. 3\r\n[One hundred] rupees. \r\n EXEMPTIONS \r\n Bond or other instrument, when executed– \r\n (a) by any person for the purpose of \r\nguaranteeing that the local income derived \r\nfrom private subscriptions to a charitable \r\ndispensary or hospital or any other object of \r\npublic utility shall not be less than a \r\nspecified sum per mensem; \r\n \r\n (b) under No. 3 -A of the rules made by the \r\nProvincial Government under section 70 of \r\nthe Sind Irrigation Act, 1879\r\n4\r\n; \r\n \r\n (c) executed by persons taking advances \r\nunder the Land Improvement Loans Act, \r\n1883\r\n5\r\n, or the \r\n1\r\n[Punjab] Agriculturists Lo ans \r\nAct, 1958\r\n2\r\n, or by their sureties, as security \r\nfor repayment of such advances; \r\n \r\n \r\n1Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n2Substituted for “The same duty as on a Bond (No.15) for the amount secured” by the Punjab Finance Act 1995 (VI of 1995), \r\npublished in the Punjab Gazette (Extraordinary), dated: 27 June 1995, pp. 103-112, s. 2: it came into force on 1 July 1995. \r\n3Ibid., for the word “Fifty”. The word “Fifty” was earlier substituted for the word “Thirty” by the Punjab Finance Act, 1990 (I of \r\n1990), published in the Punjab Gazette (Extraordinary), dated: 28 June 1990, pp. 1165 -A to 1165-G, s. 2: it came into force on \r\n1 July 1990. \r\n4Sindh VII of 1879. \r\n5XIX of 1883. \r\n Description of Instrument Proper Stamp-duty \r\n (d) executed by servants of the State or their \r\nsureties to secure the due execution of an \r\noffice or the due accounting for money or \r\nother property received by virtue thereof. \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n3\r\n[Note: In case of \r\nregistration of the \r\ninstruments, an additional \r\nstamp duty of Rs.25/ - shall \r\nbe charged.] \r\n58. SETTLEMENT– \r\n A-Instrument of (including a deed of dower)– \r\n \r\n4\r\n[(i) Where the settlement is made in favour \r\nof legal \r\n 5\r\n[\r\n6\r\n[One] percent] of the value \r\nof the property.] \r\n heirs in respect of agricultural land.\r\n \r\n \r\n7\r\n[(ii)] where the settlement is made for a \r\nreligious or charitable purpose; \r\n 8\r\n[ \r\n9\r\n[\r\n10\r\n[One] percent] of the] \r\nsum equal to the amount or \r\nvalue of the property settled. \r\n \r\n1Substituted by the Punjab Laws (Adaptation) Order, 1974 (P.O. No.1 of 1974), published in the Punjab Gazette \r\n(Extraordinary), dated: 20 November 1974, pp.1425-A to 1425-PP, Article 2 and the Schedule: it came into force on 14 August \r\n1973. \r\n2West Pakistan Act XVII of 1958. \r\n3Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n4Inserted by the Punjab Finance Act, 1975 (XL of 1975), published in the Punjab Gazette (Extraordinary), dated: 28 June 1975, \r\npp. 945-A to 945D, s. 3: it came into force on 1 July 1975 . \r\n5Substituted for the words “Two percent” by the Punjab Finance Act 2014 (XVII of 2014 ), published in the Punjab Gazette \r\n(Extraordinary), dated: 26 June 2014, pp.4169-4178, s. 2: it came into force \r\non 1 July 2014. The words “Two percent” were earlier substituted for the words “Two rupees for every one hundred rupees or \r\npart thereof” by t he Punjab Finance Act, 2004 (XIX of 2004), published in the Punjab Gazette (Extraordinary), dated: 30 June \r\n2004, pp.1989-1992, s.2; it came into force on 1 July 2004.The words “Two rupees” were earlier substituted for the words “One \r\nrupee” by the Punjab Finance Act 1995 (VI of 1995), published in the Punjab Gazette (Extraordinary), dated: 27 June 1995, pp. \r\n103-112, s. 2: it came into force on 1 July 1995. \r\n6\r\nSubstituted for the word “ Three” by the Punjab Finance Act 2020 (VIII of 2020) , published in the Punja b Gazette \r\n(Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 2. \r\n7Renumbered by the Punjab Finance Act, 19 75 (XL of 1975), published in the Punjab Gazette (Extraordinary), dated: 28 June \r\n1975, pp. 945-A to 945D, s. 3: it came into force on 1 July 1975 . \r\n8Substituted for the words “The same duty as on a Bond (No.15) for a” by the Punjab Finance Act, 2004 (XIX of 2004), \r\npublished in the Punjab Gazette (Extraordinary), dated: 30 June 2004, pp.1989-1992, s.2; it came into force on 1 July 2004. \r\n9Substituted for the words “Two percent” by the Punjab Finance Act 2014 (XVII of 2014), published in the Punjab Gazette \r\n(Extraordinary), dated: 26 June 2014, pp.4169-4178, s. 2: it came into force on 1 July 2014. \r\n10Substituted for the word “ Three” by the Punjab Finance Act 2020 (VIII of 2020) , published in the Punjab Gazette \r\n(Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 2. \r\n Description of Instrument Proper Stamp-duty \r\n \r\n1\r\n[(iii)] in any other case 2\r\n[ \r\n3\r\n[\r\n4\r\n[One] percent] of the] \r\nconsideration equal to the \r\namount or value of the \r\nproperty settled: \r\nProvided that, where an \r\nagreement to settle is \r\nstamped with the stamp \r\nrequired for an instrument of \r\nsettlement, and an \r\ninstrument of settlement in \r\npursuance of such \r\nagreement is subsequently \r\nexecuted, the duty on such \r\ninstrument shall not exceed \r\n5\r\n[one hundred rupees]: \r\nProvided further that, where \r\nan instrument of settlement \r\ncontains any provision for \r\nthe revocation \r\n of the sett lement, the \r\namount or value of the \r\nproperty settled shall, for the \r\npurposes of duty, be \r\ndetermined as if no such \r\nprovisions were contained in \r\nthe instrument. \r\n EXEMPTIONS \r\n Deed of dower executed on the occasion of a \r\nmarriage between Muslims. \r\n \r\n B-Revocation of– 6\r\n[\r\n7\r\n[One] percent of the] \r\nconsideration equal to the \r\namount or value of the \r\nproperty concerned, as set \r\nforth in the instrument of \r\nRevocation but not \r\nexceeding \r\n8\r\n[one hundred \r\nrupees]. \r\n \r\n1Renumbered by the Punjab Finance Act, 19 75 (XL of 1975), published in the Punjab Gazette (Extraordinary), dated: 28 June \r\n1975, pp. 945-A to 945D, s. 3: it came into force on 1 July 1975 . \r\n2Substituted for the words “The same duty as is leviable on a Conveyance (No.23) for a” by the Punjab Finance Act, 2004 (XIX \r\nof 2004), published in the Punjab Gazette (Extraordinary), dated: 30 June 2004, pp.1989-1992, s.2; it came into force on 1 July \r\n2004. \r\n3Substituted for the words “Two percent” by the Punjab Finance Act 2014 (XVII of 2014), published in the Punjab Gazette \r\n(Extraordinary), dated: 26 June 2014, pp.4169-4178, s. 2: it came into force on 1 July 2014. \r\n4Substituted for the word “ Three” by the Punjab Finance Act 2020 (VIII of 2020) , published in the Punjab Gazette \r\n(Extraordinary), dated: 29 June 2020, pp. 4353-4359, s. 2. \r\n5Substituted for the words “four rupees” by the Punjab Finance Act, 2004 ( XIX of 2004), published in the Punjab Gazette \r\n(Extraordinary), dated: 30 June 2004, pp.1989-1992, s.2; it came into force on 1 July 2004. \r\n6Substituted for the words “The same duty as is leviable on a Conveyance (No.23) for a” by the Punjab Finance Act, 200 4 (XIX \r\nof 2004), published in the Punjab Gazette (Extraordinary), dated: 30 June 2004, pp.1989-1992, s.2; it came into force on 1 July \r\n2004. \r\n7Substituted for the word “Two” by the Punjab Finance Act 2020 (VIII of 2020), published in the Punjab Gazette (Extraordinary), \r\ndated: 29 June 2020, pp. 4353-4359, s. 2. \r\n8Ibid. for the words “fifty rupees”. \r\n Description of Instrument Proper Stamp-duty \r\n See also TRUST (No. 64). \r\n1\r\n[Note: In case of \r\nregistration of the \r\ninstruments, an additional \r\nstamp duty shall be charged \r\nas under: \r\n(a) Rs. 500/-, if the amount \r\nof consideration does \r\nnot exceed Rs. \r\n500,000/-; and\r\n \r\n (b) Rs.1000/-, if the \r\namount of \r\nconsideration exceeds \r\nRs. 500,000/-.] \r\n59. SHARE WARRANTS to bearer issued under \r\nthe Companies Act, 1913\r\n2\r\n. \r\n One and a half times the duty \r\npayable on a debenture [No. \r\n27 (b)] for a consideration \r\nequal to the nominal amount \r\nof the shares specified in the \r\nwarrant. \r\n EXEMPTIONS \r\n Share warrant when issued by a company in \r\npursuance of the Companies Act, 1913\r\n3\r\n, section \r\n30, to have effect only upon payment, as \r\ncomposition for that duty, to the Collector of \r\nStamp-revenue, of– \r\n \r\n (a) one and a half per centum of the whole \r\nsubscribed capital of the company; or \r\n \r\n (b) if any company which has paid the said duty \r\nor composition in full subsequently issues an \r\naddition to its subscribed capital–one and a \r\nhalf per centum of the additional capital so \r\nissued. \r\n \r\n SCRIP-See CERTIFICATE (No. 19). \r\n60. SHIPPING ORDER for or relating to the \r\nconveyance of goods on board of any vessel. \r\n 4\r\n[ \r\n5\r\n[Five] rupees]. \r\n61. SURRENDER OF LEASE– \r\n 6[* * * * *] 1[* * * * *] \r\n \r\n1Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n2VII of 1913, Now the Companies Act, 2017 (XIX of 2017): it repealed the Companies Ordinance, 1984 (XLVII of 1984); the \r\n1984 Ordinance repealed the Companies Act, 1913 (VII of 1913); the 1913 Act repealed the Indian Companies Act, 1882; t he \r\n1882 Act repealed the Indian Companies Act, 1866; the 1866 Act repealed the Joint Stock Companies Act, 1857; and, the 1857 \r\nAct repealed the Joint Stock Companies Act, 1850 (XLIII of 1850). \r\n3Ibid. \r\n4Substituted for the words “Twenty -five paisa” by the P unjab Finance Act, 1990 (I of 1990), published in the Punjab Gazette \r\n(Extraordinary), dated: 28 June 1990, pp. 1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n5Substituted for the word “Two” by the Punjab Finance Act 1995 (VI of 1995), published in the \r\nPunjab Gazette (Extraordinary), dated: 27 June 1995, pp. 103-112, s. 2: it came into force on 1 July 1995. \r\n6Omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n Description of Instrument Proper Stamp-duty \r\n 2[* * * * *] 3\r\n[One \r\n4\r\n[thousand]] rupees. \r\n EXEMPTIONS \r\n Surrender of lease, when such lease exempted \r\nfrom duty. \r\n \r\n \r\n \r\n5\r\n[Note: An additional stamp \r\nduty at the rate of 5/8th of the \r\nstamp duty which was paid \r\non the original lease deed.] \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\n One-fourth of the dut y \r\npayable on a conveyance(No. \r\n23) for a consideration equal \r\nto the value of the share. \r\n \r\n6\r\n[(b) of Debenture or Participation Term \r\nCertificate or Term Finance Certificate or \r\nany other instrument of redeemable \r\ncapital (other than Commercial Paper), \r\nwhether m ortgaged or not, being a \r\ntransferable security, whether liable \r\n One-tenth of one percent, that \r\nis to say, 0.1% of the face \r\nvalue of the instrument.] \r\n \r\n to duty or not except as provided for by \r\nsection 8; and\r\n \r\n \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, mortgage -\r\ndeed or policy does not exceed twenty \r\nrupees; \r\n The duty with which such \r\nbond mortgage-deed or policy \r\nof insurance is chargeable. \r\n (ii) in any other case 7\r\n[One hundred] rupees. \r\n (d) of any property under the Administrator -\r\nGeneral‟s Act, 1913\r\n8\r\n, section 31; \r\n 9\r\n[One hundred] rupees. \r\n \r\n1Omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n2Omitted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazet te (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n3Substituted for the word “Fifty” by the Punjab Finance Act 1995 (VI of 1995), published in the Punjab Gazette (Extraordinary) , \r\ndated: 27 June 1995, pp. 103-112, s. 2: it came into force on 1 J uly 1995. The word “Fifty” was earlier substituted for the word \r\n“Thirty” by the Punjab Finance Act, 1990 (I of 1990), published in the Punjab Gazette (Extraordinary), dated: 28 June 1990, p p. \r\n1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n4Substituted for the word “hundred” by the Punjab Finance Act 2024 (VIII of 2024), published in the Punjab Gazette \r\n(Extraordinary), dated: 27 June 2024, pp. 4999-5005, s. 3(h). \r\n5Inserted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gaze tte (Extraordinary), dated: 16 June 2017, \r\npp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n6Substituted by the Punjab Finance Act, 2006 (V of 2006), published in the Punjab Gazette (Extraordinary), dated: 30 June 2006, \r\npp. 5027-5029, s. 3: it came into force on 1 July 2006. \r\n7 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n8III of 1913. \r\n9 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 202 1), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33.It was earlier substituted for the word “Thirty” by the Punjab Finance Act, 1990 (I of 1990), \r\npublished in the Punjab Gazette (Extraordinary), dated: 28 June 199 0, pp. 1165-A to 1165-G, s. 2: it came into force on 1 July \r\n1990. \r\n Description of Instrument Proper Stamp-duty \r\n (e) of any trust -property without consideration \r\nfrom one trustee to another trustee or from \r\na trustee to a beneficiary. \r\n 1[One hundred rupees] or \r\nsuch smaller amount as may \r\nbe chargeable under clauses \r\n(a) to (c) of this Article. \r\n \r\n2\r\n[(f) of a promissory note, including a \r\ncommercial paper, when payable otherwise \r\nthan on demand. \r\n Nil.] \r\n EXEMPTIONS \r\nTransfers by endorsement– \r\n \r\n (a) of a bill of exchange, ch eque or promissory \r\nnote; \r\n \r\n (b) of a bill of lading, delivery order, warrant for \r\ngoods, or other mercantile document of title \r\nto goods; \r\n \r\n (c) of a policy of insurance; \r\n(d) of securities of the \r\n3\r\n[Federal Government]. \r\nSee also section 8– \r\n \r\n63. \r\n4\r\n[TRANSFER OF LEASE by way of assignment \r\nand not by way of under-lease: \r\n(i) in case of immovable property in an urban \r\narea; and \r\n(ii) in any other case.\r\n \r\n \r\n5\r\n[Two] percent of the amount \r\nof consideration for the \r\ntransfer. \r\n6[One] percent of the amount \r\nof consideration fo r the \r\ntransfer. \r\nNote: In case of registration \r\nof the instrument, an \r\nadditional stamp duty shall \r\nbe charged as under: \r\n(a) Rs. 500/ -, if the \r\namount of \r\nconsideration does \r\nnot exceed \r\nRs.500,000/-; and \r\n(b) Rs.1000/ -, if the \r\namount of \r\nconsideration exceeds \r\nRs.500,000/- \r\n \r\n1 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (Extraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n2Inserted by the Punjab Finance Act, 2006 (V of 2006), published in the Punjab Gazette (Extraordinary), dated: 30 June 2006, pp. \r\n5027-5029, s. 3: it came into force on 1 July 2006. \r\n3Substituted for the words “Central Government” by the Federal Adaptation of Laws Order, 19 75 (P. O. No. 4 of 1975), \r\npublished in the Gazette of Pakistan (Extraordinary), dated: 1 August 19 75, pp. 435 -467, Article 2 read with the Table of \r\nGeneral Adaptations. \r\n4Substituted by the Punjab Finance Act 2017 (XII of 2017), published in the Punjab Gazette (Extraordinary ), dated: 16 June \r\n2017, pp. 8235-8250, s. 2: it came into force on 1 July 2017. \r\n5\r\nSubstituted for the word “One” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), \r\ndated: 24th June 2022, pp. 6339-6345, s.2. It was earlier substituted for the word “five” by the Punjab Finance Act 2020 (VIII of \r\n2020), published in the Punjab Gazette (Extraordinary), dated: 29 June 2020, pp. 4353-4359, s.2. \r\n6Substituted for the word \"Three\" by the Stamp (Amendment) Act 2026 (XXIV of 20 26), published in the Punjab Ga zette \r\n(Extraordinary), dated: 06 May 2026, pp,5839-5840 s.4b (i). \r\n Description of Instrument Proper Stamp-duty \r\n Exemption: \r\nTransfer of any lease exempt from duty.]\r\n \r\n \r\n1\r\n[63-A \r\n2[(i) An instrument of transfer of a right or \r\ninterest relating to an immovable property or an \r\nacknowledgement of such transfer, by a \r\ndevelopment authority, housing authority or a \r\nstatutory body. \r\nExplanation-I. In cases where \r\nallotment is to be made consequent \r\nupon payment of the installments or \r\ntransfer of a right or interest is made by \r\noriginal allottee before the payment of \r\nthe last installment, stamp duty shall be \r\ncharged at the time of transfer whichever \r\nis earlier. \r\nExplanation-II. Transfer or allotment made \r\nthrough auction by a development authority is \r\nnot entitled to an exemption from the payment \r\nof stamp duty. \r\n \r\n \r\n(ii) An instrument of transfer of right or \r\ninterest relating to an immovable \r\nproperty or an acknowledgment of such \r\ntransfer by a cooperative housing \r\nsociety. \r\nExplanation-I. First time allotment is \r\nexempted from the payment of stamp \r\nduty. However, transfer/ allotment made \r\nthrough open auction is not entitled to \r\nthe ex emption from the payment of \r\nstamp duty. \r\nExplanation-II. Transfer of a right or interest \r\nincludes transfer made through electronic \r\nform and open transfer letter.”] \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n3\r\n[4[Two] percent of the value \r\nof the property.] \r\n \r\n \r\n1Inserted by the Punjab Finance Act 2008 (I of 2008), published in the Punjab Gazette (Extraordinary), dated: 27 June 2008, pp. \r\n4033-4035, s. 3: it came into force on 1 July 2008. It was earlier deleted by the Punjab Finance Ordinance, 2000 (III of 2000), \r\npublished in the Punjab Gazette (Extraordinary), dated: 30 June 2000, pp. 587 -595, s. 2: it came into force on 1 July 2000. It \r\nwas earlier added by the Punjab Finance Act 1998 (VII of 1998), published in the Punjab Gazette (Extraordinary), dated: 30 \r\nJune 1998, pp.1577-1580, s. 2: it came into force on 1 July 1998. \r\n2 Substituted by the Stamp (Amendment) Act 2021 (XXIX of 2021), published in the Punjab Gazette (E xtraordinary), dated: 01 \r\nOctober 2021, pp,1301-1311 s.33. \r\n3Substituted by the Punjab Finance Act 2020 (VIII of 2020) , published in the Punjab Gazette (Extraordinary), dated: 29 June \r\n2020, pp. 4353-4359, s. 2. \r\n4\r\nSubstituted for the word “One” by the Punjab Finance Act 2022 (IX of 2022), published in the Punjab Gazette (Extraordinary), \r\ndated: 24th June 2022, pp. 6339-6345, s.2. \r\n Description of Instrument Proper Stamp-duty \r\n64. TRUST– \r\nA. Declaration of –of, o r concerning any \r\nproperty \r\n \r\nThe same duty as on a Bond \r\n(No. 15) for a sum \r\n when made by any writing not being a WILL. equal to the amount or value \r\nof the property concerned as \r\nset forth in the instrument \r\nbut not exceeding 1\r\n[Two \r\nhundred rupees]. \r\n B. Revocation of –of, or concerning any \r\nproperty when made by any instrument other \r\nthan a WILL. \r\n The same duty as on a Bond \r\n(No. 15) for a sum equal to \r\nthe amount or value of the \r\nproperty concerned as set \r\nforth in the instrument but not \r\nexceeding 2\r\n[Two hundred \r\nrupees]. \r\n See also SETTLEMENT (No. 58). \r\n VALUATION. See APPRAISEMENT (No. 8). \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 propert y in any goods lying in or \r\nupon any dock, warehouse or wharf, such \r\ninstrument being signed or certified by or on \r\nbehalf of the person in whose custody such \r\ngoods may be. \r\n 3\r\n[Five] rupees. \r\n \r\n \r\n1Substituted for the words “One hundred rupees” by the Punjab Finance Act 2014 (XVII of 2014), published in the Punjab \r\nGazette (Extraordinary), dated: 26 June 2014, pp.4169-4178, s. 2: it came into force on 1 July 2014. The words “One hundred” \r\nwas earlier substituted for the word “Fifty” by the Punjab Finance Act 1995 (VI of 1995), published in the Punjab Gazette \r\n(Extraordinary), dated: 27 June 1995, pp. 103 -112, s. 2: it came into force on 1 July 1995. The word “fifty” was earlier \r\nsubstituted for the word “thirty” by the Punjab Finance Act, 1990 (I of 1990), published in the Punjab Gazette (Extraordinary ), \r\ndated: 28 June 1990, pp. 1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n2Ibid. \r\n3Substituted for the word “Two” by the Punjab Finance Act, 1990 (I of 1990), published in the Punjab Gazette (Extraordinary), \r\ndated: 28 June 1990, pp. 1165-A to 1165-G, s. 2: it came into force on 1 July 1990. \r\n \r\n1\r\n[SCHEDULE II.– \r\nEnactments repealed] \r\n \r\n \r\n \r\n1Repealed by the Repealing and Amending Act, 1914 (X of 1914), published in the Gazette of India, Part IV, dated: 21 March \r\n1914, pp. 47-59, s. 3 read with the Second Schedule.", "passage_offset_convention": "zero-based Unicode code points and UTF8 bytes; end exclusive", "passages": [ { "passage_id": 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