THE BOMBAY STAMP ACT, 1958 - Igrmaharashtra.gov.in
THE BOMBAY STAMP ACT, 1958 - Igrmaharashtra.gov.in
THE BOMBAY STAMP ACT, 1958 - Igrmaharashtra.gov.in
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<strong>in</strong>cludes an <strong>in</strong>strument by which a person, not be<strong>in</strong>g a person who is a legalpractitioners, is authorized to appear on behalf of any party <strong>in</strong> any proceed<strong>in</strong>gbefore any court tribunal or authority];3 [(ra) “public office” means a public officer as def<strong>in</strong>ed <strong>in</strong> clause (17) section 2of the Code of Civil Procedure, 1908;](s) “Schedule” means a Schedule appended to this Act;(t) “settlement” means any not-testamentary disposition <strong>in</strong> writ<strong>in</strong>g ofmovable or immovable property made. –(i) <strong>in</strong> consideration of marriage,(ii) for the purpose of distribut<strong>in</strong>g property of the settler among his familyor those for whom he desires to provide, or for the purpose of provid<strong>in</strong>gfor some person dependent on him, or(iv) for any religious or charitable purpose, and<strong>in</strong>cludes and agreement <strong>in</strong> writ<strong>in</strong>g to make such a disposition and whereany such disposition has not been made <strong>in</strong> writ<strong>in</strong>g any <strong>in</strong>strumentrecord<strong>in</strong>g by was of declaration of trust or otherwise, the terms of anysuch disposition;(u)“soldier” <strong>in</strong>cludes any person below the rank of a non-commissionedofficer who is enrolled under the Army Act, 1950CHAPTER II<strong>STAMP</strong> DUTIES(A) Of the Liability of Instruments to Duty3. Instrument chargeable with Duty.Subject to the provisions of this Act and the exemptions conta<strong>in</strong>ed <strong>in</strong> Schedule I,the follow<strong>in</strong>g <strong>in</strong>struments shall be chargeable with duty of the amount <strong>in</strong>dicated <strong>in</strong>Schedule as the proper duty therefore respectively, that is to say(a) every <strong>in</strong>strument mentioned <strong>in</strong> Schedule I, which not hav<strong>in</strong>g been previouslyexecuted by any person, is executed <strong>in</strong> the state on or after the datecommencement of this Act;(b) every <strong>in</strong>strument mentioned <strong>in</strong> Schedule I, which not hav<strong>in</strong>g been previouslyexecuted by any person, is executed out of the state on or after the said date,relates to any property situate, or to any matter or th<strong>in</strong>g done or to be done <strong>in</strong>this State and is received <strong>in</strong> this State;1 [Provided that a copy or extract, whether certified to be a true copy of not andwhether a facsimile image or otherwise of the orig<strong>in</strong>al <strong>in</strong>strument on which stampduty is chargeable under the provisions of this section, shall be chargeable withfull stamp duty <strong>in</strong>dicated <strong>in</strong> the Schedule I if the proper duty payable on suchorig<strong>in</strong>al <strong>in</strong>strument is not paid]2 [Provided further that] no duty shall be chargeable <strong>in</strong> respect of