THE BOMBAY STAMP ACT, 1958 - Igrmaharashtra.gov.in

(c) in the case of a counter part of a lease by the lessor;(d) in the case of an instrument of exchange by the parties in equal shares;(e) in the case of a certificate of sale by the purchaser of the property to which suchcertificate relates; l [X](f) in the case of an instrument of partition by the parties thereto in proportion to theirrespective shares in the whole property partitioned, or, when the partition is made inexecution of an order passed by a Revenue Authority or Civil Court or Arbitrator, in suchproportion, J1S such Authority, Court or 2 [arbitrator directs; and]3 [(g) in any other case, by the person executing the instrument].31. Adjudication as to proper stamps.CHAPTER IIIADJUDICATION AS TO STAMPS4 [(1) When an instrument, whether executed or not and whether previously stamped ornot, is brought to the Collector, 5 [by one of the parties to the instrument and such person]applies to have the opinion of that officer as to the duty (if any) with which 6 [or theArticle of Schedule I under which] it is chargeable and pay 7 [a fee of one hundredrupees] the Collector shall determine the duty (if any) with which 6 [or the Article ofSchedule I under which] in his judgement, the instrument is chargeable].(2) For this purpose the Collector may require to be furnished with 8 [a true copy or] anabstract of the instrument, and also with such affidavit or other evidence as he may deemnecessary to prove that all the facts and circumstances affecting the chargeability of theinstrument with duty, or the amount of the duty with which it is chargeable, are fully andtruly set forth therein and may refuse to proceed upon any such application until 9 [suchtrue copy or abstract] and evidence have been furnished accordingly:__________________________________I. The word "and" was deleted, by Mah. 27 of 1985, s. 16(b), (w.e.f 10.12.1985).2. These words were substituted for the words "arbitrator directs" by Mah. 27 of 1985. s. 16(c), (w.e.f10.12.1985).3. Clause (g) was added by Mah. 27 of 1985, s. 16(d), (w.e.f 10.12.1985).4. Sub-section (I) was substituted for the original by Mah. 13 of 1974, s. 3, (w.e.f 1-5-1974).5. These words were substituted for the words "and the persons bringing it" by Mah. 9 of 1997, s, 8(a)(w.e.f 15.9.1996).6. These words were inserted by Mah. 27 of 1985 s.17(a) (w.e.f. 10.12.1985).7. These words were substituted for the words "a fee of fifty rupees" as Amended by Mah. Tax Laws (Levyand Amendment) Act, 2001, s. 2(a),8. These words inserted by Mah. 27 of 1985. 17(b)(i), (w.e.f. 10.12.1985).9. These words were substituted for the words "such abstract" by Mah. 27 of 1985, s. 17(b) (ii), (w.e.f. 10-12-1985).