IS Rules 13Chapter III · Of Adhesive Stamps

Section 13 · Use of Adhesive stamps on certain instruments

:- The following instruments may be stamped with adhesive stamps, namely:

(a)

Bills of exchange payable otherwise than on demand and drawn in sets, [when the amount of duty does not exceed ten naye paise] [Words substituted for the words "when the amount does not exceed one anna by Government of India Notification No. GSR. 895, dated 1st October, 1958 in so far as the rules are in the Union Territories.] for each part of the set.

(This has become obsolete as bills of exchange drawn in sets are not chargeable on a different scale and as duty in no case less than 25 paise).

(b)

Transfer of debentures of public companies and associations.

(c)

[Copies of maps or plans, printed copies and copies of or extracts from registers given on printed forms when chargeable with duty under Article 24 of Schedule 1 (Article 21 of Schedule 1-A, Andhra Pradesh)] [Words substituted for the words "copies of maps and plans and printed copies" by Government of India, Finance Department (Central Revenue) Notification No. 13 Stamps, dated 14th September, 1935.].

(d)

Instruments chargeable with duty under Articles 5 (a) and (b) and 43 of Schedule I (Articles 5 (a) and (b) and 38 of Schedule I-A Andhra Pradesh).

(e)

Instruments chargeable with stamp duty under Article 47 of Schedule I.

(f)

Instruments chargeable with stamp duty under Article 37, 49 (a) (ii) and (iii) and 52 of Schedule I and Articles 17 and 32 of Schedule I-A. [G.O.Ms.No. 3116, Revenue, 15th December, 1943 Madras and G.O.Ms.No. 1060, Revenue, 2nd June, 1959, Andhara Pradesh.]

(g)

Instruments of transfer of shares of public companies or associations.

(G.O.Ms.No. 2629 Revenue, 28th September, 1943).

(h)

Bonds executed under any law relating to a central duty of excise or any rules made thereunder.

(G.O.Ms.No. 1821 Revenue, 4th June 1943.)

(i)

[Omitted as per G.O.Ms.No. 2734, (Rev)].

[13-A. Notwithstanding anything contained in these rules whenever the stamp duty payable under the Act in respect of any instrument cannot be paid exactly by reason of the facts that the necessary stamps are not in circulation] [Rule 13-A added by No. 6733, dated 23rd December 1922.], [the amount by which the payment of duty shall on that account be in deficit shall be made up by the, affixing of such one anna, ten naye paise, half-anna or five naye paise adhesive stamps, as are described in Rule 16, and as are necessary for the said instrument under the provisions of the law for the time being in force provided that a State Government may direct that instead of such stamps, adhesive Court-fee stamps shall be used for the purpose.][Substituted by Govt. of India Notification, GSR 895 dated 1st October 1958 in so far as the rules are in force in the Union Territories.](G.O.Ms.No. 367 Revenue, 27th January, 1962)

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