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ACT 29 OF 1969

THE KERALA STAMP (AMENDMENT) ACT, 1969[1]

An Act further lo amend the Kerala Stamp Act, 1959.

Preamble. —WHEREAS it is expedient further to amend the Kerala Stamp Act, 1959, for
the purposes hereinafter appearing;

Be it enacted in the Twentieth Year of the Republic of India a s follows:—

1. Short title.—This Act may be called the Kerala Stamp {Amend ment) Act, 1969.

2. Amendment of section 6.—In section 6 of the Kerala Stamp Act, 1959 (17 of 1959)
(hereinafter referred to as the principal Act), in the proviso, for the words "four rupees
fifty paise", the words five rupees" shall be substituted.

3. Amendment of section 11.—In section 11 of the principal Act,—

(i) in clause (a), for the words "twelve paise", the words "twenty paise' shall be
substituted;

(ii) for clause (b), the following clause shall be substituted, namely : —

"(b) certificate of enrolment in the roll of advocates mainly the State Bar Council;".

4. Amendment of section 30.—In section 30 of the principal Act

(i) in clause (a), for the figures "24", "29", "31", "36", "47", "48", "49", "50" and
"54", the figures "25", "30", "32", "37", "48", "49", "50", "51" and "55" shall respectively
be substituted;

(ii) after clause (c), the following clause shall be inserted,

"(cc) in the case of a certificate of enrolment in the roll of advocates s

maintained by the State Bar Council—by the advocate enrolled;”.

5. Amendment of sections 32, 34, 39, 40, 64 and 69,—In sub- section of section 32,
section 34, sub-section (1) of section 39, section 40, section 64 and sub-section (2) of
section 69, of the principal Act, for the words "twelve paise", wherever they occur, the
words “twenty paise" shall be substituted.

6. Substitution of new Schedule for existing Schedule — -For the Schedule to the
principal Act, the following Schedule shall be substituted, namely:—

“THE SCHEDULE
Sl. Description of instrument Proper stamp duty
No
(1) (2) (3)
1 Acknowledgement of a debt exceeding twenty rupees in
amount or value written or signed by, or on behalf of, a debtor
in order to supply evidence of such debt in any book (other than
a banker's pass book) or on a separate piece of paper when such
book or paper is left in the creditor's possession: provided that
such acknowledgement does not contain any promise to pay the
debt or any stipulation to pay interest or to deliver any goods or
other property —
where the amount or value exceeds Rs. 20 but does not exceed
Rs. 100: Twenty paise.
where it exceeds Rs. 100 but does not exceed Rs. 500: Forty paise.
where it exceeds Rs. 500 but does not exceed Rs. 1,000: Sixty paise.
where it exceeds Rs. 1,000: One rupee.
2 Administration Bond, including a bond give under section 291 Two rupees fifty paise for every
or section 375 of the. Indian Succession Act, 1925 (Central Act Rs.100 or part thereof of the amount
39 of 1925) or section 6 of the Government Savings Bunks or value secured
Act,1873 (Central Act 5 of 1873):
3. Adoption Deed, that is to say, any instrument (other than a Fifty rupees
will), recording, an adoption or conferring or purporting to
confer an authority to adopt:
4. Affidavit, including an affirmation or de claration in the case of Five rupees.
persons by law allowed to affirm or declare instead of swearing:

Exemptions

Affidavit or declaration in writing when made—

(a) as a condition of enrolment under the Air Force Act, 1950

(Central Act 45 of 1950) or the Army Act, 1950 (Central Act 46
of 1950) or the Navy Act, 1957 (Central Act. 62 of 1957); or

(b) for the immediate purpose of being filed or used in any

Court or before the officer of any Court; or

(c) for the sole purpose of enabling any person to receive any
pension or charitable allowance.
5. Agreement or memorandum of an agreement—
(a) if relating to the sale of a bill of exchange: One rupee.
(b) if relating to the sale of Government security or share in an One rupee for every Rs. 10,000 or par
incorporated company or other body corporate: thereof of the value of the security or
(c) if not otherwise provided for: share.
Three rupees.
6 Agreement relating to deposit of title deeds, pawn or pledge,
that is to say, any instrument evidencing any agreement relating
to—
(1) the deposit of title deeds or instruments constituting or being
evidence of the title to any property whatever (other than
marketable security), or
(2) the pawn or pledge of movable pro perty where such
deposit, pawn or pledge has been made by way of security for
the repayment of money advanced or to be advanced by way of
loan or an existing or future debt—
(a) if such loan or debt is repayable on demand or more than If drawn If drawn in If drawn in
three months from the date of the instrument evidencing the singly set of 2, for set of 3, for
agreement— Rs. P. each part of each part of
the set Rs. P the set Rs. P
(i) if the amount secured does not exceed Rs. 500: 1.50 0.75 0.50
(ii) if it exceeds Rs. 500, but does not exceed Rs. 1,000: 5.00 2.50 1.70
(iii) If it exceeds Rs. 1,000, for every Rs. 1,000 or part thereof: 5.00 2.50 1.70
(b) if such loan or debt is repayable not more than 3 months Half the duty payable under clause (a
from the date of such instrument: (i) or clause (a) (ii) or clause (a) (iii)
for the amount secured
7. Appointment in execution of a power whether of trustees or Seventy-five rupees.
property mov able or immovable where made by any writing
not being a will:
8. Appraisement or valuation made otherwise than under an order
of a
Court in the course of a suit—

(a) where the amount does not exceed Rs. 1,000: The same duty as a Bottomry Bond
(No. 14) for such amount.
(b) in any other case: Thirty rupees
9 Apprenticeship Deed, including every writing relating to the Ten rupees
service or tuition of any apprentice, clerk or servant placed with
any master to learn any profession, trade or employment, not
being Articles of Clerkship (No. 11):
10 Articles of association of a company: Two hundred rupees.
11 Articles of Clerkship or contract whereby any person first Three hundred and seventy-five
becomes bound to serve as any clerk in order to his admission rupees.
as an attorney in the High Court
12 Award, that is to say, any decision in writing by an arbitrator or
umpire, not being an award directing a partition on a reference
made otherwise than by the order of the Court in the course of a
suit—
The same duty as a Bottomry Bond
(a) where .the amount or value of the property to which the (No.14) for such amount.
award
relates as set forth in such award does not exceed Rs. 1,000:

(b) where it exceeds Rs.1,000, but does not exceed Rs. 5,000: Thirty rupees

and for every additional Rs. 1,000 or part thereof in excess of

Rs. 5,000: One rupee fifty paise
13 Bond as defined by section 2(a), not being a debenture and not Two rupees fifty paise for every Rs.
being otherwise provided for by this Act or by the Kerala Court 100 or part thereof of the amount or
Fees and Suits Valuation Act, 1959 (10 of 1960) or other value secured.
enactment for the time being in force:

Exemptions

(a) Bail bonds and recognizances execut ed in criminal cases.

(b) Bond, when executed by any person for the purpose of

guaranteeing that the local income derived from private
subscriptions to a charitable dispensary or hospital or any other
object of public utility shall not be less than a specified sum per
mensem.
14. Bottomry Bond, that is to say, any instru ment whereby the Two rupees fifty paise for every Rs.
master of a sea-going ship borrows money on the security of the 100 or part thereof of the amount or
ship to enable him to preserve the ship or prosecute her voyage: value secured
15. Cancellation—Instrument of (including any instrument by Thirty rupees
which any instrument previously executed is cancelled), if
attested and not otherwise provided for:
16. Certificate of sale (in respect of each pro perty put up as a The same duly as on a conveyance
separate lot and sold) granted to the purchaser of any property (No. 21 or 22, as the case may be) for
sold by public auction by a Civil or Revenue Court or by the a consideration equal to the amount o
Government, Collector or other Revenue Officer: the purchase money, only.
17. Certificate or other document evidencing the right or the title of Fifty paise
the holder thereof or any other person either to any share, scrip
or stock in or of any incorporated company or other body
corporate or lo become proprietor of share, scrip or stock in or
of any such company or body:
18. Charter Party, that is to say, any instrument (except an Five rupees
agreement for the hire of a tugsteamer) whereby a vessel or
some specified principal part thereof is let for the specified
purpose of the charterer whether it includes a penalty clause or
not:

19. Chilly or Kuri variola where the total amount subscribed Five rupees for every Rs. 1,000 or part
exceeds Rs. 100: thereof of the total amount subscribed.

20 Composition Deed, that is to say, any instrument executed Thirty-five rupees.

by a debtor where by he conveys his property for the
benefit of his creditors or whereby payment of a
composition or dividend on their debt is secured to the
creditors or whereby provision is made for the continuance
of the debtor's business under the supervision of Inspectors
or under letters of licence for the benefit of his creditors:
21 Conveyance [as defined by section 2 (d), other than a Five rupees for every Rs, 1,00 or part
conveyance specified in No. 22, not being a transfer thereof of the amount or value of the
charged or exempted under No. 55]: consideration for such conveyance.
22 Conveyance [as defined by section 2(d), not being a transfer Seven rupees fifty paise for every Rs,
charged or exempted under No. 55] of immovable property 1,00 or part thereof of the total amount or
situated within the following Municipal Corporations and value of the consideration for such
Municipalities, namely, Trivandrum, Calicut, Cochin, conveyance.
Quilon, Alleppey, Kottayam, Alwaye, Trichur, Palghat,
Tellicherry and Cannanore:
23 Copy or extract, certified to be a true copy or extract by or
by order of any public officer and not chargeable under the
law for the time being in force relating to court fees—

(i) if the original was not chargeable with duty or the duty Two rupees fifty paise
with which it was chargeable does not exceed one- rupee: Five rupees
(ii) in any other case:

Exemption
 Copy of any paper which a public officer is expressly
required by law to make or furnish for record in any public
office or for any public purpose.
24. Counterpart or duplicate of any instrument chargeable with
duty and in respect of which the proper duty has been
paid—
The same duty as is payable on the
(i) if the duty with which the original instrument was original.
chargeable does not exceed Rs 5: (ii) in any other case:
Five rupees.
25. Customs Bond or Central Excise Bond—
The same duty as a Bottomry Bond
(a) where the amount does not exceed Rs. 1, 000: (No.14) for such amount

(b) in any other case: Thirty rupees.

26. Delivery Order in respect of goods, that is to say, any Thirty paise
instrument entitling any person therein named or his assigns
or the holder thereof to the delivery of any goods lying in
any dock or port or in any warehouse in which goods, are
stored or deposited on rent or hire or upon any wharf, such
instrument being signed by or on behalf of the owner of
such goods upon the sale or transfer of the property therein
where such goods exceed in value twenty rupees:
27. Divorce—Instrument of, that is to say, any instrument by Ten rupees
which any person effects the dissolution of his marriage:
28. Certificate of enrolment in the roll of advocates prepared Two hundred and fifty rupees.
and maintained by the State Bar Council under the
Advocates Act, 1961 (Central Act 25 of 1961):
29 Exchange of property—instrument of: The same duty as a conveyance (No. 21
or 22, as the case may be) for a considera
tion equal to the value of the property of
greater value as set forth in such
instrument.
30. Further charge—instrument of, that is to say, any The same duty as a conveyance (No. 21
instrument imposing a further charge on mortgaged or 22, as the case may be) for a considera
property— tion equal to the amount of the further
charge secured by the instrument.
(a) When the original mortgage is one of he description
referred to in clause (a) of article 37 (i.e., with possession): The same duty as a conveyance (No. 21
or 22, as the case may be) for a considera
 (b) When such mortgage is one of the description referred tion equal to the total amount of the
to in clause (b) of article 37 (i.e., without possession)— charge (including the original mortgage
and any further charge already made), les
(i) if at the time of execution of the instrument of further the duty already paid on such original
charge, possession of property is given or agreed to be mortgage and further charge.
given under such instrument:
The same duty as a BottomryBond (No.
(ii) If possession is not so given 14) for the amount of the further charge
secured by such instrument.
31. Gift—instrument of, not being a settlement or will or The same duty as a conveyance
transfer: (No. 21 or 22, as the case may be) for a
consideration equal to the value of the
property as set forth in the instrument.
32. Indemnity Bond: The same duty as Security bond (No.50)
for the same amount.
33. Lease—including an under lease or sub lease and any
agreement to let or sub let—

(a) where by such lease the rent is fixed and no premium is

paid or delivered—

(i) where the lease purports to be for a term of less than one The same duty as a Bottomry Bond (no.
year: 14) for the whole amount payable or
deliverable under such lease.
(i i) where the lease purports to be for a term of not less The same duty as a Bottomry Bond (No.
than one year but not more than 5 years: 14) for the amount or value of the average
annual rent reserved.

The same duty as a conveyance (No. 21 o

(iii) where the lease purports to be for a term exceeding 5 22, as the case may be) for a consideration
years but not exceeding 10 years: equal to the amount or value of the
average annual rent reserved.
The same duty as a conveyance (No. 21
or 22, as the case may be) for a considera
(iv) where the lease purports to be for a term exceeding 10 tion equal to twice the amount or value of
years but not exceeding 20 years: the average annual rent reserved.

The same duty as a conveyance (No. 21

or 22, as the case may be) for a considera
tion equal to three times the amount or
(v) where the lease purports to be for a term exceeding 20 value of the average annual rent reserved.
years but not exceeding 30 years: The same duty as a conveyance (No. 21 o
22, as the case may be) for a considera
tion equal to four times the amount or
 value of the average annual rent reserved.

(vi) where the lease purports to be for a term exceeding 30 The same duty as a conveyance (No. 21
years but net exceeding 100 years: or 22, as the case may be) for a considera
tion equal to one-sixth of the whole
amount of rents which would be paid or
delivered in respect of the first fifty years
of the lease
(vii) where the lease purports to be for a term exceeding The same duty as a conveyance (No. 21 o
100 years or in perpetuity: 22, as the case may be) for a consideration
equal to three times the amount or value
of the average annual rent which would b
paid or delivered for the first 10 years if
the lease continued so long.
(viii) where the lease does not purport to be for any definite The same duty as a conveyance (No. 21 o
term: 22, as the case may be) for a consideration
equal to the amount or value of such fine
or premium or advance as set forth in the
lease.
The same duty as a conveyance (No. 21
or 22, as the case may be) for a considera
(b) where the lease is granted for a fine or premium or for tion equal to the amount or value of such
money advanced and where no rent is reserved: fine or premium or advance as set forth in
the lease in addition to the duty which
would have been payable on such lease if
no fine or premium or advance had been
paid or delivered.
(c) where the lease is granted for a fine or premium or for Provided that in any case where an agree
money advanced in addition to rent reserved: ment to lease is stamped with ad valorem
stamp required for a lease and a lease in
pursuance of such agreement is
ubsequently executed, the duty on such
lease shall not exceed one rupee ninety-
five paise.

Explanation:—When a lessee under takes to pay any

recurring charge, such as Government revenues, the
landlord's share of cesses or the owner's share of municipal
rates or taxes which is by law recoverable from the lessor,
the amount so agreed to be paid by the lessee shall be
deemed to be part of the rent.
34. Letter of allotment of shares in any, company or proposed Forty paise
company or in respect of any loan to be raised by any
company or proposed company.
35. Letter of licence, that is to say, any agreement between a Forty rupees
debtor and his creditors that the latter shall for a specified
term suspend their claims and allow the debtor to carry on
business at his own discretion:
36. Memorandum of association of a com pany--

(a) if accompanied by articles of associa tion under the One hundred and fifty rupees
Companies Act, 1956 (Central Act 1 of 1956):
Three hundred and fifty rupees
(b) if not so accompanied:
37. Mortgage deed, not being an agreement relating to deposit The same duty as a conveyance (No. 21 o
of title deeds, pawn or pledge (No. 6), Bottomry Bond (No. 22, as the case may be) for a consideration
14), mortgage of a crop (No. 38), Respon dentia Bond {No. equal to the amount secured by such deed
49) or Security Bond (No. 50)—
The same duty as a Bottomry Bond
(a) when possession of the property or any part of the (No.14) for the amount secured by such
property comprised in such deed is given by the mortgagor deed.
or agreed to be given:
Five rupees.
(b) when possession is not given or agreed to be given as
aforesaid:
Five rupees.
Explanation. —A mortgagor who gives or has given to the
mortgagee a power of attorney to collect rents or gives or
has given to the mortgagee a lease of the property
mortgaged or part thereof, is deemed to give possession
thereof within the meaning of this article.

(c) when a collateral or auxiliary or addi tional or

substituted security, or by way of further assurance for the
above mentioned purpose where the principal or primary
security is duly for every sum secured not exceeding R s. 1,
000:

and for every Rs. 1,000 or part thereof secured in excess of

Rs.1,000:

Exemption

Instruments executed by persons tak ing advances from

Government for agri cultural purposes or by their sureties
as security for the re-payment of such advances.
38 Mortgage of a crop, including any instruments evidencing
 an agreement to secure the repayment of a loan made upon
any mortgage of a crop whether the crop is or is not in
existence at the time of the mortgage—

(a) when the loan is repayable not more than 3 months from
the date of the instrument— Fifty paise
for every sum secured not exceeding Rs. 200:
for every Rs. 200 or part thereof secured in excess of Rs. Fifty paise
200:

(b) When the loan is repayable more than 3 months but not
more than 18 months from the date of the instru ment—

for every sum secured not exceeding Rs, 100: Seventy-five paise
for every Rs.100 or part thereof secured in excess of Seventy-five paise
Rs.100:
39. Notarial act, that is to say, any instrument, endorsement, Five rupees
note, attestation certificate, or entry not being a Protest (No.
45) made or signed by a notary public in the execution of
the duties of his office or by any other person lawfully
acting as a notary public:
40. Note or Memorandum, sent by a broker or agent to his
principal intimating the purchase or sale on account of such
principal—
Seventy-five paise
(a) of any goods exceeding in value twenty rupees: Subject to a maximum of fifty rupees,
fifty paise for every Rs. 10,000 or part
(b) of any stock or marketable security exceeding in value thereof of the value of the stock or
Rs. 20: security.
41. Note of protest by the Master of a ship: Five rupees.
42. Partition—instrument of [as defined by section 2(k)]: The same duty as a Bottomry Bond (No.
14) for the amount of the value of the
separated share or shares of the property.

N.B. —The largest share

remaining after the property is partitioned
for if there are two or more shares of
equal value and not smaller than any of
the other shares, then one of such equal
shares) shall be deemed to be that from
which the other shares are separated:

Provided always that —

 (a) when an instrument of partition
containing an agreement to divide
property in severality is executed and
partition is effected in pursuance of such
agreement, the duty chargeable upon the
instrument effecting such partition shall
be reduced by the amount of duty paid in
respect of the first instrument, but shall
not be less than two rupees thirty paise.;

(b) where land is held on Revenue

Settlement for a period not exceeding
thirty years and paying the full
assessment, the value for the purpose of
duty shall be calculated at twenty-five
times the annual revenue:

(c) where a final order for

effecting a partition passed by any
Revenue authority or any Civil Court or
an award by an arbitrator directing a
partition is stamped with the stamp
required for an instrument of partition and
an instrument of partition in pursuance of
such order or award is subsequently
executed, the duty on such instru ment
shall not exceed two rupees thirty paise
43 Partnership—

A. Instrument of—

(a) where the capital of the partnership does not exceed Fifteen rupees.
Rs. 1,000:
(b) in any other case: Sixty rupees.

B. Dissolution of: Thirty rupees. .

44. Power of attorney [as defined by section 2 (p), not being a
proxy]—

(a) when executed for the sole purpose of procuring the One rupee fifty paise.
registration of one or more documents in relation to a single
transaction or for admitting execution of one or more such
 documents:
Three rupees.
(b) when authorising one person or more to act in a single
transaction other than the case mentioned in clause (a):
Twenty rupees.
(c) when authorising not more than 5 persons to act jointly
and severally in more than one transaction or generally:
Forty rupees.
(d) when authorising more than. 5 but not more than lO
persons to act jointly and severally in more than one
transaction or generally:
The same duty as a conveyance (No.21 or
(e) when given for consideration and authorizing the 22, as the case may be) for the amount of
attorney to sell any immovable property: the consideration.
Five rupees for each person authorised
(f) in any other case:

Explanation . —For the purposes of this article, more

persons than one when belonging to the same firm shall be
deemed to be one person.
45. Protest of bill or note, that is to say, any declaration in Five rupees.
writing made by a notary public or other person lawfully
acting as such, attesting the dishonour of a bill of exchange
or promissory note:
46. Protest by the Master of a ship, that is to say, any Five rupees
declaration of particulars of her voyage drawn up by him
with a view to the adjustment of losses or the calculation of
averages and every declaration in writing made by him
against the charterers or the consignees for not loading or
unload ing the ship, when such declaration is attested or
certified by a notary public or other person lawfully acting
as such:
47. Reconveyance of mortgaged property—

(a) if the consideration for which the pro perty was The same duty as a conveyance (No. 21 o
mortgaged does not exceed Rs. 1,000: 22, as the case may be) for the amount of
such consideration as set forth in the
reconveyance.
(b) in any other case: Seventy-five rupees in the case of im
movable properties situated in the areas
referred, to in article 22 and fifty rupees in
the case of immovable properties situat ed
in other areas.
48. Release, that is to say, any instrument (not being such a
release as is provided for by section 24), whereby a person
renounces a claim upon another person or against any
specified property —
The same duty as a Bottomry Bond (No.
(a) if the amount or value of the claim does not exceed Rs. 14) for such amount or value as set forth
1,000: in the release.

(b) in any other case: Thirty rupees.

49. Respondentia Bond, that is to say, any instrument securing The same duty as a Bottomry Bond (No.
a loan on the cargo laden or to be laden on board a ship and 14) for the amount of the loan secured.
making repayment contingent on the arrival of the cargo at
the port of destina tion:
50. Security bond or mortgage deed, exe cuted by way of
security for the due exe cution of an office or toaccount for The same duty as a Bottomry Bond (No.
money or property received by virtue the reof or executed 14) for the amount secured.
by a surety to secure the due performance of a contract--

(a) when the amount secured does not exceed Rs 1,000: Thirty rupees

(b) in any other case:

Exemptions

Bond or other instruments, when exe cuted—

(a) by any person for the purpose of guaranteeing that the

local income derived from private subscriptions to a
charitable dispensary or hospital, or any other object of
public utility, shall not be less than a specified sum per
mensem;

(b) executed by persons taking advances from Government

for agricultural purposes or by their sureties as. security for
the repayment of such advances;

(c) executed by officers of Government or their sureties to

secure the due execution of an office or the due accounting
for money or other property received by virtue thereof.
51. Settlement—

Instrument of (including a deed of dower): The same duty as a Bottomry Bond {No.
14) for a sum equal to the amount or valu
 of the property settled as set forth in such
settlement:
Exemption Provided that where an agreement to settl
is stamped with the stamp required for an
Deed of dower executed on the occasion of a marriage instrument of settlement and an
between, Muhammadans . instrument of settlement in pursuance of
such agreement is subsequently executed,
B. Revocation of: the duty on such instrument shall not
exceed five rupees.

The same duty as a Bottomry Bond (No.

14) for a sum equal to the amount or valu
of the property concerned as set forth in
the instrument of revocation, but not
exceeding fifty rupees.
52. Share warrants to bearer issued under the Companies Act, Ten rupees for every Rs.100 or part
1956 (Central Act 1 of 1956): thereof of the nominal amount of the s
hare specified in the warrant.
53. Shipping order for or relating to the conveyance of goods Thirty paise.
on board of any vessel.
54. Surrender of lease— The duty with which such lease is
chargeable.
(a) when the duty with which the lease is chargeable does
not exceed thirty rupees: Thirty rupees
(b) in any other case:
55. Transfer (whether with or without conside ration) —

(a) of debentures, being marketable securities, whether the

debenture is liable to duty or not: One rupee for every one hundred rupees
or part thereof of t he face amount of the
(b) of debentures stocks: debenture

(c) of any interest secured by a bond, mortgage deed or One rupee for every one hundred rupees
policy of insur ance— or part thereof of t he face amount of the
debenture stock.
(i) if the duty on such bond, mort gage deed or policy does
not exceed twenty-five rupees:
(ii) in any other case:
The duty with which such bond, mortgage
(d) of any property under the Administrators-General Act, deed or policy of insurance is charge able
1963 (Central Act 45 of 1963), section 22:
 (e) of any trust property without consi deration from one Twenty-five rupees.
trustee to another trustee or from a trustee to a bene ficiary:
Forty rupees.
Exemptions

Transfer by endorsement— Twenty-five rupees or such smaller

amount as may be charged under clauses
(a) of a bill of exchange, cheque promissory note; (a) to (c) of this article.

(b) of a bill of lading, delivery order warrant for goods, or

other mercantile document of title to goods;

(c) of a policy of insurance;

(d) of securities of the Central Govern ment.

56. 'Transfer of lease by way of assignment and not by way of The same duty as a conveyance (No. 21 o
underlease: 22, as the case may be) for a consideration
equal to the amount of the consideration
for the transfer.
57. Trust--

A. Declaration of—of or concerning any property when The same duty as a Bottomry Bond (No.
made by any writing not being a will: 14) for a sum equal to the amount or valu
of the property concerned as set forth in
B. Revocation of—of or concerning any property when the instrument
made by any instrument other than a will:
The same duty as a Bottomry Bond (No.
14) for a sum equal to the amount or valu
of the property concerned as set forth in
the instrument.
58. Warrant for goods, that is to say, any instrument evidencing One rupee fifty paise.".
the title of any person therein named or his assigns or the
holder thereof to the property in any goods lying in or upon
any dock, warehouse or wharf, such inst rument being
signed or certified by or on behalf of the person in whose
custody such goods may be:
7. Repeal and saving .—(1) The Kerala Stamp (Amendment) Ordinance, 1969 (1 of 1969), is hereby
repealed.
(2)Notwithstanding such repeal, anything done or any action taken under the principal Act as
amended by the said Ordinance shall be deemed to have been done or taken under the principal Act as
amended by this Act had commenced on the 20 th day of April, 1969.
 Act 7 of 1973

THE KERALA STAMP (AMENDMENT) ACT, 1973[1]

An Act further to amend the Kerala Stamp Act, 1959.

Preamble.—WHEREAS it is expedient further to amend the Kerala Stamp Act, 1959, for
the purposes hereinafter appearing;

Be it enacted in the Twenty-fourth Year of the Republic of India as follows:—

1. Short title and commencement.—(1) This Act may be called the Kerala Stamp
(Amendment) Act, 1973.

(2) It shall come into force on the 1st day of April, 1973.

2. Omission of section 3A.—In the Kerala Stamp Act, 1959 (17 of 1959) (hereinafter
referred to as the principal Act), section 3A shall be omitted.

3. Amendment of section 6,—In section 6 of the principal Act, the Explanation shall be
omitted.

4. Amendment of section 25.—In the proviso to the Explanation to section 25 of the

principal Act, the brackets, words, figures and letter "[other than the additional duty paid
in pursuance of sub-section (2) of section 3A]" shall be omitted.

5. Amendment of Schedule.—In article 30 of the Schedule to the principal Act, in item

(i) of clause (b), in the entry in column (3), the brackets, words, figures and letter "[other
than the additional duty paid in pursuance of sub-section (2) of section 3A]" shall be
omitted.

6. Repeal.—The Kerala Stamp (Amendment) Act, 1972 (6 of 1972), is hereby repealed.

 THE KERALA STAMP (AMENDMENT) ACT, 1991 [1]

(ACT 16 OF 1991)

An Act further to amend the Kerala Stamp Act, 1959.

Preamble.— WHEREAS it is expedient further to amend the Kerala Stamp Act,

1959, for the purposes hereinafter appearing;

BE it enacted in the Forty-second year of the Republic of India as follows: —

1. Short title and commencement. —(1) This Act may be called the Kerala Stamp
(Amendment) Act, 1991.

(2) It shall be deemed to have come into force on the llth day of January, 1991.

2. Amendment of section 2 — ln the Kerala Stamp Act, 1959 (17 of 1959) (hereinafter
referred to as the principal Act) in Section 2, clause (mm) shall be omitted.

3. Omission of section 28A. —Section 28A of the principal Act, shall be o mitted.

4. Omission of section 45A.— Section 45 A of the principal Act, shall be omitted.

5. Amendment of section 45B.— Sub-section (3A) of section 45B of the principal Act
shall be omitted.

6. Amendment of the Schedule. — In THE SCHEDULE to the principal Act, —

(1) for serial numbers 21 and 22 and the entries relating thereto in columns (2) and
(3), the following Serial Numbers and entries shall respectively be substituted, namely:—

21. Conveyance (as defined by section 2(d), not Five rupees for every Rs. 100 or
being a transfer charged or exempted under No. part thereof of the amount or
55] value of the consideration for
such conveyance.

22. Conveyance [as defined by section 2 (d), not Seven rupees fifty paise for every
being a transfer charged or exempted under No. Rs. 100 or part thereof of the
55] of immovable properly situated within the amount or value of the considera-
Municipal Corporations or Municipalities tion for such conveyance";

(2} for serial No. 29 and the entries relating thereto in columns (2) and (3), the
following Serial Number and entries shall be substituted, namely: —
“29. Exchange of property—instrument of: The same duty, as a convey-ance
(No. 21 or 22, as the case may
be) for a consideration equal to
the value of the property of grea-
ter value as set forth in such
instrument";

(3) in the entries relating to Serial Number 42, for the entry “partition — Instrument of
(as defined by section 2 (k)]" and clauses (i) and (ii) below it in column (2) and the
entries against them in column (3), the following shall be substituted, namely:—

“Partition–Instrument of (as defined by section 2 (k):

i) Where the partition is among all or some of
The same duty as a Buttomry
the family members Bond (No. 14) for the amount of
the value of the separated share
or shares of the property
ii) in any other case Five rupee for every Rs.100 or
part thereof of the amount of the
value of the separated share or
shares of the property.
Explanation. —Family means husband, wife, children and .the legal heirs of the deceased
children if any, as the case may be."

4) for serial No. 48 and the entries thereto in columns (2) and (3), the following Serial
Number and entries shall be substituted, namely :—

"48. Release, that is to say, any instrument (not being

such a release as is provided .for by section 24),
whereby a person renounces a claim upon
another person or against any specified
property—
• When such release operates in favour of his or The same duty a Bottomry Bond
(No. 14} for such amount or
 her spouse or children value as set forth in the release.

• in any other case The same duty as a conveyance

(No. 21 or 22, as the case may
be) for such amount or value as
set forth in the release.”

7. Repeal and saving.— (1) The Kerala Stamp (Amendment) Ordinance 1991 (1 of
1991), is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the
principal Act as amended by the said Ordinance shall be deemed to have been done or
taken under the principal Act as amended by this Act.
 ACT 1 OF 2004

THE KERALA STAMP (AMENDMENT) ACT, 2004 [1]

An Act further to amend the Kerala Stamp Act, 1959.

Preamble. —WHEREAS it is expedient further to amend the Kerala Stamp Act,

1959, for the purposes hereinafter appearing;

Be it enacted in the Fifty-fifth Year of the Republic of India as follows: —

1. Short title and commencement. —(1) This Act may be called the Kerala
Stamp (Amendment) Act, 2004.

(2) It shall be deemed to have come into force on the 2nd day of December
2003.

2. Insertion of new section 30A. —In the Kerala Stamp Act, 1959 (17 of
1959) (hereinafter referred to as the principal Act), after section 30, the following
section shall be inserted, namely: —

"30A. Ceiling on surcharge on stamp duty. —Notwithstanding anything

contained in the Kerala Panchayat Raj Act, 1994 (13 of 1994) or in the Kerala
Municipality Act, 1994 (20 of 1994), the rate of surcharge on stamp duty leviable on any
instrument by a Grama Panchayat or a Municipality shall not exceed two per cent of the
amount on which such stamp duty is payable.".

3. Amendment of the Schedule. —In the Schedule to the principal Act. —

(a) in column (3), against serial number 21, for the entry "Six rupees for such
conveyance", the entry "Two rupees for every Rs. 100 or part thereof, of the fair value
of the property or the amount or value of the consideration for such conveyance,
whichever is higher" shall be substituted;

(b) for serial number 22 and the entries relating thereto in columns (2) and (3),
the following serial number and entries shall, respectively, be substituted, namely—

"22. Conveyance as defined by section

2 (d), not being transfer charged or
exempted under No.55, of
immovable property situated
within, —
(i) the Municipalities other than MunicipalThree rupees for every Rs. 100 or part
Corporations. thereof, of the fair value of the property
or the amount or value of the
consideration for such conveyance,
 whichever is higher.
(ii) the Municipal Corporations. Four rupees for every Rs. 100 or part
thereof, of the fair value of the property
or the amount or value of the
consideration for such conveyance,
whichever is higher.".

4. Repeal and Saving. —(1) The Kerala Stamp (Amendment) Ordinance, 2003
(6 of 2003) is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under
the principal Act as amended by the said Ordinance, shall be deemed to have been done
or taken under the principal Act as amended by this Act.
 ACT 1 OF 2004

THE KERALA STAMP (AMENDMENT) ACT, 2004 [1]

An Act further to amend the Kerala Stamp Act, 1959.

Preamble. —WHEREAS it is expedient further to amend the Kerala Stamp Act,

1959, for the purposes hereinafter appearing;

Be it enacted in the Fifty-fifth Year of the Republic of India as follows: —

1. Short title and commencement. —(1) This Act may be called the Kerala
Stamp (Amendment) Act, 2004.

(2) It shall be deemed to have come into force on the 2nd day of December
2003.

2. Insertion of new section 30A. —In the Kerala Stamp Act, 1959 (17 of
1959) (hereinafter referred to as the principal Act), after section 30, the following
section shall be inserted, namely: —

"30A. Ceiling on surcharge on stamp duty. —Notwithstanding anything

contained in the Kerala Panchayat Raj Act, 1994 (13 of 1994) or in the Kerala
Municipality Act, 1994 (20 of 1994), the rate of surcharge on stamp duty leviable on any
instrument by a Grama Panchayat or a Municipality shall not exceed two per cent of the
amount on which such stamp duty is payable.".

3. Amendment of the Schedule. —In the Schedule to the principal Act. —

(a) in column (3), against serial number 21, for the entry "Six rupees for such
conveyance", the entry "Two rupees for every Rs. 100 or part thereof, of the fair value
of the property or the amount or value of the consideration for such conveyance,
whichever is higher" shall be substituted;

(b) for serial number 22 and the entries relating thereto in columns (2) and (3),
the following serial number and entries shall, respectively, be substituted, namely—

"22. Conveyance as defined by section

2 (d), not being transfer charged or
exempted under No.55, of
immovable property situated
within, —
(i) the Municipalities other than MunicipalThree rupees for every Rs. 100 or part
Corporations. thereof, of the fair value of the property
or the amount or value of the
consideration for such conveyance,
 whichever is higher.
(ii) the Municipal Corporations. Four rupees for every Rs. 100 or part
thereof, of the fair value of the property
or the amount or value of the
consideration for such conveyance,
whichever is higher.".

4. Repeal and Saving. —(1) The Kerala Stamp (Amendment) Ordinance, 2003
(6 of 2003) is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under
the principal Act as amended by the said Ordinance, shall be deemed to have been done
or taken under the principal Act as amended by this Act.