Jharkhand

Stamp &Court fees Manual

Containing
0 Indian Stamp Act, 1889
0 Jharkhand Stamp Rules, 2000
' 0 e-Stamping
0 Notifications relating to e-Stamping
0 The Jharkhand Stamp (Use of Franking Machine/ ·,
. /
Tax Meter/e-Stamping) Rules, 2009 . ti ?•:: -_

0 $1t&os c!JS:icb (i1¥a1 cff~frar~ cJftelft-1s:it5°I) ~ ' 2099 , ~,•',

0 $1t&Ds «.lcfQ (fcl~a q;r ct{cllicbcif filc11tol) fil(l lcFUclcft, 2000
O The Court-Fees Act, 1870 .
I

0
State Government Rules under the Court-Fees Act,.1870
O Notifications

K. K. Malhotra
Sweta Kumari

MALHOTRA BOOK AGENCY

11 /A, Panchwati Plaza
Kutchery Road, Ranchi _ 834oo 1
Mob.: 9308090536
 Jharkhand StarnP & court Fees Manual

681
[SCHEDULE ·.IA
STAii/iP ouTY ON . INSTRUMENTS
(See section 3, first provise )
oescri!]tion of Instruments Proper stamp dut
\ 1-:Acknowledgrnent, of a d~bt exce:ding 0.35 paise Y
twen~ rupees in arnount 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
acknowledgment does not contain any promise to
pay the debt or any stipulation to pay interest, or
to deliver any other goods or other property.
comments and case-law
[An instrument once admitted in evidence
cannot be challenged at any stage of the same
proceeding. Hindustan Steel Ltd vs. Dilip
Construct,on Co, 1969 BLJR 1074 (SC); see also
RpJendra Pd. vs. Most Siba Devi, 1982 PLJR 119.
All such instruments wtiich have been
en?dorsed _by the Collector are admissible in
ev, ence, 1b1d.) - -
. . 2. Administration Bond, includin
·1 given under sections 291 375 d 3 g a bond
\
I
lndt~n Succession Act, 1925 (XX~~X f76 of the
section 6 of the G . o 1925) or
1873 (V of 1873)~vemment Savings Banks Act, .

ooowhere
Rs. 1(a) f the amou n· t does
· not exceed
-
2.10
_
,( . . or every Rs. 100 or part thereof :
b) many other case . · · · The duty payable under clause
~a) for the first Rs. 1oooand
in addition, the sam'e du~a~
on Bond (No. 15) for the
portion in excess of Rs.
1,000.
3. Adoption d d . 42.00
ument ~e 'that
conferri(other th an will) record·is to saY, any .instr-
ng or purporting to confer mg an .adoption or
Advocate, See Entry an authority to adopt.
. . 4. Affida ·t . . . as an advocate (N 3 4.20
ban in the ca v1 'including an affi . o. 0).
or declare in:eotersons by law"::~t1on or declara-
a of swearing. owed to affirm
. Exempt1·0 ·
Aff tdavit or declarar ns
ton .in writing when made-
 Indian Stamp Act, 1899 [ 69
schedule IA ]
______-r}escription of Instruments Proper stamp duty
a condition of enrolment under the
. n ArrllY Act, 1911 or the Indian Air Force Act
India ,
1932]
(b) _1[x x x]
(c) for the: sole purpose_ of enabling any
person to receive any pension or charitable '\

allowance. - .
*3.50
s. Agreement or memorandum of an
Agreement-
Exemptions

Agreement of memorandum of Agreement-

-, (a) 1[x x x] · .)

(b) made in the form of tenders to the Central

Government for, or relating to, any loan; ·
(c) made under the European Vagrancy Act,
1874 (IX of 1874), section 17; .
Agreement to lease-See Lease (no. 35)
~ 'Agreement relating to deposit of _title
deeds, pawn or pledge, that is to say any
instrument evidencing an agreement relating to-
(1) the deposit of title-deeds or instruments
constituting or being evidence of the title to any
property whatever (other th~n a marketable
security), or
(2) the pawn or pledge of movable property,
where such deposit, pawn or pledge has been
made by way of security for it,-e-repayment of ·
money advanced or to be advanced by way of
loan of a~ existing or f~ture debt-
(a) if such loan or debt is repayable on
demand or more than three months from the date
of the instrumen! evidencing the agreement- .
•s · . h d Revenue Registration &
·og on the official website of Jhark an . '
 [ Schedule IA
Fees Manual
. court
· d stamP & ,proper stamp duty
Jharkhan
If drawn in If drawn in
set of two set of three
for each for each
part of · part of the·
the set. set.

or debt 0.35 0.25

f the loan
mount o
. (i) when th;~s. 1oo loan or debt 0.65 . 0.45 0.25
does not excee e amount of thc~ed Rs, 200;
(ii) wh~~but does not ex200 but does
exceedS As. ·t exceeds As. 1.30 0.65 0.45
(•") when 1
111 d As: 400; 400 but does
not excee . ceeds As. 1.90 1.05 0.65
(' ) when it ex
nol ex~eed Rs, 600; ds Rs. 600 but does 1.30 0.85
(v) when it ex~ee 2.45
not exceed As. _aoo, ds Rs. 800 but does
3.C5 1.60 1.05
(VI') when it1000'
excee
not exceed Rs. . ' ds Rs. 1000 but does 60
3. 1.90 . 1.30
(VII") when it200'
excee .
not exceed Rs. 1 ' d Rs 1200 but does 4.75 .
(VIII...) when it excee
oo· s . 2.45 1.60
not exceed Rs. _16 ' d Rs. 1600 but does
(ix) when it excee s . 7.15 3.60 2.45
2500'
not exceed Rs._ ' d Rs 2500 but does
(x) when 1t exc~e s 7.15 4.75
14.20
not exceed Rs. 5ooo, · d
(xi) when it exceeds Rs. 5000 but oes
not exceed Rs. 7500; 21.00 10.75 7.15
(xii) when it exceeds Rs. 7500 but does
not exceed Rs. 10,000; · . 28.35 14.20 9.45
(xiii) when it exceeds Rs. 10,000 but
does not exceed Rs. 15,000; 42.55 21.35 14.20 ·
(xiv) when it exceed Rs 15,000 but does ·
not exceed Rs. 20,000; . 56.70 28.35 18.90
(xv) when it exceeds Rs. 20,000 but doe
not exceed Rs. 25,000; 70.90 35.50 23.65
(xvi) when it exceeds Rs. 25,000 but doe
not exceed Rs. 30,000; ·· 28.35
85.05 42.55
(xvii) and for every additional Rs. 10,000
or art thereof in excees of Rs. 30,000. · 9.45loan or
28.35 14.20
b) 'f such loan or debt is repaya-
ble not more than three months from Half the duty payable ~n:iause(a)
· ate of such instrument. · debt under clause (a), ( h arnount
(ii) or clause (a) (iii) fort e
secured.
 . Indian Stamp Act, 1899 [ 71
scriedule IA 1
-----Description of Instruments · Proper stamp duty
~ppointment in execution of a power, 52.50
ether of trustees or of prope~~' movable or
:movable, where made by any wntmg not being a
will. • . .
Appra1sement or valuation otherwise .
8
. un· der an order of the Court in the course of a
than
-. .
suit- · ·
(a) where the amount does not exceed Rs. 1,000; The same duty as a bond
(No. 15) for such amount.
(b) in any other case .. . 15.75
Exemptions
(a) Appraisement or valuation made, for the
information of one party only, and not
being in any manner obligatory between
parties either by agreement or operation ·
of law.
. ..
(b) Appraisement of crops for the purpose of ·
ascertaining the amount to be given to a· ·
_ landlord as rent.
9. Apprenticeship deed- including every writing · 15.75
relating to the service or tuition of any apprentice, ...
clerk or servant, placed with any master to learn
any profession, trade or empidyment, not being
Articles of C_lerkship (No. 11 ). · ·
Exemption ·
Instruments of apprenticeship executed by a
Magistrate under the Apprentices Act, 1850
(XIX ef 850)]1.. or by which a .person is
apprenticed by or at the charge of any public
ch~JiW.
10. Articles·
of Association of a Company- . 105.00
Exemption
Articles of any Association not formed for
Profit and registered under section 26 of the
Indian Companies Act, 1913 (VII of 1913)]2
See also Memorandum of Association of a ;:
Compan No. 39). .: J.

525.00
!~~~!IEMi~~~-~ship or contract whereby
ound to serve as a ·
n as an attorney in