-1-

The Indian Stamp (Goa, Daman and Diu

Amendment) Act, 1968
 -2-

The Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968
The Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968 (Act No. 8 of 1969)
[28-6-1969] published in the Government Gazette, Series I No. 13 (Supplement)
dated 28th June, 1969] and came into force on the date 1-7-1969 (refer Notification
No. LD/2A/1/68/69/N.14 dated 28th June, 1969) in the same Government Gazette.
The Indian Stamp (Goa, Daman and Diu Amendment) Act, 1975 (Act No. 14 of
1975) [21st August, 1975] published in the Official Gazette, Series I No. 23 dated 4th
September, 1975 and came into force at once.
The Indian Stamp (Goa Amendment) Act, 1993 (Goa Act No. 9 of 1993) [31-3-1993]
published in the Official Gazette, Series I No. 52 (Extraordinary No. 3) dated 31st March,
1993 and came into force with effect from the 1st day of April, 1993.
The Indian Stamp (Goa Amendment) Act, 1994 (Goa Act No. 10 of 1994) [2-5-1994]
published in the Official Gazette, Series I No. 8 dated 26th May, 1994 and came into force
at once.
The Indian Stamp (Goa Amendment) Act, 1997 (Goa Act 9 of 1998) [4-2-1998]
published in the Official Gazette, Series I No. 46 (Extraordinary No. 2) dated 17th
February, 1998 and came into force at once.
The Indian Stamp (Goa Amendment) Act, 2000 (Goa Act 5 of 2000) [11-5-2000]
published in the Official Gazette, Series I No. 6 (Extraordinary No. 2) dated 12th May,
2000 and came into force at once.
The Indian Stamp (Goa Amendment) Act, 2001 (Goa Act 62 of 2001) [8-10-2001]
published in the Official Gazette, Series I No. 27 (Extraordinary No. 5) dated 10th
October, 2001 and came into force at once.
The Indian Stamp (Goa Amendment) Act, 2005 (Goa Act 10 of 2005) [24-6-2005]
published in the Official Gazette, Series I No. 14 (Extraordinary No. 2) dated 8th July,
2005 and came into force at once.
The Indian Stamp (Goa Amendment) Act, 2006 (Goa Act 15 of 2006) [18-8-2006]
published in the Official Gazette, Series I No. 20 (Extraordinary No. 2) dated 18th August,
2006 and came into force with effect from the 10th day of May, 2006.

The Indian Stamps Act 1899 (Central Act 2 of 1899)

Section amended and inserted by the State Acts

Sections State Act No. 24 17 of 1968

2 17 of 1968, 9 of 1998 27 14 of 1975
3 17 of 1968 29 17 of 1968
4 17 of 1968 32 17 of 1968
6 17 of 1968 47-A ( Inserted ) 14 of 1975
6-A (Inserted ) 17 of 1968 77 17 of 1968
9A ( Inserted ) 10 of 2005 78 14 of 1975
10 9 of 1998 Schedule 1-A 17 of 1968, 14 of 1975, 9 of
11 17 of 1968 1993, 10 of 1994, 9 of 1998, 5
18A ( Inserted ) 17 of 1968 of 2000, 62 of 2001 and 15 of
2006
23-A ( Inserted ) 17 of 1968
 -3-

GOVERNMENT OF GOA, DAMAN AND DIU

Law and Judicial Department
—
Notification
LD/2A/1/68/69-N-5
The Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968 1*(Act No. 8 of 1969)
which has been assented to by the President of India on 11th April, 1969, is hereby
published for general information of the public.
V. R. Vaze, Under Secretary.
Panaji, 30th April, 1969.
——

The Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968
(Act No. 17 of 1968)
An Act to amend the Indian Stamp Act, 1899, as in force in the Union territory of Goa,
Daman and Diu, and to repeal the local law relating to Sisa.

Be it enacted by the Legislative Assembly of Goa, Daman and Diu in the Nineteenth
Year of the Republic of India as follows:—

1. Short title, extent and commencement. — (1) This Act may be called the Indian
Stamp (Goa, Daman and Diu Amendment) Act, 1968.

(2) It extends to the whole of the Union territory of Goa, Daman and Diu.

(3) It shall come into force on such date as the Administrator of the Union territory of
Goa, Daman and Diu may, by notification in the Official Gazette, appoint.

2. Amendment of section 2.— In the Indian Stamp Act, 1899, as in force 2 of 1899.
in the Union territory of Goa, Daman and Diu (hereinafter referred to as the
principal Act), in section 2,—
2
[(i) after clause (7), the following shall be inserted, namely:—

“(7A) ‘Chief Controlling Revenue Authority” means such Officer as the

Government may, by notification in the Official Gazette, appoint in this behalf for
the State.”;

(a) in clause (10), after the words and figure “by Schedule I”, the words, figure and
letter “or by Schedule I-A, as the case may be” shall be added at the end;

1
Read with Corrigendum No. LD/2A/1/68/69/N.5 dated 28-6-1969 published in the Government Gazette, Series I No. 13
(Supplement) dated 28-6-1969.
2
Inserted by Amendment Act 9 of 1998 [4-2-1998].
 -4-

(ii) in clause (13), after sub-clause (b), the following sub-clauses shall be inserted,
namely:—
“(c) impression by franking machine;
(d) impression by any such machine as the Government may, by notification in
the Official Gazette, specify.”.
(b) after clause (25), the following clause shall be inserted, namely:—
“(26) “Union territory” means the Union territory of Goa, Daman and Diu.”.]
3. Amendment of section 3.— In section 3 of the principal Act, for the proviso, the
following provisos shall be substituted, namely:—
“Provided that, except as otherwise expressly provided in this Act, and
notwithstanding anything contained in clause (a) or clause (c) or in Schedule I, the
amount indicated in Schedule I-A shall, subject to the exemptions contained in that
Schedule, be the duty chargeable on the following instruments, namely:—
(1) every instrument mentioned in Schedule I-A as chargeable with duty under that
Schedule which, not having been previously executed by any person, is executed in the
Union territory on or after the date of commencement of the Indian Stamp (Goa,
Daman and Diu Amendment) Act, 1968;
(2) every instrument mentioned in Schedule I-A as chargeable with duty under that
Schedule, which, not having been previously executed by any person, is executed out
of the Union territory on or after the date of commencement of the Indian Stamp (Goa,
Daman and Diu Amendment) Act, 1968, and relates to any property situated, or to any
matter or thing done or to be done in the Union territory and is received in the said
Union territory:
Provided further that no duty shall be chargeable in respect of —
(1) any instrument executed by, or on behalf of, or in favour of, the Government in
cases where, but for this exemption, the Government would be liable to pay the duty
chargeable in respect of such instrument;
(2) any instrument for the sale, transfer or other disposition, either absolutely or by
way of mortgage or otherwise, of any ship or vessel, or any part, interest, share or
property of or in any ship or vessel, registered under the Inland-Steam-Vessels Act,
1917, the Merchant Shipping Act, 1958, or the Coasting Vessels Act, 1838, as
amended by subsequent Acts.”.
4. Amendment of section 4.— In section 4 of the principal Act, in sub-section (1),—
(i) after the words and figure “in Schedule I” the words, figure and letter “or in
Schedule I-A, as the case may be” shall be inserted;
(ii) for the words “in that Schedule”, the words, figures and letters “in Schedule I or
in Schedule I-A, as the case may be” shall be substituted.
5. Amendment of section 6.— In section 6 of the principal Act,
(a) after the words and figure “in Schedule I”, the words, figure and letter “or in
Schedule I-A, as the case may be” shall be inserted;
 -5-

(b) in the proviso, after the words “has been paid”, the words, figure and letter
“unless such instrument falls within the provisions of section 6-A”, shall be added at
the end.

6. Insertion of new section 6-A.— After section 6 of the principal Act, the following
section shall be inserted, namely:—

“6-A. Payment of higher duty in respect of certain instruments.— (1)

Notwithstanding anything contained in section 4 or section 6 or in any other law for the
time being in force, unless it is proved that the duty chargeable under this Act as amended
by the Indian Stamp (Goa, Daman and Diu Amendment) Act, 1968, has been paid—
(a) on the principal or original instrument, as the case may be, or
(b) in accordance with the provisions of this section,
the duty chargeable on an instrument of sale, mortgage or settlement other than a
principal instrument or on a counterpart, duplicate or copy of any instrument shall, if the
principal or original instrument would, when received in the Union territory, have been
chargeable under this Act as amended by the Indian Stamp (Goa, Daman and Diu
Amendment) Act, 1968, with a higher rate of duty, be the duty with which the principal
or original instrument would have been chargeable under section 18-A.

(2) Notwithstanding anything contained in section 35 or in any other law for the time
being in force, no instrument, counterpart, duplicate or copy chargeable with duty under
this section shall be received in evidence as properly stamped unless the duty chargeable
under this section has been paid thereon:

Provided that a court before which any such instrument, counterpart, duplicate or copy
is produced shal1 permit the duty chargeable under this section to be paid thereon, and
shall then receive it in evidence.”
3
[“9A. Power of State Government to consolidate duties in respect of
receipts.— The State Government may, by order published in the Official Gazette,
provide for the consolidation of duties in respect of any receipts or class of receipts
given by any person (including any Government), subject to such conditions as may be
specified in the order.”]
4
Amendment of section 10.- In section 10 of the principal Act , after sub-section (2) ,
the following shall be inserted , namely.—
[“(2A) The Chief Controlling Revenue Authority, may subject to such conditions as
he may deem fit to impose, authorise use of franking machine or any other machine
specified under sub-clause (d) of clause (13) of section 2, for making impressions on
instruments chargeable with duties to indicate payment of duties payable on such
instruments.
(2B) (a) Where the Chief Controlling Revenue Authority is satisfied that having
regard to the extent of instruments executed and the duty chargeable thereon, it is

3
Inserted new section 9A by (Goa Amendment Act 10 of 2005) [24-6-2005].
4
Inserted in section 10 of the principal Act, after sub-section (2) by (Goa Amendment Act 9 of 1998) [4-2-1998].
 -6-

necessary in public interest to authorise any person, body or organization to such use
of franking machine or any other machine, he may, by order in writing, authorise such
person, body or organisation.
(b) Every such authorisation shall be subject to such conditions, if any, as the
Chief Controlling Revenue Authority may, by any general or special order, specify
in this behalf.
(2C) The procedure to regulate the use of franking machine or any other machine as
so authorised shall be such as the Chief Controlling Revenue Authority may, by order,
determine.
(3) Notwithstanding anything contained in sub-section (1), where the Government,
in relation to any area in the State, is satisfied that on account of temporary shortage of
stamps in any area in the State, duty chargeable cannot be paid and payment of duty
cannot be indicated on instruments by means of stamps, the Government, may, by
notification in the Official Gazette, direct that, in such area and for such period as may
be specified in such notification, the duty may be paid in cash or by demand draft or by
pay order in any Government treasury or Government sub-treasury or any other place
as the Government may, by notification in the Official Gazette, appoint in this behalf
and the receipt or challan therefor shall be given by the Officer in charge thereof. Such
receipt or challan shall be presented to the Chief Controlling Revenue Authority who
shall, after due verification that the duty has been paid in cash or by demand draft or
by pay order, make an endorsement to that effect on the instrument to the following
effect, after cancelling such receipt or challan so that it cannot be used again,
namely:—
“Stamp duty of Rs. …………. paid in cash or by demand draft or by pay order vide
Receipt/Challan No. ………. dated the ………….

Signature of the Chief

Controlling Revenue Authority
Provided that the period to be specified in the notification shall not exceed a period
of three months.

Explanation:— For the purposes of this sub-section, the expressions “demand

draft” and “pay order” mean the demand draft or pay order issued by the State Bank of
India constituted under the State Bank of India Act, 1955, or, a corresponding new
bank constituted under section 3 of the Banking Companies (Acquisition and Transfer
of Undertakings) Act, 1970, or, under section 3 of the Banking Companies
(Acquisition and Transfer of Undertakings) Act, 1980, or, any other bank being a
Scheduled Bank as defined in clause (e) of section 2 of the Reserve Bank of India Act,
1934.

(4) An impression made under sub-section (2A), (2B) and (2C), or, as the case may
be, an endorsement made under sub-section (3), or any instrument, shall have the same
effect as if duty of an amount equal to the amount indicated in the impression or, as the
case may be, stated in the endorsement has been paid in respect of, and such payment
has been indicated on such instrument by means of stamps, under sub-section (1).”.]
 -7-

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

(a) in clause (a), for the words “ten naye paise”, the words “twenty paise” shall be
substituted;
(b) clause (c) shall be omitted.
8. Insertion of new section 18-A.— After section 18 of the principal Act, the
following section shall be inserted, namely:—
“18-A. Payment of duty on certain instruments liable to increased duty under
item (2) of the first proviso to section 3.— Where any instrument (other than the one
in respect of the documents specified in Entry 91 of List I in the Seventh Schedule to
the Constitution) has become chargeable in any part of India other than the Union
territory with duty under this Act or under any other law for the time being in force in
any part of India and thereafter becomes chargeable with a higher rate of duty in the
Union territory under item (2) of the first proviso to section 3—
(i) notwithstanding anything contained in the said first proviso to section 3, the
amount of duty chargeable on such instrument shall be the amount chargeable on it
under Schedule I-A less the amount of duty, if any, already paid on it in India;
(ii) in addition to the stamps, if any, already affixed, thereto, such instrument shall
be stamped with the stamps necessary for the payment of the amount of duty
chargeable on it under clause (i) in the same manner and at the same time and by the
same person as though such instrument was an instrument received in India for the first
time at the time when it became chargeable with the higher duty.”.
9. Amendment of section 23-A.— In section 23-A of the principal Act, in sub-section
(1), after the word and figure “Schedule I”, the words, letters, figures and brackets “or
Article No. 5(c) of Schedule I-A, as the case may be.” shall be added at the end.
10. Amendment of section 24.— In section 24 of the principal Act, in the proviso,
after the word and figure “Schedule I”, the words, letters and figures “or Article No. 18 of
Schedule I-A, as the case may be” shall be added at the end.
5
[2. Amendment of section 27. — In section 27 of the Indian Stamp Act, 1899
(Central Act II of 1899), as in force in the Union territory of Goa, Daman and Diu
(hereinafter referred to as “the principal Act”), after the words and brackets “The
consideration (if any)”, the words “and the market value” shall be inserted.]
11. Amendment of section 29.— In section 29 of the principal Act, in clause (a), after
the word and figure “Schedule I”, the words, figure and letter “or the corresponding
Article of Schedule I-A, as the case may be,” shall be inserted.
12. Amendment of section 32.— In the proviso to section 32 of the principal Act,
(i) in clause (a), after the words “any instrument”, the words, bracket and figures
“other than an instrument chargeable with duty under item (2) of the first proviso to
section 3” shall be inserted;
(ii) in clause (b), the word “or” occurring at the end shall be omitted;

5
Inserted the words in section 27 by Amendment Act No. 14 of 1975) [21-8-1975].
 -8-

(iii) in clause (c), the word “or” shall be inserted at the end;
(iv) after clause (c), the following clause shall be inserted, namely:—
“(d) any instrument chargeable with duty under item (2) of the first proviso to
section 3 and brought to him after the expiration of three months from the date on
which it is first received in the Union territory.”.
6
[3. Insertion of new section 47A.— After section 47 of the principal Act, the
following section shall be inserted namely:—
“47A. Instruments of conveyance, etc. undervalued how to be dealt with.—
(1) If the registering officer appointed under the Registration Act, 1908 (Central Act
16 of 1908) while registering any instrument of conveyance, exchange or gift has
reason to believe that the market value of the property which is the subject matter of
conveyance, exchange or gift has not been truly set forth in the instrument, he may,
after registering such instrument, refer the same to the Collector for determination
of the market value of such property and the proper duty payable thereon.
(2) On receipt of a reference under sub-section (1) the Collector shall, after
giving the parties a reasonable opportunity of being heard and after holding an
enquiry in such manner as may be prescribed by rules made under this Act,
determine the market value of the property which is the subject matter of
conveyance, exchange or gift and the duty as aforesaid, and, thereupon, the
difference, if any, in the amount of duty, shall be payable by the person liable to pay
the duty.
(3) The Collector may on his own motion or otherwise, within two years from the
date of registration of any instrument of conveyance, exchange or gift not already
referred to him under sub-section (1), call for and examine the instrument for the
purpose of satisfying himself as to the correctness of the market value of the
property as set forth in such instrument, which is the subject matter of conveyance,
exchange or gift and the duty payable thereon and if after such examination he has
reason to believe that the market value of such property has not been truly set forth
in the instrument, he may determine the market value of such property and the duty
as aforesaid in accordance with the procedure provided for in sub-section (2) and,
thereupon, the difference, if any, in the amount of duty, shall be payable by the
person liable to pay the duty:
Provided that nothing in this sub-section shall apply to any instrument registered
before the date of the commencement of the Indian Stamp (Goa, Daman and Diu
Amendment) Act, 1975.
(4) Any person aggrieved by an order of the Collector under sub-section (2) or
sub-section (3), may appeal to the Civil Judge, Senior Division and all such appeals
shall be preferred within such time, and shall be heard and disposed of in such
manner, as may be prescribed by rules made under this Act.
Explanation:— For the purposes of this Act, market value of any property shall
be estimated to be the price which in the opinion of the Collector or the Civil Judge,
Senior Division, as the case may be, such property would have fetched or would
6
Inserted new section 47-by Amendment Act No. 14 of 1975) [21-8-1975].
 -9-

fetch, if sold in the open market on the date of execution of the instrument of
conveyance, exchange or gift.”.]
13. Amendment of section 77.— In section 77 of the principal Act, for the words
“Nothing in this Act”, the words, figure and letter “Except for the provision as to copies
of instruments contained in section 6-A, nothing in this Act” shall be substituted.
7
[4. Substitution of new section for section 78.— For section 78 of the principal
Act, the following section shall be substituted, namely:—
“78. Duty or allowance to be rounded off to the next higher multiple of five
paise.— If the total amount of duty payable, or of allowance to be made, under this
Act is not a multiple of five paise, the total amount shall be rounded off to the next
higher multiple of five paise.”.]
14. Insertion of Schedule I-A.— After Schedule I of the principal Act, the following
Schedule shall be inserted, namely:—
8
[“SCHEDULE I-A
Description of Instrument Proper stamp duty
(1) (2)
9
1. Acknowledgement of a debt exceeding twenty rupees in Twenty Rupee.
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.
2. Administration Bond, including a bond given under the Indian
Succession Act, 1925, or section 6 of the Government Savings
Banks Act, 1873.
(a) where the amount does not exceed Rs. 2,000; Hundred rupees.
(b) in any other case. Fifty rupees.
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.
10
4. Affidavit, including an affirmation or declaration in the case Twenty Rupee.
of persons by law allowed to affirm or declare instead of
swearing.

7
Substituted section 78 by Amendment Act No. 14 of 1975 [21-8-1975].
8
Schedule I-A inserted by the Goa Act No. 17 of 1968. Thereafter it was amended by Goa Act No. 14 of 1975. By the Goa
Act No. 9 of 1993 entire schedule were substituted. After 1993 various amendments are carried out in the schedule which
are referred in the respective places. .
9
In place of “One Rupee” ” the words “Five Rupee” were substituted by amendment Act 5 of 2000, there after by the
amendment Act 62 of 2001 present entry substituted.
10
In place of “Two Rupee” the words “Five Rupee” were substituted by amendment Act 5 of 2000, there after by the
amendment Act 62 of 2001 present entry substituted.
 - 10 -

Exemptions
Affidavit or declaration in writing when made—
(a) as a condition of enrolment in the Armed Forces of the
Union;
(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. Fifteen rupees.
(b) if relating to the sale 11[of] Government security or share Subject to a maximum of
in an incorporated company or other body corporate. fifteen rupees twenty paise
for every Rupees 10.000 or
part thereof of the value of
the Security or share.
12
“(bb) if relating to an agreement for the sale of an Rupees 100/- for property
immovable property. valued upto Rs.1 lakh or part
thereof and for property
valued in excess of Rs. 1
lakh upto Rs.5 lakhs,
Rs.500/- per lakh or part
thereof and for property
valued in excess of Rs. 5
lakhs, Rs.1,000/- per lakh or
part thereof.”
(c) if not otherwise provided for ... … Ten rupees.

Exemptions
Agreement or memorandum of agreement—
(a) for or relating to the sale of goods or merchandise
exclusively not being a NOTE or MEMORANDUM
chargeable under No. 42;
(b) made in the form of tenders to the Central Government for
or relating to any loan;
AGREEMENT TO LEASE. See LEASE (No. 34)
6. 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
than a market-able security), or
(2) the pawn or pledge of movable property,
Where such deposit, pawn or pledge has been made by
way of security for the repayment of money advanced

11
In place of word “or” substituted by the amendment Act 9 of 98.
12
Inserted by the Goa Act No. 15 of 2006.
 - 11 -

or to be advanced by way of loan or an existing or

future debt—
(a) if such loan or debt is repayable on demand for more The same duty as a Bill of
than three months from the date of the instrument Exchange [No. 13 (b)] for the
evidencing the agreement; amount secured.
(b) if such loan or debt is repayable not more than three Half the duty payable on a
months from the date of such instrument. Bill of Exchange [No. 13
(b)] for the amount secured.
Exemptions
Instrument of pawn or pledge of goods if unattested—
7. APPOINTMENT IN EXECUTION OF A POWER, whether Fifty rupees.
of trustees or of property, movable or immovable, where made
by any writing not being a will.
8. APPRAISEMENT OR VALUATION, made otherwise than One rupee.
under an order of the Court in the course of suit—
(a) where the amount or value secured does not exceed Rs. 10/- One rupee.
where it exceeds Rs. 10/- and does not exceed Rs. 50/- One rupee.
where it exceeds Rs. 50/- and does not exceed Rs. 100/- Two rupees.
where it exceeds Rs. 100/- and does not exceed Rs. 200/- Three rupees.
where it exceeds Rs. 200/- and does not exceed Rs. 300/- Five rupees.
where it exceeds Rs. 300/- and does not exceed Rs. 400/- Six rupees.
where it exceeds Rs. 400/- and does not exceed Rs. 500/- Seven rupees.
where it exceeds Rs. 500/- and does not exceed Rs. 600/- Eight rupees.
where it exceeds Rs. 600/- and does not exceed Rs. 700/- Nine rupees.
where it exceeds Rs. 700/- and does not exceed Rs. 800/- Ten rupees
where it exceeds Rs. 800/- and does not exceed Rs. 900/- Eleven rupees.
where it exceeds Rs. 900/- and does not exceed Rs. 1000/- Twelve rupees.
(b) in any other case ... ... ... Twenty rupees.

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 relating to Ten rupees.
the 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).

Exemptions
Instrument of apprenticeship executed by a Magistrate under
the Apprentices Act, 1961 or by which a person is
apprenticed by, or at the charge of any public charity.
 - 12 -

13
[ “10. ARTICLES OF ASSOCIATION OF A COMPANY
When the Company has no share capital or nominal share One thousand rupees for
capital or increased share capital. every Rs. 5,00,000 or part
thereof.]
EXEMPTION
Articles of any Association not formed for profit and
registered Under section 25 of the Companies Act, 1956 (see
also Memorandum of Association of a Company (Article 38).”;
Exemption
Articles of any Association not formed for profit and
registered under section 25 of the Companies Act, 1956.
See also MEMORANDUM OF ASSOCIATION OF A
COMPANY (No. 38).
11. ARTICLES OF CLERKSHIP or contract whereby any Three hundred rupees.
person first becomes bound to serve as a clerk in order to his
admission as an attorney in any High Court.
ASSIGNMENT. See CONVEYANCE (No. 22), TRANSFER
(No. 62), TRANSFER OF LEASE (No. 63), as the case may be.
ATTORNEY. See Power of Attorney (No. 48).
AUTHORITY TO ADOPT, See ADOPTION DEED (No. 3)
12. AWARD, that is to say, any decision in writing by an The same duty as a Bond
arbitrator or umpire, not being an award directing a partition, (No. 15) for the amount of
on a reference made otherwise than by an order of the Court value of the property to
in the course of a suit. which the award relates as
set forth in such award
subject to a maximum of
fifty rupees.
13. BILL OF EXCHANGE, as defined by section 2(2) not being See Schedule-I.
a Bond, bank-note or currency-note.
14. BILL OF LADING (including a through bill of lading). See Schedule-I.
15. BOND as defined by section (5) not being a debenture
(No. 26) and not being otherwise provided for
VII of 1870, by this Act, or by the Court Fees Act, 1870
(7 of 1870)—
where the amount or value secured does not exceed Rs. 10/- One rupee.
where it exceeds Rs. 10/- and does not exceed Rs. 50/- Two rupees.
where it exceeds Rs. 50/- and does not exceed Rs. 100/- Three rupees.
where it exceeds Rs. 100/- and does not exceed Rs. 200/- Four rupees.
where it exceeds Rs. 200/- and does not exceed Rs. 300/- Five rupees.
where it exceeds Rs. 300/- and does not exceed Rs. 400/- Six rupees.
where it exceeds Rs. 400/- and does not exceed Rs. 500/- Seven rupees.
where it exceeds Rs. 500/- and does not exceed Rs. 600/- Eight rupees.
where it exceeds Rs. 600/- and does not exceed Rs. 700/- Nine rupees.
where it exceeds Rs. 700/- and does not exceed Rs. 800/- Ten rupees.

13
Substituted by (Goa Amendment Act 5 of 2000) [11-5-2000].
 - 13 -

where it exceeds Rs. 800/- and does not exceed Rs. 900/- Eleven rupees.
where it exceeds Rs. 900/- and does not exceed Rs. 1,000/- Twelve rupees.
and for every Rs. 500/- or part thereof in excess of Rs. 1,000/- Eight rupees.
See Administration Bond (No. 2), Bottomry Bond (No. 16),
Customs Bond or Excise Bond (No. 25), Indemnity Bond
(No. 33), Respondentia Bond (No. 56), Security Bond (No. 57).
Exemptions
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 to any
other object of public utility shall not be less than a specified
sum per mensem.
16. BOTTOMRY BOND, that is to say, any instrument The same duty as a Bond
whereby the master of a sea-going ship borrows money on (No. 15) for the same
the security of the ship to enable him to preserve the ship or amount.
prosecute her voyage.
17. CANCELLATION— Instrument of (including any Fifteen rupees.
instrument by which any instrument previously executed is
cancelled), if attested and not otherwise provided for.
See also Release (No. 55), Revocation of Settlement (No.
58B), Surrender of Lease (No. 61), Revocation of Trust
(No. 64B).
18. CERTIFICATE OF SALE (in respect of each property put
up as a separate lot and sold) granted to the purchaser of any
property sold by public auction by a Civil or Revenue Court,
or Collector or other Revenue Officer or by an Officer of
Customs.
(a) where the purchase money does not exceed Rs. 10/-; One rupee.

(b) Where the purchase money exceeds Rs. 10/- but does One rupee fifty paise.
not exceed Rs. 25/-;
(c) in any other case ... ... ... ... The same duty as is leviable
under clause (a) or (b), as
the case may be, of article
23 for a consideration equal
to the amount of the
purchase money.
14
19. CERTIFICATE OR OTHER DOCUMENT, evidencing the Ten Rupee.
right or title of the holder thereof, or any other person, either
to any shares, scrip or stock in or any incorporated company
or other body corporate, or to become proprietor of charges,
scrip or stock in or of any such company or body.
15
20. CHARTER-PARTY, that is to say, any instrument (except an Thirty Rupee.
agreement for the hire of a tug steamer), whereby a vessel or
some specified principal part thereof is left for the specified

14
In place of “One Rupee” ” the words “Two Rupee” were substituted by amendment Act 5 of 2000, there after by the
amendment Act 62 of 2001 present entry substituted.
 - 14 -

purposes of charter, whether it includes a penalty clauses or

not.
21. COMPOSITION-DEED, that is to say, any instrument except Twenty-five rupees.
an agreement whereby he conveys his property for the benefit
of his creditors, or whereby payment of a composition or
dividend on their debts 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—
22. (a) CONVEYANCE, other than a conveyance specified in
clause (b), not being a transfer charged or exempted
under article No. 62.
when the amount or value of the consideration for such Three rupees.
conveyance as set forth therein does not exceed Rs. 50/-
where it exceeds Rs. 50/- but does not exceed Rs.100/- Five rupees.
where it exceeds Rs. 100/- but does not exceed Rs. 200/- Ten rupees.
where it exceeds Rs. 200/- but does not exceed Rs. 300/- Fifteen rupees.
where it exceeds Rs. 300/- but does not exceed Rs. 400/- Twenty rupees.
where it exceeds Rs. 400/- but does not exceed Rs. 500/- Twenty five rupees.
where it exceeds Rs. 500/- but does not exceed Rs. 600/- Thirty rupees.
where it exceeds Rs. 600- but does not exceed Rs. 700/- Thirty five rupees.
where it exceeds Rs. 700/- but does not exceed Rs. 800/- Forty rupees.
where it exceeds Rs. 800/- but does not exceed Rs. 900/- Forty five rupees.
where it exceeds Rs. 900/- but does not exceed Rs. 1,000/- Fifty rupees.
and for every Rs. 500/- or part thereof in excess of Rs. 1,000/-. Thirty five rupees.
Exemptions
Assignment of copyright by entry made under the copyright Act,
1957.
(b) CONVEYANCE (Not being a transfer charged or
exempted under Article No. 62) so far as it relate to
immovable property.
Where the amount or value of the consideration for such Fifteen rupees.
conveyance as set forth therein does not exceed Rs. 200/-
Where it exceeds Rs. 200/- but does not exceed Rs. 300/- Twenty rupees.
Where it exceeds Rs. 300/- but does not exceed Rs. 400/- Thirty rupees.
Where it exceeds Rs. 400/- but does not exceed Rs. 500/- Forty rupees.
Where it exceeds Rs. 500/- but does not exceed Rs. 600/- Forty five rupees.
Where it exceeds Rs. 600/- but does not exceed Rs. 700/- Fifty rupees.
Where it exceeds Rs. 700/- but does not exceed Rs. 800/- Sixty rupees.
Where it exceeds Rs. 800/- but does not exceed Rs. 900/- Sixty five rupees.
Where it exceeds Rs. 900/- but does not exceed Rs. 1,000/- Seventy five rupees.
and for every Rs. 500/- or part thereof in excess of Rs. 1,000/- Forty rupees.

15
In place of “Five Rupee” ” the words “Ten Rupee” were substituted by amendment Act 5 of 2000, there after by the
amendment Act 62 of 2001 present entry substituted.
 - 15 -

CO-PARTNERSHIP DEED, See Partnership (No. 46)

23. COPY OR EXTRACT certified to be a true copy or extract,
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 if the duty Five rupees.
with which it was chargeable does not exceed one rupee
and fifty paise;
(ii) in any other case ... ... .... Seven rupees.
Exemptions
(a) 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.
(b) Copy of, or extract from, any register relating to births,
baptisms, namings, dedications, marriages, divorces,
deaths or burials.
24. COUNTERPART OR DUPLICATE of any instrument
chargeable with duty and in respect of which the proper duty
has been paid—
(a) if the duty with which the original instrument is The same duty as is payable
chargeable does not exceed three rupees; on the original.
(b) in any other case ... ... ... Five rupees.
Exemption
Counterpart of any lease granted to cultivator, when such lease is
exempted from duty.
25. CUSTOMS-BOND OR EXCISE-BOND —
(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 ...... ... ... Fifteen rupees.
26. DEBENTURE See Schedule I.
DECLARATION OF ANY TRUST See Trust (No. 64).
16
[27.(vi) against entry at Sr. No. 27, in column (2) for the
words “One rupee”, the words “Two rupees” shall
be substituted;]
17
[(v) against entry at Sr. No. 27, in column (2) for the
words “Two rupees”, the words “Ten rupees” shall
be substituted;]
18
27. DELIVERY ORDER IN RESPECT OF GOODS, that is to Ten Rupee.
say, any 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

16
Substituted Sr. No. 27 in Schedule I-A of the Indian Stamp Act, 1899 of Central Act 2 of 1899 (Goa Amendment Act 5
of 2000) [11-5-2000], published in the Official Gazette, Series I No. 6 dated 12-5-2000.
17
Substituted Sr. No. 27 in Schedule I-A of the Indian Stamp Act, 1899 of Central Act 2 of 1899 (Goa Amendment Act 62
of 2001) [8-10-2001], published in the Official Gazette, Series I No. 27 dated 10-10-2001.
 - 16 -

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 on transfer of the property
therein, when such goods exceed in value twenty rupees.
DEPOSIT OF TITLE-DEED, see Agreement relating to deposit
of Title Deeds, Pawn or Pledge (No. 6).
DISSOLUTION OF PARTNERSHIP, see Partnership (No. 45).
28. DIVORCE— Instrument of, that is to say any instrument by Twenty five rupees.
which any person effects the dissolution of his marriage.
POWER — Instrument of — See Settlement (No. 58).
DUPLICATE — See Counterpart (No. 24).
19
30. EXCHANGE OF PROPERTY — Instrument of — [The same duty as is
livable on a conveyance
under clause (a) or (b), as the
case may be, of article No.
22 for a consideration equal
to the value of the property
of greatest value as set forth
in such instrument.].
EXTRACT.— See Copy (No. 23).
EXCISE BOND— See Customs Bond or Excise Bond (No. 25.)
31. FURTHER CHARGE— Instrument of, that is to say, any The same duty as a mortgage
instrument imposing a further charge on the mortgaged deed with position (No. 39)
property— (a) for the amount equal to
the amount of the further
charge secured by such
instrument.
(a) when such mortgage is one of the description referred to
in clause (a) of Article No. 39 that is with possession;
(b) when such mortgage is one of the description referred to in
clause (a) of Article No. 39 (that is without possession).
(i) if at the time of execution of the instrument of The same duty as a mortgage
further charge possession of the property is given or deed with possession (No.
agreed to be given under such instrument; 39) (a) for the amount equal
to the total of the charge
(including the original
mortgage demand any
further charge already made)
less the duty already paid on
such original mortgage and
further charge.
(ii) if possession is not so given. The same duty as a Bond
(No. 15) for the amount of
further charge secured by
such instrument.

18
In place of “One Rupee” ” the words “Five Rupee” were substituted by amendment Act 5 of 2000, there after by the
amendment Act 62 of 2001 present entry substituted.
19
Inserted by the Goa Act No. 10 of 1994.
 - 17 -

32. GIFT— Instrument of, not being a Settlement (No. 58) or The same duty as is leviable
Will or Transfer (No. 62). on a conveyance under
clause (a) or (b), as the case
may be of article 22 for a
consideration equal to the
value of the property which
is the subject matter of the
gift.
HIRING AGREEMENT or agreement for service. See
Agreement (No. 5).
33. INDEMNITY—BOND. The same duty as a Security
Bond (No. 57) for the same
amount.
INSPECTORSHIP DEED— See Composition Deed (No. 21). Same amount.
INSURANCE— See Policy of Insurance (No. 47).
34. LEASE, including an under-lease or sub-lease and any
agreement to let or sublet.
(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 Half of the duty payable on a
than one year; Bond (No. 15) for the whole
amount payable or
deliverable under such lease.
(ii) where the lease purports to be for a term of not Half of the duty payable on a
less than one year, but not more than five years; Bond (No. 15) for the
amount or value of the
average annual rent reserved.
(iii) where the lease purports to be for a term One third of the duty payable
exceeding five years and not exceeding ten years; on a Conveyance (No. 22)
(a) as levied by this Act, for
a consideration equal to the
amount or value of the
average annual rent reserved.
(iv) where the lease purports to be for a term One third of the duty payable
exceeding 10 years, but not exceeding 20 years; on a Conveyance (No. 22)
(a) as levied by this Act, for
a consideration equal to
twice the amount or value of
the average annual rent
reserved.
(v) where the lease purports to be for a term One third of the duty payable
exceeding 20 years, but not exceeding 30 years; on a Conveyance (No. 22)
(a) as levied by this Act, for
a consideration equal to three
times the amount or value of
the average annual rent
reserved.
 - 18 -

(vi) where the lease purports to be for a term One third of the duty payable
exceeding 30 years, but not exceeding 100 years;
on a Conveyance (No. 22)
(a) as levied by this Act, for
a consideration equal to four
times the amount or value of
the average annual rent
reserved.
(vii) where the lease purports to be for a term One third of the duty payable
exceeding 100 years or in perpetuity; on a Conveyance (No. 22)
(a) as levied by this Act, for
a consideration equal in the
case of a lease granted solely
for agricultural purposes to
1/10th and in any other case
to 1/6th of the whole amount
of rent which would be paid
or delivered in respect of the
first fifty years of lease.
(viii) where the lease does not purport to be for any One third of the duty payable
definite term. on a Conveyance (No. 22)
(a) as levied by this Act, for
a consideration equal to three
times the amount or value of
the average annual rent
which would be paid or
delivered for the first ten
years if the lease continued
so long.
(b) Where lease is granted for a fine or premium or for One third of the duty payable
money advanced and where no rent is reserved. on a Conveyance (No. 22)
(a) levied by this Act, for a
consideration equal to the
amount or value of such fine
or premium or advance as set
forth in the lease.
(c) Where the lease is granted for a fine or premium, or for One third of the duty payable
money advanced in addition to rent reserved. on a Conveyance (No. 22)
(a) as levied by this Act, for
a consideration equal to the
amount or value of such fine
or premium or advance as set
forth in the lease, in addition
to the duty which would
have been payable on such a
lease, if no fine or premium
or advance had been paid or
delivered.
Exemptions
Lease executed in the case of a cultivator and for the
purposes of cultivation (including a lease of trees for the
 - 19 -

production of food or drink) without the payment or

delivery of any fine or premium when a definite term is
expressed and such term does not exceed one year, or when
the average annual rent reserved does not exceed one
hundred rupees.
In this exemption a lease for the purposes of cultivation
shall include a lease of lands for cultivation together with a
homestead or tank.
Explanation I. Rent paid in advance shall be deemed to be
premium or money advanced within the meaning of this
article unless it is specifically provided in the lease that rent
paid in advance will be set off towards the last instalment or
instalments of rent.
Explanation II. When a lessee undertakes to pay and
recurring charge such as Government revenue, landlord’s
share of ceases, or the owner’s share of municipal rates or
taxes, which is by law recoverable from the lessor and also
the cost to repair and improvements paid by the lessee; the
amount so agreed to be paid by the lessee shall be deemed
to be part of the rent.
20
35. LETTER OF ALLOTMENT OF SHARES, in any company Ten Rupee].
or proposed company, or in respect of any loan to be raised
by any company or proposed company.
See also Certificate or other Document (No. 19).
21
[(vii) against entry at Sr. No. 35, in column (2) for the words
“One rupee”, the words, “Two rupees” shall be substituted;]
22
[(vi) against entry at Sr. No. 35, in column (2) for the words,
“Two rupees”, the words, “Ten rupees” shall be
substituted;]
36. LETTER OF CREDIT. See Schedule-I.
LETTER OF GUARANTEE, See Agreement (No. 5).
37. LETTER OF LICENCE, that is to say, any agreement Twenty five rupees.
between a debtor and his creditors, that the letter shall, for a
specified time, suspend their claims and allow the debtor to
carry on business at his own discretion.
38. MEMORANDUM OF ASSOCIATION OF A
COMPANY—
(a) if accompanied by article of association under section One hundred and fifty
26 of the Companies Act, 1956. rupees.

20
In place of “One Rupee” ” the words “Two Rupee” were substituted by amendment Act 5 of 2000, there after by the
amendment Act 62 of 2001 present entry substituted.
21
Substituted Sr. No. 35 in Schedule I-A of the Indian Stamp Act, 1899 of Central Act 2 of 1899 (Goa Amendment Act 5
of 2000) [11-5-2000], published in the Official Gazette, Series I No. 6 dated 12-5-2000.
22
Substituted Sr. No. 35 in Schedule I-A of the Indian Stamp Act, 1899 of Central Act 2 of 1899 (Goa Amendment Act 62
of 2001) [8-10-2001], published in the Official Gazette, Series I No. 27 dated 10-10-2001.
 - 20 -

(b) if not so accompanied. The same duty as is leviable

on article of association
under Article 10 according
to the share capital of the
company.
Exemptions
Memorandum of any association not formed for profit and
registered under section 25 of the Companies Act, 1956.
39. MORTGAGE-DEED, not being an agreement relating to
Deposit of Title Deeds, Pawn or Pledge (No. 6), Bottomry
Bond (No. 16), Mortgage of a Crop (No. 40), Respondentia
Bond (No. 56), or Security Bond (No 57)—
(a) when possession of the property or any part of the The same duty as is leviable
property comprised in such deed is given by the mortgagor on a Conveyance under
or agreed to be given— clause (a) or (b) as the case
may be of article No. 22 for
a consideration equal to the
amount secured by such
deed.
(b) when possession is not given or agreed to be given as The same as Bond (No. 15)
aforesaid: for the amount secured by
such deed.
Explanation. A mortgagor who gives to the mortgagee a
power of attorney to collect rents or a lease of the property
mortgaged or part thereof, is deemed to give possession
within the meaning of this article.
(c) when a collateral or auxiliary or additional or substituted
security, or by way of further assurances for the above
mentioned purposes where the principal or primary security
is duly stamped—
for every sum secured not exceeding Rs. 1,000/-; Two rupees.
and for every Rs. 1,000/- or part thereof secured in excess Two rupees.
of Rs. 1,000/-
Exemptions
(1) Instrument executed by persons taking advances under
the Land Improvement Loans Act, 1883, or the Agri-
culturists Loans Act, 1884, or by their sureties as secured
for the repayment of such advances.
(2) Letter of hypothecation accompanying a bill of
exchange.
40. 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 ex-existence at the time of the mortgage.
 - 21 -

(a) when the loan is repayable not more than three months
from the date of the instrument—
for every sum secured not exceeding Rs. 200/-. One rupee.
and for every Rs. 200/- or part thereof secured in excess of One rupee.
Rs. 200/-
(b) when the loan is repayable more than three months, but
more than eighteen months, from the date of the
instrument—
for every sum secured not exceeding Rs. 100/-; One rupee.
and for every Rs. 100/- or part thereof secured in excess of One rupee.
Rs. 100/-.
23
41. NOTARIAL ACT, that is to say, any instrument, Twenty Rupee.
endorsement, note, attestation, certificate of entry not being .
a Protest (No. 50) 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. See also Protest of Bill
or Note (No. 50).
42. NOTE OF MEMORANDUM, sent by a Broker Agent to his
Principal intimating the purchase or sale on account of such
Principal—
(a) of any goods, exceeding in value twenty rupees. One rupee.
(b) of any stock or marketable security exceeding in value Subject to a maximum of
twenty rupees. fifty rupees, one rupee for
every Rupees 10,000 or part
thereof of the value of the
stock or security.
43. NOTE OF PROTEST BY THE MASTER OF A SHIP. Two rupees fifty paise.
See also Protest by the Master of a Ship (No. 51).
ORDER FOR THE PAYMENT OF MONEY.
See Bill of Exchange (No. 13).
44. PARTITION Instrument of as defined by section 2 (15) The same duty as a Bond
(No. 15) for the amount of
the value of the separated
share or shares of the
property.
N. B.: The largest share
remaining after property is
partitioned or if there are two
or more shares of equal value
and not smaller than any of the
other shares than one of such

23
In place of “Five Rupee” ” the words “Ten Rupee” were substituted by amendment Act 5 of 2000, there after by the
amendment Act 62 of 2001 present entry substituted.
 - 22 -

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 agree-
ment to divide property in
severalty is executed and a
partition is effected in
pursuance of such agree-
ment the duty chargeable
upon the instrument ef-
fecting such partition shall
be reduced by the amount
of duty paid in respect of
the first instrument, but
shall not be less than
seventy five 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 not more
than ten times the annual
revenue.
c) where a final order for
effecting 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
instrument shall not exceed
seventy five paise.
45. PARTNERSHIP —
24
[A—Instrument of —
(a) where the capital of the partnership does not exceed
Rs. 1,000/- Five rupees.
Rs. 5,000/- Fifteen rupees.
Rs. 10,000/- Twenty five rupees.
Rs. 15,000/- Fifty rupees.
Rs. 20,000/- Seventy five rupees.
Rs. 25,000/- Hundred rupees

24
Substituted by the Goa amendment Act 9of 98
 - 23 -

(b) in any other case. One hundred and fifty

rupees.]
B—Dissolution of Fifty rupees.
PAWN OR PLEDGE. See Agreement relating to Deposit of
Title Deeds, Pawn or Pledge (No. 6).
47. POLICY OF INSURANCE— See Schedule-I
25
“ 48. POWER-OF-ATTORNEY as defined in section 2 (21)
not being a Proxy (No. 52).
(a) When executed for the sole purpose of procuring the twenty rupees
registration of one single transaction or for admitting
execution of one or more such documents;
(b) when required in suits, or proceedings under Presidency twenty rupees
Small Cause Courts Act, 1982;
(c) when authorising one person or more to act in a single twenty rupees
transaction other than the case mentioned in clause (a);
(d) when authorizing not more than five persons to act jointly forty rupees
and severally in more than one transaction or generally;
(e) when authorizing more than five but not more than 10 fifty rupees
persons to act jointly and severally in more than one
transaction or generally;
(f) when given for consideration and authorizing the attorney The same duty as under
to sell any immovable property; clause (a) or (b) as the case
may be of Article No. 22 for
the amount of consideration.
(g) in any other case. twenty rupees
N.B.:- The term “registration” includes every operation incidental
to registration under the Indian Registration Act, 1908.

Explanation— For the purpose of this article more

persons than one when belonging to the same firm shall be
deemed to be one person.]
49. PROMISSORY NOTE. See Schedule I.
50. PROTEST OF BILL OR NOTE, that is to say, any Four rupees.
declaration in writing made by a Notary Public bill or other
person lawfully acting as such, attesting the dishonour of a
bill of exchange or promissory note.
51. PROTEST BY THE MASTER OF SHIP, that is to say, any Five rupees.
declaration of the 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 consignors for not
loading or unloading the ship, when such declaration is
attested or certified by a Notary Public or other person
lawfully acting as such.

25
Earlier entry was substituted by the Goa Act No.5 of 2000 thereafter again by the Goa Act No. 62 of 2001 present entry
Substituted.
 - 24 -

See also Note of Protest by the Master of a Ship (No. 44).

52. PROXY. See Schedule I.
53. RECEIPTS. See Schedule I.
54. RECONVEYANCE OF MORTGAGED PROPERTY—
(a) if the consideration for which the property was The same duty is leviable
mortgaged does not exceed Rs. 1,000/-; on a conveyance under
clause (a) of Article 22 for
the amount of such consi-
deration as set forth in the
reconveyance.
(b) in any other case — Fifty rupees.
55. RELEASE, that is to say, any instrument (not being such a
release as is provided for by section 23A) whereby a person
renounces a claim upon another person or against any
specified property—
(a) if the amount or value of the claim does not exceed The same duty as a Bond
Rs. 1,000/- (No. 15) for such amount or
value as set forth in the
release.
(b) In any other case— Fifteen rupees.
56. RESPONDENTIA BOND, that is to say, any instrument The same duty as Bottomry
securing a loan on the cargo laden or to be laden on board a Bond (No. 16) for the
ship and making repayment contingent on the arrival of the amount of the loan secured.
cargo at the port of destination.
REVOCATION OF ANY TRUST OR SETTLEMENT.
See Settlement (No. 58): Trust (No. 64).
57. SECURITY-BOND OR MORTGAGE DEED, executed by
way of security for the due execution of any office, or to
account for money or other property received by virtue
thereof, or executed by a surety to secure the due
performance of a contract—
(a) when the amount secured does not exceed Rs. 1,000/- The same duty as a Bond
(No. 15) for the amount
secured.
(b) in any other case Fifteen rupees.
Exemptions
Bond or other instrument, when executed.
(a) by any person for the purpose of guaranteeing that the
local income derived from private subscription to a
charitable dispensary or hospital or any other subject of
public utility, shall not be less than a specified sum per
mensem;
(b) by person taking advances under the Land Improvement
Loans Act, 1882, or the Agriculturists Loans Act, 1884, or
by their sureties as security for the repayment of such
advances;
 - 25 -

(c) by officers of Government or their sureties to secure the

due execution of an office, or in the due accounting for
money or other property received by virtue thereof.
58. SETTLEMENT—
A — Instrument of (including a deed of dower) The same duty as a Bond
(No. 15) for a some equal to
the amount or value of the
property settled as set
forth in such settlement:
Provided that, where an
agreement to settle is
stamped with stamp
required for an instrument
of settlement in pursuance
of such agreement is
subsequently executed, the
duty on such instrument
shall not exceed two rupees.
Exemptions
Deed of dower executed on the occasion of a marriage between
Muhammadans.
B—Revocation of — Thirty rupees.
See also Trust (No. 64).
59. SHARE WARRANTS to bearer issued under the One and half times the duty
Companies Act, 1956. payable on a mortgage deed
with possession No. 59 (a)
for the amount equal to the
nominal amount of the
shares specified in the
warrant.
Exemptions
Share warrant when issued by a Company in pursuance of
the Company’s Act, 1956, section 114, to have effect only
upon payment, as composition for that duty, to the Collector
of Stamp Revenue of—
(a) One-and-a-half per centum of the whole subscribed
capital of the company; or
(b) if any company which has paid the said duty or
composition in full subsequently issues an addition to its
subscribed capital, one-and-a-half per centum of the
additional capital so issued.
SCRIP. See Certificate (No. 19).
60. SHIPPING ORDER for or relating to the conveyance of One rupee.
goods on board of any vessel.
61. SURRENDER OF LEASE —
(a) when the duty with which the lease is chargeable does The duty with which such
not exceed ten rupees; lease is chargeable.
 - 26 -

(b) in any other case ... ... Fifteen rupees.

Exemptions
Surrender of lease, when such lease is exempted from duty.
62. TRANSFER (whether with or without consideration)—
(a) of shares in an incorporated company or other body See Schedule I.
corporate;
(b) of debentures, being marketable securities, whether the One half of the duty
debenture is liable to duty or not, except debentures payable on a debenture (No.
provided for by section 8; 26) for a consideration
equal to the face amount of
the debenture.

(c) of any interest secured by a bond, mortgage-deed or One half of the duty which
policy of Insurance; such bond, mortgage deeds
or policy of insurance is
chargeable subject to a
maximum of seventy-five
rupees.
(d) of any property under the Administrators General — Twenty five rupees.
Act, 1961, section 25;
(e) of any trust-property without consideration from one Fifteen rupees.
trustee to another trustee, or from a trustee to a beneficiary.
Exemptions
Transfer by endorsement —
(a) of a bill of exchange, cheque or promissory note;
(b) of a bill of lading, delivery, warrant for goods or other
merchantile document of title to goods;
(c) of a policy of insurance;
(d) of securities of the Central Government.
See also section 8.
63. TRANSFER OF LEASE by way of assignment and not by The same duty as is leviable
way of underlease. on a conveyance with
clause (a) or (b) as the case
may be, of article 22 for
consideration equal to the
amount of the consideration
for the transfer.
Transfer of any lease exempt from duty.
64. TRUST—
(a) Declaration of — of, or concerning, any property when Fifty rupees.
made by any writing not being a Will.
(b) Revocation of — of, or concerning any property when Thirty rupees.
made by any instrument other than a Will.
See also Settlement (No. 58).
VALUATION — See Appraisement (No. 8)
 - 27 -

26
65. WARRANT FOR GOODS, that is to say, any instrument Twenty Rupee.
evidencing 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
instrument being signed or certified by or on behalf of the
person in whose custody such goods may be.

15. Repeal and saving.— (1) The Decreto Provincial No. 60, dated the 15th June,
1896, and any other law enacted previous to the 20th day of December, 1961, which
authorise the levy of Contribuiçâo de Registo por Titulo Oneroso or Sisa, are hereby
repealed.
(2) The repeal of the said laws shall not affect—
(a) the previous operation of the said laws or anything duly done or suffered
thereunder; or
(b) any right, privilege, obligation or liability acquired, accrued or incurred under
the said laws; or
(c) any penalty, forfeiture or punishment incurred in respect of any offence
committed against the said laws; or
(d) any investigation, legal proceeding or remedy in respect of any such right,
privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid;
and any such investigation, legal proceeding or remedy may be instituted, continued or
enforced and any such penalty, forfeiture or punishment may be imposed as if the said
laws had not been repealed..
(3) Subject to the provisions contained in sub-section (2), anything done or any action
taken (including any notification issued or registration effected) under the said laws shall
continue to be in force accordingly until superseded by anything done or any action taken
under this Act.

26
In place of “Two Rupee” ” the words “Five Rupee” were substituted by amendment Act 5 of 2000, there after by the
amendment Act 62 of 2001 present entry substituted.
 - 28 -

GOVERNMENT OF GOA
Department of Revenue
__

Order
No. 35/4/2003-RD

In exercise of the powers conferred by clause (a) of sub-section (1) of Section 9 of the
Indian Stamp Act, 1899 (Central Act 2 of 1899) (hereinafter referred to as the “said
Act”), the Government of Goa is hereby pleased to reduce the stamp duty on conveyance
(not being a transfer charged or exempted under Article No. 62) so far as it relates to
immovable property, which is presently specified in Article 22 (b) of Schedule I-A to the
said Act, as in force in this State, to the scale as specified hereunder:—
(a) Where the amount or value of the consideration for such conveyance as set
forth therein exceeds Rs. 600/- but does not exceed Rs. 1,000/-, the stamp duty shall be
Rs. 20/- and for every Rs. 1,000/- or part thereof in excess of Rs. 1,000/- upto Rs. 50
lakhs, the stamp duty shall be Rs. 20/-;
(b) Where the amount or the value of the consideration for such conveyance as
set forth therein exceeds Rs. 50 lakhs, for every Rs. 1,000/- or part thereof upto
Rs. 1 Crore, the stamp duty shall be Rs. 25/-;
(c) Where the amount or value of the consideration for such conveyance as set
forth therein exceeds Rs. 1 Crore, for every Rs. 1,000/- or part thereof, the stamp duty
shall be Rs. 30/-:
Provided that if an agreement is executed, the stamp duty payable hereinabove shall be
remitted to the extent it is already paid while executing Agreement, under clause (bb) of
Article 5 in Schedule I-A to the Indian Stamp Act, 1899 (Central Act 2 of 1899), as in
force in the State of Goa.
This Order shall come into force with immediate effect.
This issues in supersession of the Government Order No. 35/4/2003-RD dated
06-09-2006, published in the Official Gazette (Extraordinary No. 3), Series II No. 23
dated 11-09-2006.
By order and in the name of the Governor of Goa.
D. M. Redkar, Under Secretary (Rev.-I).
Porvorim, 8th August, 2008.

[Published in the Official Gazette, Series II No. 19 (Extraordinary No. 3) dated 8-8-2008]