Assam · 1990 · Act 6
THE INDIAN STAMP (ASSAM AMENDMENT) ACT, 1990
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The ASsaffi"; Gazette
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EXTRAORDINARY
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PUBLISHED BY AUTHORITY
~, 69 fi;,-i-~~. c,,-T~Cfl"f 30 ~fa'"l, 1990, 10 <!~151', 1912 (111~)
'fo. 69 i.Jio;r-11-r, Monday, 30th April . •J90, 10th Vaisakha,
1912 (S. F..)
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GOVERNMENT OF ASSAM
( /RDERS BY THE GOVER1\lCiR
LEGISLATIVE DEPARTMENT : LEGISLATIVE BRANCH
NOTIFICATION
The 30th April, 1990
No. LGL.38/89/169.-The following Act of the Assam
Legislative Assembly which received the assent of the
Governor is hereby published for general information.
470 P1 t<, ASSAM GAZETTE. F:XTRAORDINARY. AfR. 30~ 1990
ASSAM ACT NO. VI OF 1990
(Received the ac;sent of the Governor on 28th April, 1990)
Preamble
THE INDIAN STAMP (ASSAM
AMEND~\JENT) ACT, 1990.
An
Act
further to amend the Indian Stamp Act Act. II of
1899 . . 1· . h S f A ' 1899' m its app icatlon to t e tate o ssam
Whereas it is expedient further to
amend the Indian Stamp Act, 1899,. here
inafter called the principal Act, in its app
lication to Assam, in the manner herein
after appearing ;
It is hereby enacted in the Forty-first · , ·
Year of the Republic of India as follows :
Short title, 1.(1) This Act may be called the
:=~~: .. Indian Stamp (Assam Amendment)Act, 1990.
ment.
(2) It extends to the whole of Assam.
(3) It shall come jnto force on the
1st day of May, 1990.
Amendment 2. In Schedule I to the p1'ineipal. Act,.
ofSchedule for item No. 23, the following shall . be
!r 0~J~: 11 substituted, namely :-
THE ASSAM GAZETTE. EXTRAORDINARY, APR. 30, 1990 471
,L~ e: u...: ·- j ·/·, ;·.,, ~ :...:_.::.., __
- Beacris>tion ' ~f i~1trument
23. Conveyance [as defined
by section 2 (10)] not being a
Ttcfnafer Charged ' .or exempted
underNo. 62·- ·
..l. - - -
Proper Stamp duty
Where the amount or value Two rupees and fifty paise.
of.,:, the tonsideration for such
eon-o:eyance as-- .set ' forth therein
does not exceed Rs. 50;
- ··' · .Where-~ it exceeds Rs. 50 Five rupees
but does not . exceed Rs. 100;
'l.;1,
- ,
Where it exceeds Rs. 100 Ten rupees
but does not exceed Rs. 200;
Where it exceeds Rs. 200 Twelve rupees
but does not exceed Rs. 300;
Where iti exceeds · Rs. 300 Twenty rupees
but does not exceed Rs. 400 ;
Where it exceeds Rs· 400 Twenty-two rupees
but does not exceed Rs. 50© ;
Where it exceeds Rs. 500 Twenty-eight rupees.
but does not exceed Rs. 600;
Where it exceeds Rs. 600 Thirty-two rupees.
but does not exceed Rs. 700 ;
· . .
Where. it exceeds Rs. 700 Thirty.seven rupees
but does not exceed Rs. 800 ;
Where it exceeds Rs. 800 Forty-two rupees
but does not exceed Rs. 900 ;
Where it exceeds Rs·. 900 Forty-siX. rupees.
but does not exceed Rs. 1,000 ;
For every Rs. 500 or part Twenty-three rupees
thereof in excess of Rs. 1,000 ;
472 THE ~SS~'M GAZE'!TE. EXTRAC>RDINAR~, APR . . so. 1990
Where it exceeds Rs.50,000 Sixty rupees for every one
but does not exceed Rs.90,000; thousand rupees.
-
Where it exceeds Rs· 90,000 Eighty rupees for every one
but does not exceed Rs.1,so.000; thousand rupees.
and where it exceeds
Rs. 1,50,000;
One hundred rupees for
every one thousand rupees.
Provided that - where the ''instrument" or the convey
ance is in respect of an Industrial loan, certified as such
by the Director of Industries, Assam, the Stamp duty shall
be half of the above rate.
Exemption
Assignment of copyright under Act. XIV, 1957·
the Indian Copyright Act, 195 7.
Co-partnership Deed-See
partnership (No. 46)".
- - ; 1
. K . . LASK.AR,·
Secretary. to the Govt. of Assam,
,..; f Legisl~tive Department.
J •
GUWAHATI-Printed and published by the Dy. Director (P). Directorate of Ptg, •nd
Stv .. AIPJD, Guwahati-21 (Bz-Oamette) No.137-1,110-SOO- O 4-1!.lSO •
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