The Indian Stamp (Uttaranchal Amendment) Act, 2002
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1 The Indian Stamp (Uttaranchal Amendment) Act, 2002 Act 14 of 2002 Keyword(s): Stamp Duty, Treasury DISCLAIMER: This document is being furnished to you for your information by PRS Legislative Research (PRS). The contents of this document have been obtained from sources PRS believes to be reliable. These contents have not been independently verified, and PRS makes no representation or warranty as to the accuracy, completeness or correctness. In some cases the Principal Act and/or Amendment Act may not be available. Principal Acts may or may not include subsequent amendments. For authoritative text, please contact the relevant state department concerned or refer to the latest government publication or the gazette notification. Any person using this material should take their own professional and legal advice before acting on any information contained in this document. PRS or any persons connected with it do not accept any liability arising from the use of this document. PRS or any persons connected with it shall not be in any way responsible for any loss, damage, or distress to any person on account of any action taken or not taken on the basis of this document.
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4 .,.- -..,. -,. No. 460Nidhayee And Sansadiya Karyd2002 Daied Dehradun. December 2I.2002 In pursuance of the provisions of clause (3) d Article 348 of the Constitution of India. the Governor is pleased to order the publication of the following English translation of the Indian stamp (Uttaranchal Amendment) Acf 2002 (Utiaranchal Adhiniyam SanRhya 14 d 2002). As passed by he Uttaranchal Legislative Assembly and assenfed by the Governor on Demkr. 21,2002.
5 THE INDIAN STAMP (UITARANCHALAMENDMENT) ACT, 2002 further to amend the Indian Stamp Act, I in its application to Uttaranchal. It is fiereby'enacted-in the Fifty Third year 111' lhc Republic of India as follows:- extent &. (1) 'Illis Aci may be called the Indian Statnp (U ttar;~ t~chal Amendment) Act, 2002., commencement... (2) It sllirll cxtend to the whole of Utlaranchal. (3) f f dad t come into force on such date as the State Govc~ nrnent may, by notification, appoint in this ~mendrnent of 2. ' In (schcdnlc I -a) of the Indian Stamp Act, 1899:- (schedule 1-B 1. - (a) In Arlicle 35mease)- of ~ t t KO.. n or 1 899) ) in ('lai~se (a) for sub-clausc (VI), {VII), and (VIIl), the lollowing clausw shall be subiiitutcd; narncly, "(VI) Whcrclhclcascj~rt~~r~r~(s TIl~~arnedutyasaConvcyanacc to be for a term exceeding tl~irty years or in perpetuity or docs not d purport to be for any definitc Lcm. ' '0.23 equal Clause(a)), for a consideration market value of properly d which is +he subjectpf the lease." (iii) for clause (b) arlrl (c), the following clause shall be substituted, namely :- (b) Where the lease is gr;lntcrl for a fine or premium or for moncy advanced and where no rent is rcserrct1:- (I) Where thc lcvsc paq~ri to be for a term not cxcceding illirty ycars; Thc same duty as a Cunvcyvlcc (No.23 Clause (a)),for a consideration equal lo amount or the value of such fine or premium or advancc as setfo~th in 1hc lease.
6 -- WXWlFT W. 21 *< $0 (W!JikWT TI3 ' 5 (ii) Where the lease purports The same duty as a conveyance to be for a tznn exceeding ~hir y Yea=; (No.23 Clause(a)), for a consideration equal to the market value of property., which is,the subject of the lease. (c) Where the lease is granted for a fine or premium or for money advauced in addition to the rent reserved:- (i), Where the Iease purports The same duty as Conveyance to be for a tern not exceeding hi** (No.23 Clause(a)), for a consideration years; equal Lo the amount or value of such fine or premium or advaxce as I, setforth in the lease, in addition to the dufy which would have been payable on such lease, if no fine or premium or advance had been paid or delivered; Provided that in a case when an agreement to lease,is stamped with the ad-valorem stamp required for lease, and a lease jn pursuance; of such an agreement is subsequently executed, the duty on such lease shall not exceed Fifty Rupees. (iv) Where the lease purpirts The same duty as Conveyance to be for a term exceeding thirty (No.23 Clause(a)), for a consideration. years; g equal the market valw- of property, I' which is the subejct of the lease. J (v) Explanation (5) shall be omitted. Repeal 3'-The Indian Stamp (Uttaranchal Amendment) Ordinance, 2002 (Ordinance No. 05 of 2002) is hereby repealed By Order, (U. C. DHYANI) Addl. Secy.
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