Stamp Act, 1899 — section 26

26. CUSTOMS BOND.—(a) where the amount does not exceed The same duty as on a Rs. 1,000; and Bond (No.15) for such amount.

(b)in any other case One Hundred rupees. 27. DEBENTURE OR PARTICIPATION One-twentieth of one TERM CERTIFICATE OR TERM FINANCE percent that is to say CERTIFICATE OR ANY OTHER 0.05% of the face value INSTRUMENT OF REDEEMABLE CAPITAL OTHER THAN A COMMERCIAL PAPER whether or not a Subject to a maximum of mortgage debenture or Participant Term one million rupees Certificate, or Term Finance Certificate or any other instrument of redeemable capital being a marketable security transferable or by endorsement or by separate instrument of transfer or by delivery. Explanation—The term “Debenture” includes any interest coupons attached thereto, but the amount of such coupons shall not be included in estimating the duty. EXEMPTION: A debenture issued by an incorporated company or other body corporate in terms of a registered mortgage-deed, duly stamped in respect of the full amount of debentures to be issued thereunder, whereby the company or body borrowing makes over, in whole or in part, their property to trustees for the benefit of the debenture, holders, provided that the debentures so issued are expressed to be issued in terms of the said mortgage-deed. See also BOND (No.15), and SECTIONS 8 and 55. DECLARATION OF ANY TRUST See TRUST (No.64). 27A DECREE, RULE OF A COURT Four percent of the value OR AN ORDER OF A COURT based on of property. mutual consent of parties in cases involving transfer on an immovable property including sale, exchange, gift or mortage, declaring or conferring a right in or title to an immovable property. Explanation:— Value in this Article, means value of property in accordance with the valuation table as notified by the Collector or where valuation table is not available the average sale price of a property of similar nature in the same revenue estate or locality in the preceding year as may be determined by Collector. 28. DELIVERY-ORDER IN RESPECT OF Ten Rupees. GOODS, that is to 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 ware-house 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 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.46).