Stamp Act, 1899 — section 78

78. Act to be translated and old cheaply..—Every l[Provincial Government] shall make provision for the sale of translation of this Act in the principal vernacular languages of the territories administered by it at a price not exceeding four annas per copy. 79. [Repealed] Rep. by the Repealing and Amending Act, 1914 (X of 1914), s. 3 and Sch. II. 1 Subs. by A.O..1937, for “L. G.”. 1 [SCHEDULE 1 STAMP-DUTY ON INSTRUMENTS [See sections 3 and 27A] Description of instruments Proper stamp-duty

(1)(2) 1. ACKNOWLEDGMENT of a debt exceeding twenty rupees in 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:

(a)where such amount does not exceed One Rupee two thousand rupees;

(b)where such amount exceeds two Two Rupees thousand rupees but does not exceed ten thousand rupees; and

(c)where such amount exceeds ten Five Rupees thousand rupees. 2. ADMINISTRATION BOND, including a bond given under sections 291, 375 and 376 of the Succession Act, 1925 (XXXIX of 1925), section 6 of the Government Savings Banks Act, 1873 (V of 1873)

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

(b)in any other case One hundred Rupees 3. ADOPTION-DEED that is to say, any One hundred Rupees instrument (other than a will) recording an adoption or conferring or purporting to confer an authority to adopt. ADVOCATE, see ENTRY AS AN ADVOCATE (No. 30). 4. AFFIDAVIT, including an affirmation or Fifty Rupees declaration in the case of persons by law allowed to affirm or declare instead of swearing, except affidavit or declaration in writing when made 1 Subs. by the Finance Act, 2019 (Act No. V of 2019), s.2, (as is in force in the Islamabad Capital Territory). EXEMPTIONS:— Affidavit or declaration in writing when made

(a)as a condition of enrolment under the Pakistan Army Act, 1952 (XXXIX of 1952), or the Pakistan Air Force Act, 1953 (VI of 1953) or the Pakistan Navy Ordinance, 1961 (XXXV of 1961);

(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 Two Rupees. exchange;

(b)if relating to the sale of Government One Rupee for every Rs. security; 10,000 or part thereof of the value of the security, subject to a maximum of One Hundred Rupees.

(c)if relating to the sale of a share in an One Rupee for every incorporated company or other body rupees 5,000 or part corporate; and thereof of the value of the share.

(d)If not otherwise provided for. Fifty Rupees EXEMPTIONS:—Agreement or memorandum of an agreement

(a)for or relating to the purchase of or sale of goods or merchandise exclusively, not being a note or memorandum chargeable under No.43;

(b)made in the form of tenders to the Federal Government for or relating to any loan. AGREEMENT TO LEASE See LEASE (No.35). 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 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 the re-payment of money advanced or to be advanced by way of loan or an existing or future debt

(a)if such loan or debt is repayable on demand or more than three months from the date of the instrument evidencing the agreement;

(i)in the case of banking One-fifth of one percent companies or other that is to say, 0.2% of the financial institutions, when loan amount subject to a the entire finance is not maximum of one based on interest; and hundred rupees.

(ii)in any other case One-fifth of one percent that is to say, 0.2% of the loan amount; and

(b)if such loan or debt is repayable not more than three months from the date of such instrument;

(i)in the case of banking One-tenth of one percent companies or other that is to say 0.1% of the financial institutions, loan subject to a when the entire finance is maximum of fifty not based on interest; and thousand rupees.

(ii)in any other case One-tenth of one percent that is to say 0.1% of the loan amount. 7. APPOINTMENT IN EXECUTION OF A POWER where made by any writing not being a will

(a)of trustees; and Fifty Rupees.

(b)of property, movable or immovable One hundred Rupees. 8. APPRAISEMENT OR VALUATION made otherwise than under an order of the Court in the course of a suit

(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. 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; and

(b)Appraisement, of crop for the purpose of ascertaining the amount to be given to a landlord as rent. 9. APPRENTICESHIP-DEED, including One Hundred rupees. every writing relating to 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 Apprenticeship Ordinance, 1962 (LVI of 1962), or by which a person is apprenticed by or at the charge of any public charity. 10. ARTICLES OF ASSOCIATION OF A COMPANY

(a)Where the company has no share Fifty rupees. capital or the nominal share capital does not exceed Rs. 2,500.

(b)where the nominal share capital One hundred rupees. exceeds Rs. 2,500 but does not exceed Rs. 1,00,000;

(c)where the nominal share capital Two hundred rupees. exceeds Rs. 1,00,000 but does not exceed Rs. 10,00,000; and

(d)Where the nominal share capital Five hundred rupees. exceeds Rs. 10,00,000. EXEMPTIONS:—Articles of any Association and not formed for profit and registered under section 42 of the Companies Act, 2017 (XIX of 2017). See also MEMORANDUM OF ASSOCIATION OF A COMPANY (No.39). One Thousand rupees. 11. ARTICLES OF CLERKSHIP OR contract whereby any 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.23), TRANSFER (No.62) and TRANSFER OF LEASE (No.63), as the case may be. ATTORNEY, See ENTRY AS AN ATTORNEY (No. 30), AND POWER OF ATTORNEY (No.48). AUTHORITY TO ADOPT. See ADOPTION-DEED (No. 3) 11A AIR TICKETS issued by any Airline

(a)for domestic flights; Twenty five rupees per ticket.

(b)for international flights Two hundred and fifty rupees per ticket. 11B AUTHENTICATED DECLARATIONS Five thousand rupees per that is to say declaration of newspaper, periodicals declaration or printing presses authenticated by legally competent Authority. Explanation I. The duty shall be paid by a declarant. Explanation II. Declaration shall not be authenticated unless the duty is paid. 12. AWARD, that is to say, any decision in Three percent of the writing by an arbitrator or umpire, not being an amount or value of the award directing a partition, on a reference made property to which the otherwise than by an order of the Court in the award relates as set forth course of a suit. in such award. 13. BILL OF EXCHANGE as defined by section 2 (2) not being BOND, bank note or currency note

(a)where payable otherwise than on demand but not more than one year after date or sight

(i)if drawn singly; and Two rupees for every one thousand rupees or part thereof of the amount of the Bill

(ii)if drawn in set of two or more, One rupees for every one for each part of the set; and thousand rupees or part thereof of the amount of the Bill.

(b)where payable more than one year after date or sight.

(i)If drawn singly; Three rupees for every one thousand rupees or part thereof the amount of Bill.

(ii)If drawn in set of two for each Two rupees for every one part of the set; and thousand rupees or part thereof the amount of Bill.

(iii)If drawn in set of three for each One rupees for every one part of the set; thousand rupees or part thereof the amount of Bill. 14. BILL OF LADING (including a through Ten rupee. bill of lading). Note—If a bill of lading is drawn in parts, the proper stamps therefore must be borne by each one of the sets. EXEMPTIONS:

(a)Bill of the lading when the goods therein described are received at a place within the limits of any port as defined under the Ports Act, 1908 (XV of 1908), and are to be delivered at another place within the limits of the same port; and

(b)Bill of lading when executed out of Pakistan and relating to property to be delivered in Pakistan. 15. BOND as defined by section 2 (5) not being a DEBENTURE (No.27) and not being otherwise provided for by this Act, or by the Court Fees Act, 1870 (VII of 1870)

(a)where the amount or value secured Fifteen Rupees does not exceed five thousand rupees; and

(b)where it exceeds five thousand Fifteen Rupees rupees for every additional amount of five hundred rupees or part thereof. See ADMINISTRATION BOND (No.2), BOTTOMRY BOND (No.16), CUSTOMS BOND (No.26). INDEMNITY BOND (No.34), 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 subscription to a Charitable dispensary or hospital or any other object of public utility shall not be less than a specified sum per mensum. 16. BOTTOMRY BOND, that is to say, any The same duty as on a instrument where by the master of a seagoing ship Bond (No.15) for the borrows money on the security of the ship to same amount. enable him to preserve the ship or prosecute her voyage. 17. CANCELLATION, instrument of (including any instrument by which any instrument Five hundred Rupees. previously executed is cancelled), if attested and not otherwise provided for. See also RELEASE (No.55), REVOCATION OF SETTLEMENT (No.58-B), SURRENDER OF LEASE (No.61), REVOCATION OF TRUST (No.64-B). 18. CERTIFICATE OF SALE (in respect of Four percent of the each property put up as a separate lot and sold) consideration equal to granted to the purchaser of any property sold by the amount of the public auction by a Civil or Revenue Court, or purchase money. Collector or other Revenue Officer 19. CERTIFICATE OR OTHER Fifty rupees. DOCUMENT evidencing the right or title of the holder thereof or any other person, either to any shares, scrip or stock in or of any incorporated company or other body corporate, or to become proprietor of shares, scrip or stock in or of any such company or body. See also LETTER OF ALLOTMENT OF SHARES (No.36). 20. CHARTER PARTY, that is to say, any instrument (except an agreement for the hire of a Fifty rupees. tug-steamer) whereby a vessel or some specified principal part thereof is let for the specified purposes of the charterer, whether it includes a penalty clause or not. 21. *************************** One Hundred rupees. 22. COMPOSITION-DEED, that is to say, any instrument executed by a debtor 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 Inspector or under letters of licence for the benefit of his creditors. 1 [23. On conveyance as defined under clause (10) of section 2 not being a transfer charged or exempted under Article 62, the stamp duty shall be levied at one percent of the value of the immovable property.] 24. COPY OR EXTRACT certified to be a true copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to court-fees 1 Subs. by the Finance Act, 2025 (Act No. XIX of 2025), it extent to the Islamabad Capital Territory, s.2.

(a)the original was not chargeable with Five rupees. duty or if the duty with which it was chargeable does not exceed four rupees; and

(b)in any other case Ten rupees. EXEMPTION:

(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, aming, dedications, marriages (divorces), deaths or burials. 25. 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 The same duty as is instrument is chargeable does not leviable on the original. exceed four rupees;

(b)in any other case Ten rupees. EXEMPTION: Counterpart of any lease granted to cultivator when such lease is exempted from duty.