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PUNJAB GOVT. GAZ. (EXTRA), FEBRUARY 06, 2013 63

(MAGHA 17, 1934SAKA)

DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB

NOTIFICATION

The 6th February, 2013

No. 12-Leg.l2013.-The following Act of the Legislature of the State ofPunjab received the assent of the Governor of Punjab on the 29th January,20 I3, is hereby published for general infonnation :-

THE INDIAN STAMP (PUNJAB AMENDMENT) ACT, 2012

(punjab Act No. 12 oC 2013)

ANACT

furlher 10 amend Ihe Indian Siamp Ael. 1899. in ils appliealion 10 theSiale of Punjab.

,BE it enacted by the Legislature of the State of Punjab in the Sixty-tl!ird

Year of the Republic of India as follows:-

1. (I) This Act may be called the Indian Stamp (Punj ab Amendment)Act, 2012.

(2) It shall come into force at once.

2. In the Indian Stamp Act, 1899 (hereinafter referred to as the principalAct), in its application to the State of Punjab, in section 2, in clause (10), for theword, figure, letter and sign "Schedule I-B,", the words, figures, letters andsigns "Schedule I-B or by Schedule I-C," shall be substituted.

3. In the principal Act, after section 3-C, the following section shall beinserted, namely:-

"3-D. (I) Every instrument mentioned in entry 23 of Schedule I-AInslrument chargeable with dUl¥ under section 3 and additional dutychargeablewith under sections 3-B and 3-C, shall, in addition to suchadditional duty. beduty and additional duty also chargeable with such

cess, as is specified in Schedule I-C.

(2) The cess with which any instrument is chargeable under sub-section (I),shall be paid and such payment shall be indicated on such instrumentby means of stamp or stamp paper bearing the inscription "Social InfrastructureCess", whether with or without any other design, picture or inscription.

Short title andcommencement.

Amendment insection 2 ofCentral Act 2 of1899.

Insertion of newsection 3-D inCentral Act ~ of1899.

64PUNJAB GOVT. GAZ. (EXTRA), FEBRUARY 06, 2013(MAGHA 17, 1934 SAKA)

(3) Except as otherwise provided in sub-section (2), the provisionsof this Act shall, so far as may be, apply in relation to the cess chargeableunder sub-section (1), in respect of the instruments referred to therein as theyapply in relation to the duty chargeable under section 3 in respect of thoseinstrument.

Explanation. - For the purpose ofthis section, the expression "SocialInfrastructure Cess" means a cess collected under this Act for providing andimproving infrastructure in social sectors including.

4. In the principal Act, after Schedule I-B, the following Scheduleshall be added, namely:-

"SCHEDULE l-C

(See section 3-D)

Insertion of newSchedule I-C inCentral Act 2 of1899.

Conveyance as defined in section2 (10), not being a transfer chargedor exempted under entry No. 62

VVherethe value or amount of theconsideration for such conveyanceas set forth therein does notexceed Rs.50;

VVhereit exceeds Rs. 50, butdoes not exceed Rs.1 00;'

VVhere it exceeds RS.l 00, butdoes not exceed Rs.200;

VVhere it exceeds Rs. 200, butdoes not exceed Rs. 300;

VVhere it exceeds Rs. 300, butdoes not exceed Rs. 400;

VVhereit exceeds Rs. 400, butdoes not exceed Rs. 500;

VVhere it exceeds Rs. 500, butdoes not exceed Rs. 600;

VVhere conveyanceamounts to sale ofimmovable property

2

Fifty paise

One rupee

Two rupees

Three rupees

Four rupees

Five rupees

Six rupees

i// PUNJAB GOVT. GAl. (EXTRA), FEBRUARY 06, 2013

(MAGHA 17, 1934 SAKA)

65

2

Where it exceeds Rs. 600, but Seven rupeesdoes not exceed Rs. 700;

Where it exceeds Rs. 700, but Eight rupeesdoes not exceed Rs. 800;

Where it exceeds Rs. 800, but Nine rupeesdoes not exceed Rs. 900;

Where it exceeds RS.900, but Ten rupeesdoes not exceed Rs.I,OOO; and

For every 500 or part thereof in Five rupees.". •excess of Rs. 1,000.

H.P.S. MAHAL,Secretary to Government of Punjab,

Department of Legal and legislative Affairs.

O/49/2·20/3/Pb. Govl. Press, S.A.S. Nagar