Chhattisgarh Stamp Duty Rates Guide

RATES OF STAMP DUTY
IN CHHATTISGARH
Stamp duty acts as a proof that a particular transaction has taken place and it is valid. It is a tax
imposed on all legitimate real estate transactions. Stamp duty is required to be paid on a
number of documents and a major source of revenue to earn for the government of
Chhattisgarh. Chhattisgarh stamp duty rates are one of the lowest stamp duties among nearby
states.
WHAT IS STAMP DUTY?
Stamp duty is an indirect tax kind levied by the government on all lawful property transactions.
As a result, stamp duty is a tax that serves as evidence of any acquisition or sale of real estate
between two or more parties. Stamp papers, which must be purchased in the name of either
the seller or the buyer, are valid if the stamp duty is paid promptly. While buying stamp paper
one has to tell the stamp vendor the party/parties to the transaction and the purpose of
transaction.
STAMP DUTY ACT
The provisions of Section 3 of the Indian Stamp Act, 1899, govern the payment of stamp duty.
In addition to providing validity to a document, stamp duty is collected to generate cash for
local governments. Chhattisgarh state earns around Rs 1025 crores from stamp duty during the
financial year ending 2021.
STAMP DUTY CHARGES
Because stamp duty is a state matter in India, stamp duty rates vary from state to state. The
central government, on the other hand, sets the stamp duty rates for individual instruments. As
previously stated, failure to pay stamp duty on time will result in a monthly penalty of 2%. (up
to 200 percent of the remaining amount).
STAMP DUTY RATES IN CHHATTISAGRH
S.NO. DESCRIPTION OF INSTRUMENTS STAMP DUTY
1 Written or signed by, or on behalf of, the 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
Rs. 2

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 remit
the debt, or to deliver any goods or other property.
2 A bond provided under section 291, 375, or 376 of the
Indian Succession Act, 1925 (39 of 1925), or section 6 of
the Government Savings Bank Act,l873 (5 of 1873) are
examples of administration bonds
The same duty as a Bond (No.l5)
for such amount.
3 Adoption Dead:
That is, any document (other than a Will) that records an
adoption or grants or purports to provide authorization to
adopt.
Rs.500
(w.e.f. 25 april 1997)
4 Affidavit, which includes an affirmation or declaration in
the instance of those who are permitted by law to affirm
or declare rather than swear.
EXEMPTIONS:
Affidavit or written declaration when made –
(a) as a condition of enrollment under the Army Act,
1950 (XLVI of 1950) or the Air Force Act, 1950
(XLVI of 1950)
(b) For the sole purpose of enabling any person to
receive any pension or charitable allowance; or
(c) For the sole purpose of being filed or utilised in
any Court or before any officer of any Court.
EXEMPTIONS:
(1) "An affidavit signed by a member of a Schedule Caste
or Schedule Tribe"
(Notification no 780-202-6-R-76 dated 02.11.1976)
(2) Affidavit filed with a Commission of Inquiry established
by the Government of India or a State Government under
the Commission of Inquiry Act of 1952.”
(Notification no.767-1094-VI-R dated 18.10.1977)
Rs. 5
(w.e.f. 15.10.1990)
5 Agreement or memorandum of agreement:
(a) It relates to the sale of a bill of exchange, a
government security, or a share in an
incorporation company or other legal entity.
= Rs. 1 for every 10,000 rupees
or fraction thereof in the value
of a bill of exchange, security, or

(aa) If the contract is for the construction of a building
on a piece of land by someone other than the owner
or lessee of the land, and it states that after
construction, the building will be held jointly or
severally by that other person and the owner or
lessee of the land, as the case may be, or that it will
be sold jointly or severally by them, or that a portion
of it will be held jointly or severly by them.
(b) If not otherwise provided for.
Exemptions:- Agreement or memorandum of an
agreement –
(i) solely for or relating to the sale of commodities or
products, and not a note or memorandum chargeable
under no 43.
(ii) submitted to the Central Government in the form
of tenders for or relating to any Loan Agreement to
Lease, see Lease (No. 35)
share.
= 2% of the land's market value.
= Rs. 50
The M.P. Amendment Act, 19 of
1989, appears to have left
exemptions out of the statute.
6 Any instrument evidencing an agreement pertaining to
the deposit of title deeds, pawn or pledge, or any other
agreement relating to -
1. the deposit of title deeds or other evidence of
ownership to any property (other than a
marketable security), or
2. the pawn, or pledge or moveable property, if such
deposit, pawn, or pledge is provided as security
for the repayment of money advanced or to be
advanced by way of loan or a current or future
debt –
(a) if the loan or debt is repayable on demand or within
three months of the date of the agreement's document.
(b) if the loan or debt is repayable within three months of
the instrument's date of issuance.
* “0.5 percent of the sum secured by such deed, up to a
maximum of 50,000 rupees”
[Notice no. 69, issued July 23, 2003, was amended.
= * 2% of the amount of loan or
debt
-Half the duty payable under
sub- clause (a) of this article

* "0.1 percent of the amount secured by such deed"
[Amended by notification no. 12 dated February 28,
2004].
EXPLANATION: for the purpose of clause (1) of this article,
notwithstanding anything contained in any judgment,
decree or order of any Court or order of any authority,
any letter, note, memorandum or writing relating to the
deposit of title deeds whether written or made either
before or at the time when or after the deposit of title
deeds is affected, and whether it is in respect of the
security for the first loan or any additional loan or loans
taken subsequently, shall in the absence of any separate
agreement or memorandum of agreement relating to
deposit of such title deeds, be deemed to be an
instrument evidencing an agreement relating to the
deposit of title deeds.
EXEMPTIONS:
Instrument of pawn or pledge of agricultural produce if
unattested"
7 Appointment in the exercise of a power- whether of
trustees or of movable or immovable property, made by
any writing other than a will.
Rs. 100
8 Appraisal or valuation — a determination made without a
court order in the course of a suit;
(a) if the amount is less than Rs. 10,000/-
b) In all other circumstances
Exemptions:
(A) Appraisal or value performed solely for the benefit of
one party and not binding on the parties in any way,
either by agreement or by operation of law.
(B) Crop appraisal for the purpose of determining the
amount of rent to be paid to a landlord.
The same duty as a Bond
(No.l5) for such amount.
Rs. 100
9 Apprenticeship Deed - Every writing relating to the service
or tutoring of any apprentice, clerk, or servant placed
with any master to learn any profession, trade, or
occupation, excluding articles and clerkships (No. 11).
Exemption - An apprenticeship instrument signed by a
Magistrate under the Apprentices Act of 1961 (LII of 1961)
-Rs. 15

or by which a person is apprenticed by or at the charge of
a public charity.
10 Articles of association of a company,
(a) In the case of a firm with no share capital.
(b) Where the company's share capital is nominal.
EXEMPTION: Articles of any association not formed for
profit and registered under Section 25 of the Companies
Act, 1956 are exempt ( No 1 of 1956).
Rs. 1000
0.15% of such nominal share
capital subject to a minimum of
Rs.1000, and a maximum of
Rs.5 lakh.
11 Articles of clerkship or contract requiring a person to first
serve as a clerk before being admitted as an attorney in a
High Court.
Assignment,See conveyance (No. 23), transfer (No. 62),
and transfer or lease (No. 63).
Attorney,See power of attorney ( No. 48),
See Adoption-Deed (No. 3) for authority to adopt
Rs. 350
12 Award, that is, any written decision by an arbitrator or
umpire on a reference made other than by an order of the
court in the course of a dispute, that is not an award
directing a partition:
(a) where the award is for less than Rs. 10,000/-
(b) when the award is for more than Rs. 10,000/-
(i) on the first Rs. 10,000;
(ii) on every additional Rs. 10,000/- or part
thereof in excess of Rs. 10,000/-
The same duty as a Bond (No.
l5) for such amount.
l5) for such amount.
Rs. 10
13 - -
14 - -
15 BOND- (As defined in section 2(5), a bond is one that is
not a debenture and is not otherwise provided for by this
Act or the Court Fees Act of 1870.) (VII of 1870).
On the amount or value secured:

Provided that if the amount or value is not a multiple of
ten rupees, it shall be rounded off to the nearest multiple
of ten rupees, with amounts greater than five rupees
being counted as ten rupees and amounts less than five
rupees being ignored.
EXEMPTION:
Bond, when undertaken by any individual for the purpose
of ensuring that the local income received from private
subscriptions to a charitable dispensary, hospital, or any
other object of public use does not fall below a certain
sum per mensem.
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)
2% of such amount or value
16 Bottomry Bond, any instrument by which the master of a
seagoing ship borrows money on the ship's security to
enable him to preserve the ship or continue her voyage.
17
17-A
17-B
Cancellation- If attested and not otherwise provided for,
an instrument of (including any instrument by which an
instrument previously executed is cancelled).
See also Release (No. 55), Revocation of Settlement (No.
58B), Surrender of lease (No. 61), Revocation of trust (No.
64-B)
The State Bar Council of Chhattisgarh granted a
“certificate of enrolment” under section 22 of the
Advocates Act, 1991 (No.25 of 1991).
Certificate of practise as a notary, public issued under
subsection (l) of section 5 of the Notaries Act, l952 (No.53
of l952), or endorsement of renewal of such certificate
issued under subsection (2) of the said section.
Rs. 100
Rs. 250
Rs. 500
18 A certificate of sale is given to the purchaser of any
property sold by public auction by a civil or Revenue
Court, or by a Collector or other Revenue Officer (in
respect of each property put up as a distinct lot and sold).
The same duty as a conveyance.
No.23) for a market value equal
to the amount of purchase
money only. provided that if the
total amount of duty payable is
not a multiple of 50 paise, it
shall be rounded off to the
nearest rupee, half of a rupee

or over being counted as one
rupee and less than half of a
rupee being disregarded.
19 Certificate or other document evidencing the holder's or
any other person's right or title to any shares, scrip, or
stock in or of any incorporated business or other body
corporate, or the right or title to become the proprietor of
such shares, scrip, or stock.
Rs. 2
20
20-A
Charter Party- Any instrument (excluding an agreement
for the employment of a tug-steamer) by which a vessel
or some specified principal component thereof is hired for
the charterer's defined purposes, whether or not it
includes a penalty provision.
Clearance List-
(a) if the transaction involves the acquisition or sale of
Government securities through a stock exchange's
clearing house.
(b) if relates to the purchase or sale of a share, scrip,
stock, bond, debenture, debenture-stock, or other
marketable security of a like type in or of an incorporated
business or other body corporate, filed to a stock
exchange clearing house.
Rs. 3
One rupee for every Rs. 10,000
or part thereof in respect of
each of the entries in such list
on the value of securities
calculated at the making price
or the contract price, as the
case may be, subject to a
maximum of Rs. 1000.
One rupee for every Rs. 10,000
or part thereof in respect of
each of the entries in such list
on the value of securities
calculated at the making price
or the contract price, as the
case may be.
21 - -
22 Composition deed- any instrument executed by a debtor
in which he conveys his property for the benefit of his
creditors, or where payment of composition or dividend
on their debts is secured to the creditors, or where
provision is made for the debtor's business to continue
for the benefit of his creditors, under the supervision of
inspectors or under letters of license.
Rs. 50
23 Conveyance- Any conveyance that is not a transfer
charged or exempted under No. 62, regardless of the
5% of such market value.
provided that if total amount of

market value of the property being conveyed.
Exemptions-
Assignment of Copyright under the Copy-right Act,1957
(No.14 of 1957), Section 18, Co- partnership deed, See
Partnership (No. 46).
Explanation- For the purposes of this article, where the
possession of any immovable property is transferred to
the purchaser before or after the execution of such
agreement without the execution of the conveyance in
respect thereof, such agreement to sell shall be deemed
to be a conveyance and stamp duty shall be levied in
accordance with the provisions of this article:
Provided that the provisions of section 47-A apply mutatis
mutandis to such agreement that is deemed to be a
conveyance as aforesaid in the same way that they apply
to a conveyance under that section:
Further, where a conveyance is executed in pursuance to
such agreement of sale, the stamp duty, if any, already
paid and recovered on the agreement of sale that is
deemed to be a conveyance shall be adjusted towards the
total duty leviable on the conveyance, up to a maximum
of Rs. 10.
the duty payable is not a
multiple of fifty paise, it shall be
rounded off to the nearest
rupee, half of a rupee and over
being counted as one rupee and
less than half a rupee being
disregarded.
provided further that, where an
instrument relates to the
amalgamation or reconstruction
of companies under order of
the High Court under section
394 read with section 391 of
the Companies Act,1956(1 of
1956) or under order of the
Reserve Bank of India under
section 44-A of the Banking
Regulation Act,1949 (10 of
1949) the duty chargeable shall
not exceed an amount equal to
5% of the marker value of the
immovable property transferred
which is located within the
State of Chhattisgarh or an
amount equal to 0.7% of the
aggregate of the market value
of the shares issued or allotted
in exchange or otherwise and
the amount of consideration
paid for such transfer,
whichever is higher.
24 Copy or Extract- It is certified to be a true copy or extract
by or by order of any public officer and is not payable
under the law related to court fees in effect at the time.
Exemption:
(a) A copy of any paper that a public officer is required by
law to make or give for record in office or for any other
public purpose.
(b) A copy of any registry related to births, baptisms,
namings, dedications, marriages, divorces, deaths, or
burials, or an excerpt from one.
Rs. 10
25 Any instrument for which the necessary duty has been
paid has a counterpart or duplicate-

(a) If the duty on the original instrument is not more
than four rupees.
(b) In any other case….
Exemption:
When a cultivator is awarded a duty-free lease, this is the
counterpart of the lease.
The same duty as is payable on
original.
Rs. 6
26 Customs bond –
(a) if the amount is less than Rs. 5,000/-
(b) if the amount is more than Rs. 5,000/-
see also (Bond No. l5) and sections 8 and 55 -
Declaration of any trust, see Trust (No. 64)
Same duty as a bond (No.l5) for
such amount, subject to the
maximum of Rs. 50/-
Rs. 100
27 (A) Declaration under the Prakoshtha Swamitva
Adhiniyam of Chhattisgarh.
(B) A document that amends or corrects a previously
registered deed but does not make any major changes.
Explanation- A material alteration, for the purposes of this
article, is one that changes the parties' rights, obligations,
or legal standing as determined from the document in its
original state, or otherwise changes the legal effect of the
instrument as originally performed.
Rs. 10,000
Rs. 1000
28 Delivery Order- Any instrument entitling any person
named therein, or his assigns, or the holder thereof, to
the delivery of any goods, lying in a dock of port, or in any
warehouse in which goods are stored or deposited on
rent or hire, or upon a 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 - Deeds, see Agreement relating to
Deposit of Title Deeds, Pawn or Pledge (No.6).
Dissolution of partnership, See partnership (No. 46).
Rs. 2
29 Divorce is an instrument of, that is, any instrument that
allows a person to dissolve his marriage.
Rs. 100

Dower, instrument of, See settlement (No. 58)
Duplicate, see Counterpart (No.25)
30 - -
31 Exchange of property - Instrument of Extract,
see copy (No.24)
The same duty as a conveyance
(No.23) for a market value
equal to the market value of the
property of greater value which
is the subject matter of
exchange.
32 Further charge - Instrument of, that is, any instrument
imposing a further charge on mortgaged property –
(a) When the original mortgage is one of the types listed
in Article No. 40, clause (a) (that is, with possession).
(b) If the mortgage is one of the types mentioned in
Article No. 4o's clause (b) (that is, without possession).
(i) If possession of the property is given or
agreed to be given under the instrument of
additional charge at the moment of
execution.
(ii) If possession is not so given....
equal to the amount of the
further charge secured by such
instrument.
equal to the total amount of the
charge (including) the original
mortgage and any further
charge already made) less the
duty already paid on such
original mortgage and further
charge.
l5) for the amount of the
further charge secured by such
instrument.
33 Gift - Instrument of, not being a settlement (No. 58) or
will or Transfer (No. 62)
(a) When the donee is not a family member of the donor; The same duty as a conveyance
equal to the market value of the
property which is the subject
matter of gift;

(b) When the donee is a member of the donor's family;
Explanation: The donor's father, mother, husband or wife,
son, daughter, daughter-in-law, brother, sister, and
grandchildren, including son's son and daughter and
daughter's son and daughter, are considered family for
this reason.
At the rate of half percent of
the market value of the
property which is the subject
matter of the gift.
34 Indemnity Bond..
Inspectorships-deed, See Composition Deed (No. 22).
The same duty as a security
Bond (No.57) for the same
amount.
35 Lease, including under-lease or sub-lease and any
agreement to let or sub-let- (a) Where by such lease the
rent is fixed and no premium is paid or delivered-
(i) If the lease purports to be for a period of less than a
year.
(ii) If the lease claims to be for a period of not less than
one year but not more than five years.
(iii) When the lease purports to be for a term of more
than five but less than 10 years.
(iv) When the lease purports to be for a term of more
than ten years but less than twenty years.
(v) When the lease purports to be for a term of more than
twenty years but less than thirty years.
(vi) Where the lease purports to be for a term of more
than thirty years but less than 100 years;
15) for the whole amount
payable or deliverable under
such lease.
15) for the amount or value of
average annual rent reserved.
equal to the amount or value of
one and half times the average
annual rent reserved.
equal to three times the
amount or value of the average
annual rent reserved.
equal to five times the amount
of value of the average annual
rent reserved.

(vii) Where the lease purports to be for a term of more
than 100 years or in perpetuity;
(viii) Where the lease purports to be for no definite term.
(aa) if the mining lease is granted through an auction;
(i) If the lease purports to be for a period of less than 1
year.
(ii) If the lease purports to be for a period of not less than
one year and not more than five years.
(iii) When the lease purports to be for a term of more
than five but less than 10 years.
(iv) When the lease purports to be for a term of more
than ten years but less than twenty.
(v) When the lease purports to be for a term of more than
twenty years but less than thirty.
equal to eight times the amount
or value of the average annual
rent reserved.
(no.23) for a market value equal
to one fourth of the whole
amount of rent which would be
paid or delivered in respect of
the first twelve and half years of
the lease. first 50 years of lease.
(No. 23) for a market value
equal to three times to amount
rent which would be paid or
delivered for the first ten years,
if lease continued so long.
15) for the whole amount
payable or deliverable under
such lease.
15) for the amount or value of
average annual royalty reserved
one and half times the average
annual royalty reserved.
annual royalty reserved.
equal to five times the amount
of value of the average annual
royalty reserved.

(vi) If the lease purports to be for a term of more than
thirty years but less than one hundred.
(vii) If the lease purports to be for a term of more than
one hundred years or indefinitely.
(viii) If the lease does not appear to be for a specific
period of time.
Explanation: If a mining licence is granted through an
auction, no stamp duty is payable on any payment other
than royalty.
(b) When the lease is issued in exchange for a fee,
premium, or money advance, and no rent is set aside.
(c). If the lease is granted in exchange for a fee or
premium, or for money paid in advance of the rent
reserved.
equal to eight times the amount
royalty reserved.
(no.23) for a market value equal
to one fourth of the whole
amount of royalty which would
be paid or delivered in respect
of the first twelve and half years
of the lease.
(No. 23) for a market value
annual royalty which would be
paid or delivered for the first
ten years, if lease continued so
long.
such fine or premium or
advance as set forth in the
lease.
such fine or premium or
advance as set forth in the
lease, in addition to the duty
which would have been payable
on such lease, if no fine or
premium or advance had been
paid or delivered :
Provided that, in any case when
an agreement to lease is
stamped with the advalorem
stamp required for a lease and a
lease in pursuance of such

Exemption - When a definite term is expressed and such
term does not exceed one year or when the average
annual rent reserved does not exceed one hundred
rupees, a cultivator may execute a lease for the purposes
of cultivation (including a lease of trees for the production
of food or drink) without paying or delivering any fine or
premium.
Explanation - When a lessee agrees to pay any recurring
charge, such as Government revenue, the landlord's share
of cesses, or the owner's share of municipal rates or
taxes, which is legally recoverable from the lessor, the
amount thus agreed to be paid is assumed to be part of
the rent.
agreement is subsequently
executed, the duty on such
lease shall not exceed ten
rupees.
36 Letter of allotment of shares in any firm or proposed
company, or in relation to any debt that the company or
proposed company would raise.
Rs. 2
37 - -
38 A letter of license is an agreement between a debtor and
his creditor that the later will suspend their claims for a
certain period of time and enable the debtor to conduct
business at his own discretion.
Rs. 50
39 Memorandum of Association of a company-
(a) If accompanied by articles of Association under
section-l7 of the Indian companies Act, l9l3 (VII of
l9l3), or section 26, 27 and 28 of the companies
Act, l956 (1 of l956).
(b) If not so accompanied.
Exemption - memorandum of any association not formed
for profit and registered under section 26 of the Indian
Companies Act,1913 (VII of 1913) or section 25 of the
Companies Act,1956 (1 of 1956).
Rs. 500
The same duty as leviable on
articles of Association under
Article 10, according to the
share capital of the company.
40 Mortgage deed, not being an agreement relating to
Deposit of Title Deeds, pawn or pledge (No. 6) Bond (No.
l5), Mortgage of a crop (No. 4l) Respondentia Bond (No.
56) or security Bond (No. 57):

(a) when the mortgagor gives or agrees to give
possession of the property or any part of the
property covered by the deed;
(b) if possession is not provided or agreed to be given
in the manner stated.
Explanation: A mortgagor who issues a power of attorney
to the mortgagee to collect rent or a lease of the property
mortgaged or a portion thereof is regarded to give
possession within the meaning of this article.
(c) Where the principal or primary security is duly
stamped, a collateral, auxiliary, extra, or
substituted security or by way of further
assurance for the above-mentioned purpose –
For every Rs. 1000/- or part thereof secured.
Exemption-
(1) Instruments, executed by persons taking
advances under the Land Improvement Loans
Act,1883 (XIX of 1883) or the Agriculturists Loans
Act, 1884 (XII of 1884) or by their sureties as
security for the repayment of such advances.
(2) Letter of Hypothecation accompanying a bill of
exchange.
equal to the amount secured by
such deed.
for the amount secured by such
deed.
Rs. 3
41 Mortgage of a crop, including any document
demonstrating an agreement to secure the repayment of
a loan based on a crop mortgage, whether or not the crop
is in existence at the time of the mortgage:
(a) When the loan must be repaid within three
months of the instrument's date:
- For every sum secured not exceeding Rs. 200/-.
- and for every Rs. 200/- or part thereof secured in
excess of Rs. 200.
(b) If the loan is repayable in more than three
months but not more than eighteen months from
the instrument's date of issue:
- For every sum secured not exceeding Rs. 100/-
- and for sum secured not exceeding Rs. 100
- and for every Rs. 100/- or part thereof secured in
excess of Rs. 100
Re. 1
Re. 1
Re. 1
Re. 1
Re. 1
42 Any instrument, endorsement, note attestation, Rs. 10

certificate, or entry, other than a protest (No.5o), made or
signed by a notary public in the performance of his
responsibilities or by any other person legitimately acting
as a notary public, is referred to as a “notarial act”.
[see the protest of Bill or Note (no.50)]
43 Note or Memorandum delivered by a Broker or Agent to
his principle informing him of a purchase or sale on his
account:
(a) of any commodities worth more than one hundred
rupees.
(b) of any stock or marketable security with a market
worth of more than one hundred rupees.
Rs. 2
Subject to a maximum of Rs.50,
Re. 1 for every Rs. 10,000/- or
part thereof of the value of the
stock or security.
44 Note of protest, by the master of as ship see also protest
by the master of a ship (No. 51)
Rs. 2
45 Partition - an instrument of [as described in Section 2
clause (15)]
(a) Where the property involved in the partition has
been converted for non-agricultural purposes or
is intended for non-agricultural use
(b) Where the property involved in the partition is
agricultural land;
Provided further that there is no dispute or case
pending in any court regarding the land to be
partitioned;
(c) When the stamps required for an instrument of
partition are stamped on a final order for
effecting a partition issued by any revenue
authority or Civil Court, or an award by an
arbitrator directing a partition, and an instrument
of partition is subsequently executed in
accordance with such order or award.
Rs. 2000 for each shareholder
Rs. 100 for each shareholder.
No stamp duty chargeable
Rs. 10
46 Partnership -
(1) Partnership Instrument -
(a) If there is no share or contribution in the Rs. 1000

partnership, or if the contribution (paid in cash)
does not exceed Rupees 50000/-.
(b) Where the cash portion of the contribution
exceeds Rupees 50000/-.
(c) Where such a share contribution is made in the
form of property (rather than cash) OR where a
partner provides a share of his immovable
property to the partnership firm for the purpose
of colony development.
(2) Dissolution of partnership or retirement of a partner.
(a) Any immovable property brought in as a partner's
share of contribution in the partnership is taken as his
share by a partner other than a partner who brought in
such property as his share of contribution in the
partnership on dissolution or retirement of that partner.
(b) In any other case.
2% of the share contributed
subject to a maximum of Rs.
5000
2% of market value of such
property.
The same duty as Conveyance
(No. 23) on the market value of
such property.
Rs. 550
47 - -
48 Power of Attorney, [As defined by section 1(21)] not being
a proxy (no. 52)
(a) When executed solely for the purpose of obtaining the
registration of one or more documents in connection with
a single transaction or admitting the execution of one or
more of those documents;
(b) In cases or processes brought under the provincial
small causes court act, l887(IX of, 1887), or any other law
relating to Small Cause Courts in effect in any region of
the state;
(c) When authorizing one or more people to operate in a
single transaction in a situation other than that described
in subsection (a);
(d)When authorizing one or more people to participate
jointly in a single transaction and separately in multiple
transactions, or in general;
(e)When authorising more than five, but not more then
Rs. 10
Rs. 10
Rs. 20
Rs. 100
Rs. 150

ten persons to act jointly and severally in more than on
transaction or generally;
(f) When given for consideration and authorising the
attorney to sell or transfer any immovable property.
(f-1) When granted without compensation and
authorising the agent to sell, gift, exchange, or
permanently alienate any immovable property in
Chhattisgarh.
(a) For a period of not more than two years following the
date of execution;
(b) For a duration of more than two years from the date
of execution, or when it is irrevocable or does not purport
to be for a certain amount of time;
(c) When granted to the executants' father, mother, wife
or husband, son, daughter, brother or sister, and when it
does not profess to be for a certain period of time.
(d) In any other case.
"Explanation 1 - When more than one person belongs to
the same firm, they are treated as one person for the
purposes of this article."
"Explanation 2 - Where duty has been paid on a power of
attorney under (f) and (f-1) and a conveyance relating to
that property is executed in accordance with that power
of attorney between the executants of the power of
attorney and the person in whose favour it is executed,
the duty on conveyance shall be the duty calculated on
the market value of the property less the duty paid on the
power of attorney."
under the article 23 on the
market value of the property.
Rs. 1000
The same duty as Conveyance
(No.23) on the market value of
such property.
Rs. 1000
Rs. 20 for each person
authorised.
N.B. - The term " registration"
includes every operation
incidental to registration under
the Registration Act.1908 (XVI
of 1908).
49 - -
50 Any declaration in writing made by a Notary Public or
other person legitimately acting as such attesting the
dishonour of a bill of exchange or promissory note is
known as a “protest of bill or note.”
Rs. 3

51 Protest by the Master of a Ship, i.e., any declaration of the
particulars of her voyage drawn up by him with a view to
the adjustment of losses or the calculation of averages,
and any declaration in writing made by him against the
charters or the consignees for not loading or unloading
the ship, when such declaration is attested or certified by
a Notary public or other lawfully constituted person.
[see also Note of protest by the Master of a ship (No. 44)]
Rs. 3
52 - -
53 - -
54 Reconveyance of Mortgaged Property-
(a) If the consideration for which the property was
mortgaged does not exceed Rs. 1000/-;
(b) In any other case
(No.23) for the market value
equal to the amount of the
consideration, as set forth in
the reconveyance.
Rs. 100
55 Any instrument (other than a release as defined in section
23-A) by which a person renounces a claim against
another person or against any specified property is
referred to as a “Release”.
(a) When they are not members of family;
(b) When they are members of family.
Explanation- For the purposes of this article, a person's
family includes his or her father, mother, husband or wife,
son, daughter, daughter-in-law, brother, sister, and
grandchildren, including son's and daughter's sons and
daughters.
for the amount of consideration
or market value of the property,
whichever is higher, on the
share over which the claim is
relinquished.
Half percent of the
consideration or the market
value of the property,
whichever is higher, on the
share over which the claim is
relinquished.

56 Any instrument securing a loan on cargo laden or to be
laden on board a ship and making repayment reliant on
the cargo arriving at the port of destination is known as a
respondentia bond.
Revocation of any Trust or Settlement- See Settlement
(No.58), Trust (No.64)
for the amount of the loan
secured.
57 Security Bond or Mortgage Deed- signed by a surety to
secure the due performance of a contract or as security
for the due execution of an office, or to account for
money or other property received as a result thereof:
(a) if the amount secured is less than Rs. 5000/-;
(b) In any other cases..
Exemptions - When a bond or other document is
executed,
(a)................
(b) by any person for the purpose of ensuring that the
local revenue received from private subscriptions to a
charitable dispensary, hospital, or any other object or
public utility does not fall below a certain amount per
mensum;
(c) by persons taking advances under the Land
Improvement Loans Act,1883 (XIX of 1883), or the
Agriculturists Loans Act,1884 (XII of 1884), or their
sureties, as security for the repayment of such advances;
(d) by government officers or their sureties to secure the
proper execution of an office or the proper accounting for
money or other property received by virtue thereof.
15) for the amount secured.
Rs. 250
58 Settlement-
A- Instrument of (including a deed of dower)
Exemption
Deed or dower executed on the occasion of a marriage
between Hohammadans.
The same duty as a bond as
(No.l5) for a sum equal to the
amount of market value of the
property settled.
Provided that, where an
agreement to settle is stamped
with the stamp required for an
instrument of settlement, and
an instrument of settlement in
pursuance of such agreement is

B- Revocation of -
See also Trust (No.64).
subsequently executed, the
duty on such instrument shall
not exceed ten rupees.
The same duty as a Bond
(No.15) for a sum equal to the
amount or value of the property
concerned as set forth in the
instrument of revocation, but
not exceeding fifty rupees.
59 Share warrants, to bearer issued under the Indian
Companies Act, 1913 (VII of l913) or the Companies Act,
l956 (l to l956).
Exemptions- Share warrants issued by a company in
accordance with Section 43 of the Indian Companies Act,
1913 (VII of 1913), or Section 114 of the Companies Act,
1956 (1 of 1956), have effect only upon payment to the
Collector of Stamp Revenue of -
(a) One and a half percent of the company's total
subscribed capital, or
(b) if any firm that has fully paid the duty or composition
issues an addition to its subscribed capital, one and a half
percent of the extra capital issued.
One and half times the duty
payable on a conveyance
(No.23), for a market value
equal to the nominal amount of
the shares specified in the
warrant.
60 Shipping order, for or relating to the conveyance of goods
on board of any vessel.
Re. 1
61 Surrender of lease –
(a) When the duty with which the lease is chargeable
does not exceed fifteen rupees.
(b) In any other case.....
Exemption - Surrender of lease, when such lease is
exempted from duty.
The duty with which such lease
is chargeable.
Rs. 100
62 Transfer – (Whether with or without consideration)
(a) ............
(b) of debentures being marketable securities
whether the debenture is liable to duty or not
One half of the duty payable on
a conveyance (No.23) for a

except debenture provided for by section-8 ;
(c) of any interest in a bond, mortgage deed, or
insurance policy:
(i) If the duty on the bond, mortgage deed, or insurance
policy is less than five rupees;
(ii) In any other case.
(d) of any property under section 22 of the
Administrator General's Act, 1963;
(e) of any trust property, without consideration from
one trustee to another or from a trustee to a
beneficiary.
Exemptions - Transfers by endorsement :-
(a) of a bill of exchange, cheque or promissory note
(b) of a bill of lading, delivery order, warrant for goods, or
other mercantile documents of title to goods;
(c) of a policy of insurance;
(d) of securities of the Central Government.
See also section 8.
consideration equal to the face
value of the debenture.
The duty with which such bond,
mortgage deed or policy of
insurance is chargeable.
Rs. 20
Rs. 30
The sum of Rs.15 or any other
amount that may be imposed
under clauses (b) and (c) of this
article.
63 Transfer of Lease - by way of assignment and not by way
of under lease.
Exemption-
Transfer of any lease exempt from duty.
(No.23) on the market value of
the property which is the
subject matter or transfer.
64 Trust -
A- Declaration of - of, or concerning, any property
when made by any writing, not being a Will;
B- Revocation of or concerning, any property when
made by any instrument other than a will;
Exemption-
Charitable and religious trusts including WAKF ALAL
The same duty as a bond (No.l5)
for a sum equal to the amount
or value of the property
concerned, as set forth in the
instrument but not exceeding
five hundred.
The same duty as Bond (No.l5)
for a sum equal to the amount
or value of the property
concerned, as set forth in the
instrument but not exceeding
two hundred fifty rupees.

AULAD.
65 Warrant for goods,
That is, any instrument establishing the title of any person
listed therein, or his assigns, or the holder thereof, to any
goods lying in or upon any port, warehouse, or wharf,
with such instrument being signed or certified by or on
behalf of the person in whose custody such goods may
be.
Rs. 2

Chhattisgarh Stamp Duty Rates Guide

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Chhattisgarh Stamp Duty Rates Guide