TREASURY CODE VOL- II
APPENDIX-8
(SEE SUBSIDIARY RULE 130)
DIFFERENT CLASSES OF RECEIPTS EXEMPT FROM STAMP DUTY
Note- the contents of this appendix have no validity except in so far as they reproduce the exact
wording or represent correctly the meaning of the relevant Act or rule or order by which the
exemptions have been granted. No doubtful case should be decided except by a reference to the
appropriate Act, rule or order, as the case may be, and if necessary to the Government.
Every receipt for a sum exceeding Rs. 20 must be stamped unless it is falls within a class of
receipts specifically exempted. The following are exemptReceipts given by or on behalf of Government.
Receipts on cheques or bills of exchanges, payable on demand.
Note- Receipt on refund orders in respect of Income-Tax, Estate Duty, Wealth-Tax, ExpenditureTax or Gift-Tax fall within this category.
Receipts of payment of interest on Government Securities.
Receipts for pensions or allowances by persons receiving such pensions or allowances in respect
of their service as non-commissioned or petty officers, soldiers, sailors or airmen, and not serving
Government in any other capacity.
Note- The expression soldiers/airmen used in this appendix includes person below the rank of
non-commissioned officers who are enrolled under the Indian Army Act, 1911/Indian Air Force
Act, 1932.
(e)
Receipts given for pension or allowances paid by Government to an heir of a deceased
non-commissioned officer or petty officer, soldier, sailor or airmen of military, naval or air forces.
(f)
Receipt or bill of lading issued by a railway company or administration or on air transport
company for the fair for the conveyance of passengers or goods or both or animals or for any
charges incidental to the conveyance thereof or given to such company or administration for the
refund or an overcharge made in respect of such fare or charges.
(g)
Receipts for any payment of money without consideration. Such as receipts for grant-in-
aid bills for fees paid to barristers-at-law, and for scholarships, etc.
(h)
Receipt for advances mode by Government under the Agriculturists Loans Act, 1884 (XII
of 1884).
Receipts for payment of free grants made by State Government from State revenues to
municipalities, Janapada Sabhas or other local bodies for objects of the nature noted belowAugmentation the resources of the local bodies.
Establishing an equilibrium between receipts and expenditure.
APPENDIX - 8
DIFFERENT CLASSES OF RECEIPTS EXEMPT FROM STAMP DUTY
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TREASURY CODE VOL- II
Contributions towards the maintenance of equipment of schools and hospitals.
Contributions towards improvement of roads or water-supply.
Contributions towards gratuitous relief in famine-stricken areas.
(j)
All other grants for educational, charitable and religious purpose.
(k)
Receipts endorsed on instruments executed by, or on behalf of, any society for the time
being registered or deemed to be registered under the Co-operative Societies Act, 1912, or
instruments executed by any officer or member of any such society relating to the business of the
society.
(l)
Receipt given by, or on behalf of, a depositor in a Post Office Savings Bank for a sum of
money withdrawn from any such bank.
(m)
Receipt endorsed by the payee on a Postal Money Order or given by the payee to the
Post Office for a sum paid to him in adjustment of a short or wrong payment of such an order.
(n)
Receipt endorsed by the holder of a Post Office Cash Certificate at the time of its
discharge.
(o)
Such other receipts or class of receipts as may be legally exempt from stamp duty.
(p)
Receipts given by mahars and jaglas in few districts of Berar and by Kotwars in rest of
the State in respect of sums paid to them on account of salaries.
Note- cash memorandum issued by tradesmen for sales against cash payment are not treated as
receipts within the meaning of section 2 (23) of the Indian Stamp Act, II of 1899, and need not be
stamped even if the amount exceeds Rs. 20 unless they contain an acknowledgment of the
receipt of money from the purchasers as named therein of the price of the articles sold.
The following documents do not come under any of the exemptions mentioned above, but are
chargeable with stamp duty under the general rulesReceipts singed by a Government servant as chairman of a municipality.
Receipts other than those mentioned in item (g) of paragraph 1 above drawn an Account of
Cantonment and other local funds.
Receipts for advances taken by Government servants.
Receipts on acquittance rolls of establishments.
Receipts for refund or repayment of deposits other than those mentioned in item (k) of paragraph
1 above.
Receipts drawn by the Accountant-General or the Treasurer of the Charitable Endowments on
account of interest on Municipal of Port Trust Debentures kept in his custody as ordinary Trust
Funds or Charitable Endowments.
APPENDIX - 8
DIFFERENT CLASSES OF RECEIPTS EXEMPT FROM STAMP DUTY
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