shall for every such offence be punished with fine, which may extend to 500 rupees; Provided that, when any penalty has been paid in respect of any instrument under § 34, the amount of such penalty shall be allowed in reduction of the fine (if any) subsequently imposed under this section in respect of the same instrument upon the person who paid such penalty. may extend cancel adhesive stamp. § 62. Any person required by § 11 to cancel an adhesive Penalty for stamp, and failing to cancel such stamp in manner prescribed failure to by that section, shall be punished with fine, which to 100 rupees. § 63. Any person who, with intent to defraud the Government of any duty, (a) executes any instrument in which all the facts and circumstances required by § 27 to be set forth in such instrument are not fully and truly set forth, or, (b) being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all such facts and circumstances, shall be punished with fine, which may extend to 5,000 rupees. § 66. Any person drawing or executing a bill of exchange or a policy of marine insurance purporting to be drawn or executed in a set of two or more, and not at the same time drawing or executing on paper duly stamped the whole number of bills or policies of which such bill or policy purports the set to consist, shall be punished with fine, which may extend to 1,000 rupees. § 67. Whoever, with intent to defraud the Government of duty, draws, makes or issues any bill of exchange or promissory note bearing a date subsequent to that on which such bill or note is actually drawn or made, and whoever, knowing that such bill or note has been so post-dated, indorses, transfers, presents for acceptance or payment, or accepts, pays or receives payment of such bill or note, or in any manner negotiates the same, and whoever, with the like intent, practises or is concerned in any act, contrivance or device not specially provided for by this Act or any other law for the time being in force, Penalty for omission to comply with provisions of § 27. Penalty for not drawing full number of bills or marine policies pur. porting to be in sets. Penalty for post dating bills, &c. For other devices to defraud the revenue. conduct of pro shall be punished with fine, which may extend to 1,000 rupees.. 69. No prosecution in respect of any offence punishable under Institution and this Act, or the General Stamp Act, 1869, or any Act thereby repealed, shall be instituted without the sanction of the Collector or such other officer as the Local Government generally, or the Collector specially, authorizes in that behalf. 72. Nothing in this Act shall be deemed to prevent any person from being prosecuted under any other law for any act or omission which constitutes an offence against this Act, or the rules made under it : secutions. Operation of other laws not barred. Provided that no person shall he punished twice for the same offence. SCHEDULE I. No. 5. Agreement or memorandum of an agreement. STAMPS. (a). If relating to the sale of any Government security, share in a Company or Association or Bill of Exchange. One anna. No. 11. Bill of Exchange or promissory note, not being a cheque, bond, bank note, or currency note (a) When payable on demand and the amount exceeds Rs. 20. One anna. (b) When payable otherwise than on demand, but not more than one year after date or sight: year after date or sight (c) When payable at more than one (The same duty as a bond (No. 13) for ... ... ... ... ... one anna. No. 19. Cheque for an amount exceeding twenty rupees. No. 45. Notarial Act, that is to say, any instrument, indorsement, note, attestation, certificate or entry made or signed by a notary public in the execution of the duties of his office or by any other person lawfully acting as a notary public PROMISSORY NOTE PROTEST, that is to say, any de claration in writing made by a Notary Public or other per ... one Rupee. See Bills of Exchange No. 11. son lawfully acting as such, See Notarial Act, No. 45. of exchange or promissory SCHEDULE II. Instruments exempted from Stamp Duty. No. 15. Receipt. (a) Indorsed on or contained in any instrument duly stamped, or exempted under this schedule, No. 18, acknowledging the receipt of the consideration money therein expressed, or the receipt of any principal money, interest, or annuity, or other periodical payment thereby secured. No. 17. Transfers by indorsement. (a) Of a bill of exchange, cheque or promissory note. Bills of Exchange or Promissory Notes. For ready reference the following detailed tables shewing the Stampduties payable under Act I of 1879, on Bills of Exchange, and Promissory Notes, are inserted. TABLE I.-Scale of Stamp-duty chargeable on Bills and Promissory Notes payable otherwise than on demand, but not more than one year after date. And so on adding Rs. 6, 3 and 2 respectively to the amount of stampduty for a single Bill or sets of 2 and 3, for every 10,000 Rs. or frac tions thereof in excess of the sum last specified. TABLE II.-Scale of Stamp-duty payable on Bills of Exchange and Promissory notes when payable at more than one year after sight. And so on adding Rs. 2-8-0 to the last amount specified as stamp-duty for every additional Rs. 500, or parts thereof contained in the Bond. STAMP-RULES. Fort William, the 3rd March 1882. No. 1288.-In exercise of the powers conferred by Sections nine, fifteen, seventeen,thirty-two, fifty-one, and fifty-six of the Indian Stamp Act, 1879, the Governor-General in Council is pleased to make the following Rules: 1. CHAPTER I.-PRELIMINARY. These Rules shall come into force throughout British India on the 1st April 1882 in supersession of the Rules, promulgated by Notifications No. 875, dated 26th February, and No. 966, dated 4th June 1881. 2. All words and expressions used in these Rules and defined in the Indian Stamp Act, 1879, shall be deemed to have the meaning attached to them respectively by the said Act. 3. There shall be two kinds of stamps for indicating the payment of duty on instruments under the Indian Stamp Act, 1879, namely (a.) Impressed Stamps-including Impressed Sheets,-that is to say, sheets of paper bearing the impression of Stamps of different values engraved thereon, and sold to the public for use by them in accordance with these Rules. Impressed Labels,-to be affixed and impressed by Government Officers as directed in Chapter III of these Rules, (b.) Adhesive Stamps sold to the public for use by them in accordance with these Rules. CHAPTER II.-OF IMPRESSED SHEETS. 4. All instruments chargeable with duty, except hundis, may be written on Impressed Sheets, and, except as provided by Section ten of the said Act and by these Rules, shall be so written. 6. (a.) Hundis other than hundis which can be stamped with an adhesive stamp under Section ten of the said Act shall be written as follows: (1) Hundis payable otherwise than on demand, but not more than one year after date or sight, and for amounts not exceeding Rs. 30,000 in individual value, on impressed sheets bearing the word Hundi; (2) Hundis exceeding Rs. 30,000 in individual value, and Hundis payable at more than one year after date or sight, on paper supplied for sale by the Government, |