INDIAN STAMP (WEST BENGAL AMENDMENT) ACT, 1994

Act No. 11 of 1994

28th March, 1994

An Act to amend the Indian Stamp Act, 1899 ( 2 of 1899), in its application to West Bengal. Whereas it is expedient to amend the Indian Stamp Act, 1899, in its application to West Bengal, for the purpose and in the manner hereinafter appearing; It is hereby enacted in the Forty-fifth Year of the Republic of India, by the Legislature of West Bengal, as follows:-

S.1 Short title and commencement

(1) This Act may be called the Indian Stamp (West Bengal Amendment) Act, 1994.

(2) It shall come into force at once.

S.2 Application of the Act

The Indian Stamp Act, 1899 (hereinafter referred to as the principal Act) shall, in its application to West Bengal, be amended for the purpose and in the manner hereinafter provided.

S.3 Amendment of Schedule 1A

In Schedule 1A to the principal Act, for article 23, the following article shall be substituted:-

" 23. Ten per centum of the market value

Conveyance [as defined by section 2(10)], not being a transfer charged or exempted under No. 62.

Exemptions.

• (a) Assignment of copyright by entry made under the Copyright Act, 1957 (14 of 1957), section 18.
• (b) Co-partnership Deed. See partnership (No. 46).