Gujarat Stamp Act, 1958
[Deleted by Mah. 27 of 1985, s. 49] (1) the right of tenancy in which is the subject matter of transfer and situated within the limits of— (i) the Municipal Corporation of Greater Bombay— (A) for the purpose of non-residential use of any nature whatsoever ; One thousand rupees. (B) for the purpose of residential use ; One hundred rupees. (ii) the Municipal Corporations of the Cities of Thane, Pune, Nagpur and Navi Mumbai— (A) for the purpose of non-residential use of any nature whatsoever ; Five hundred rupees. (B) for the purpose of residential use ; Fifty rupees. (iii) the Municipal Corporations of the Cities of Kalyan, Pimpri-Chinchwad, Amravati, Nashik, Aurangabd, Kolhapur and Solapur— (A) for the purpose of non-residential use of any nature whatsoever ; Two hundred rupees. (B) for the purpose of residential use ; Twenty rupees. (g-c) if relating to hire purchase .. Same duty as is payable under Article 36.] (h) if not, otherwise provided for .. *[Twenty rupees.] Exemptions Agreement or its records or Memorandum of Agreement— (a) for or relating to the purchase or sale of goods or merchandise exclusively, not being an agreement or memorandum of agreement chargeable under entry (d), entry (e), entry (f), or entry (g) of this Article or a note or memorandum chargeable under Article 43; (b) (c) (b) if relating to immovable property situated within the limits of,— ¶[ (i) any rural area falling within the limits of the Bombay Metropolitan Region as defined in clause (b) of section 2 of the Bombay Metropolitan Region Development Authority Act, 1974, foreverу rupees 500 or part thereof; ¶[(i-a) any rural area excluding the rural area referred to in sub-clause (i)— (A) if such property is residential, for every rupees 500 or part thereof. Five rupees. ¶[(B) if such property is an irrigated land included in the benefitted zone within the meaning of clause (5) of section 2 of the Maharashtra Project Affected Persons Rehabilitation Act, 1986, for every rupees 500 or part thereof; Twenty-five rupees. (C) if such property is non-residential property other than the property referred to in entry (B) above, for every rupees 500 or part thereof]. Fifteen rupees. (ii) 'C' Class Municipal Councils (other than those of such Municipal Councils falling within the limits of the Bombay Metropolitan Region), Hill Station Municipal Councils (other than those referred to in entry (ii) of sub-clause (iv-a),and Cantonments, if any, adjacent to such Municipal Councils, for every rupees 500 or part thereof. Twenty rupees. (iii) 'B' Class Municipal Councils (excluding Lonawala Municipal Council and the areas of those of such Municipal Councils falling within the limits of the Bombay Metropolitan Region) and Cantonment of Kamptee, for every rupees 500 or part thereof. Twenty-five rupees. (iv) 'A' Class Municipal Councils excluding the areas or those of such Municipal Councils falling within the limits of the Bombay Metropolitan Region but including Cantonment of Ahmednagar, for every rupees 500 or part thereof. Thirty rupees.] ¶[(iv-a) (i) Lonawala Municipal Council; (ii) Mahabaleshwar Hill Station Municipal Council, Panchgani Hill Station Municipal Council, Panhala Hill Station Municipal Council and Matheran Hill Station Municipal Council, for every rupees 500 or part thereof; [ (v) Municipal Corporations (excluding those Municipal Corporation and other areas referred to in sub-clause (vi), the 'A', 'B' and 'C' Class Municipal Councils falling within the limits of the Bombay Metropolitan Region and Cantonments of Devlali, Dehu Road and Aurangabad, for every rupees 500 or part thereof. (vi) (a) Municipal Corporation of Greater Bombay, and (b) Municipal Corporation of the Cities of— (i) Pune, including the Cantonments of Pune and Krikee. (ii) Thane, including *[local areas within the limits of revenue villages of Uttan, Dongaris Rai Murdhi, Bhainder, Mire, Kashi, Ghodbunder, Versava, Chene, Ovale, Wadavali, Kavesar, Kolshet, Balkum, Booivade, Majiwade, Chitalsar, Manpada, Chendani, Panch-pakhad and Yeour.] *[(iii) Navi Mumbai–for every rupees 500 or part thereof.] (c) if relating to both movable and immovable property. *[ (d) (1) if relating to residential premises consisting of building or unit– *[ (a) if reating to amalgamation of companies under the order of the High Court under section 394 of the Companies Act, 1956. Provided that, the amount of duty, chargeable under this clause shall not exceed— (i) an amount equal to 7 per cent. of the true market value of the immoveable property located within the State of Maharashtra of the transferor company; or (ii) an amount equal to 0.7 per cent. of the aggregate of the market value of the market value of the shares issued or allotted in exchange or otherwise and the amount of consideration paid for such amalgamation, whichever is higher.] (A) by, or in favour of, a co-operative housing society registered or deemed to have been registered under the Maharashtra Co-operative Societies Act, 1960; or (B) to which the provisions of the Maharashtra Ownership Flats (Regulation of Promotion of Construction, Sale, Management and Transfer) Act, 1963, or the provisions of the Maharashtra Apartment Ownership Act, 1970, apply ; or (C) by such society in favour of its member [or incoming member] whether in consequence of purchase of its shares or not; or (D) by a member of such society in favour of another member [and incoming member] whether in consequence of transfer of its shares to another member or not; [and the value of which— (i) does not exceed rupees 1,00,000. (ii) exceeds rupees 1,00,000 but does not exceed rupees 2,50,000. (iii) exceeds rupees 2,50,000 but does not exceed rupees 5,00,000. (iv) exceeds rupees 5,00,000 but does not exceed rupees 10,00,000. (v) exceeds rupe 10,00,000. (2) if relating to land for construction of residential premises and falling under the description in items (A), (C) or (D) of sub-clause(i). The same duty as is payable under sub-clause(1).