and relates to any property situated, or to any master or thing done or to be done, in Bihar and is received… — THE INDIAN STAMP ACT, 1899 (2 of 1899)

and relates to any property situated, or to any master or thing done or to be done, in Bihar and is received in Bihar:]

1938 and relates to any property situated, or to any master or thing done or to be done, in Bihar and is received in Bihar:] Provided '[also] that no duty-shall be chargeable in respect of— (1) any instrument executed by, or on behalf of or in favour of, the Government re, but for this exemption, the Government would be liable to pay the (1) any instrument executed by, or on behalf of or in favour of in cases where, but for this exemption, the Government would be liable to pay the instrument; in cases where, duty chargeable in respect of such instrument; chargeable in re (2) any instrument for the sale, transfer or other disposition, either absolutely otherwise, of any ship or vessel, or any part interest, (2) any instrument for the sale, transfer or other dispo or by way of mortgage or otherwise, of any ship or vessel, or any part interest, share or properly of or in any ship or vessel registered under the Merchant Shipping and 58Vicl, c (60) or under Act 19 of 1838 or the Indian Registration of share or properly of or in any ship or vessel registered under the Merchant Shipping Act, 1897 (5) and 58Vicl, c (60) or under Act 19 of 1838 or the Indian Registration of Act, 1841 (10 of 1841), as amended by subsequent Acts. Act, 1897 (5) and 58Vicl, c (60) or under Act 19 of 1838 or the Ind Ships Act, 1841 (10 of 1841), as amended by subsequent Acts. 2{ “Provided further also that any entry in Schedule IA for the State of Bihar

Section 1938