Instruments chargeable with duty.—Subject to the provisions of this Act — THE INDIAN STAMP ACT, 1899 (2 of 1899)

3. Instruments chargeable with duty.—Subject to the provisions of this Act emptions contained in Schedule |, the following instruments shall be 3. Instruments chargeable with duty.—Subject to the provisions of and the exemptions contained in Schedule |, the following instruments le with duty of the amount indicated in that Schedule as the pro this A shall be uty and the exemptions contained in Schedule |, the followi chargeable with duty of the amount indicated in that Schedule for, espectively, that is to say:— struments shal as the proper duty chargeable with duty therefor, respectively, that is to say:— nt entione STAMP- A, Of the Liability of Instruments to Duly ble ith duty.—Subject to the p respecti th (a) 'every instrument mentioned in that: eviously executed by any person, I at S 'every instrument mentioned in that: previously executed by any person, IS execute st y y, 99; at Schedul prev first day of July, 1899; at: execute at Schedule which, not having been din India on or after the which, no din India on or after the or otherwise negotiated, in India; (c) every instrument (other than a bill of exchange or promissory note) in that Schedule, which not having been previously executed every instrument (other than a bill of exchange or pro mentioned in that Schedule, which not having been previously executed is executed oul of India on or after that day, relates to mentioned in that Schedule, which not having been p by any person, is executed oul of India on or after that day, relates to tuate, or to matter or thing done or to be done, in India by any person, is executed oul of India on or after tha any property situate, or to matter or thing done or to be done, in India in India; any prope and is received in India; (b) every bill of exchange pay n or made out 0 every bill of note drawn or made out 0 d for accep note drawn or paid, or presented for acceptan egotiated, in India paid, or presented for ac or otherwise negotiated, in India; and able otherwise, than on demand or promissory r after that day and accepted or ble otherwise, than on demand f India on or after that day and accepted or ayment, or endorsed, transferred ia on or after that day and ce or payment, or endorsed, transferred and is received in India; "Provided that, except as otherwise expressly provided, in this Act, and ng contained in clauses (a), (b) or (c) of this section or in "Provided that, except as otherwise expressly provid notwithstanding anything contained in clauses (a), (b) or (c) of this section or in mount indicated in Schedule IA shall, subject to the exemptions notwithstanding anything contained in clauses (a), (b) or (c) of Schedule |, the amount indicated in Schedule IA shall, subject to the exemptions d in that Schedule, be the duty chargeable on the following instruments, Schedule |, the amount indicated in Schedule IA shall, subject to the ex contained in that Schedule, be the duty chargeable on the following instruments, auses (aa) and (bb) of this proviso, as the proper duty therefore contained in that Schedule, be the duty chargeable on the foll mentioned in clauses (aa) and (bb) of this proviso, as the proper duty therefore respectively:— ively:— (aa) every instruments, mentioned in Schedule IA as chargeable with duty der that Schedule, which, not having been previously executed by every instruments, mentioned in Schedule IA as chargea under that Schedule, which, not having been previously executed by r he first day of January, under that Schedule, wh any person, is executed in Bihar on or after the first day of January, 1938; and (bb) every instrument, mentioned in Schedule IA as chargeable with duly which, not having been previously executed by every instrument, mentioned in Schedule under that Schedule, which, not having been previously executed by of Bihar on or after the first day of January, under that Schedule, which, any person, is executed out of Bihar on or after the first day of January, situated, or to any master or thing any person, is executed out of Bihar on or after

Section 3