or every Rs. 100 or part thereof secured in excess of Rs I 00 — THE KRRALA STAMP ACT, 1959

1 or every Rs. 100 or part thereof secured in excess of Rs I 00 "' •• Twenty naye paise Twenty naye paise Thirty-five naye paise Thirty-five naye paise ..,.. ...... -::1 ""' _____ ____J II- Provided always that- (a) when an instrument of partition containing an agreement to divide property in severalty is executed and partition is effected in pursuance of such agreement, the duty chargeable upon the instrument eftecting such partition shall be reduced by the amount of duty paid in respect of the first instrument, but shall not be less than one rupee and twenty-five naye paise. (b) where land is held on Revenue Settlement for a period not exceeding thirty years and paying the full assessment, the value for the purpose of duty shall be calculated at twenty-five times the annual revenue. (c) where a final order for eftecting a partition passed by any Revenue authority or any civil court, or an award by an arbitrator directing a partition is stamped with the stamp required for an instrument of partition, and an instrument of partition in pursuance of such order or award is subsequently executed, the duty on such instrument shall noc exceed one rupee and twentyfive naye paise. .--r-.r{.. .... -.:r Ot ... '"" Sl. No. lJcscttplzcnz oj itlst1umeut.

Section 1