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The Indian Stamp Act, 1899 is the law that governs stamp duty in India. However, the Union Territory of Ladakh has its own Stamp Act, which is the Jammu and Kashmir Stamp Act, Samvat 1977. This Act was enacted by the erstwhile State of Jammu and Kashmir and was adopted by the Union Territory of Ladakh after its creation in 2019.
The Jammu and Kashmir Stamp Act, Samvat 1977 is similar to the Indian Stamp Act, 1899 in many respects. However, there are some differences between the two Acts. For example, the Jammu and Kashmir Stamp Act, Samvat 1977 has a separate schedule for the valuation of immovable property, while the Indian Stamp Act, 1899 uses the same schedule for both movable and immovable property.
In addition, the Jammu and Kashmir Stamp Act, Samvat 1977 has a provision for e-stamping, which allows documents to be stamped electronically. The Indian Stamp Act, 1899 does not have a provision for e-stamping.
Overall, the Indian Stamp Act, 1899 and the Jammu and Kashmir Stamp Act, Samvat 1977 are very similar. However, there are some differences between the two Acts, which should be taken into account when dealing with stamp duty in Ladakh.
|Acknowledgement||A written acknowledgment of owing a debt.||Rs. 10|
|Administration Bond||A bond filed by administrators of an estate.||Rs. 500|
|Adoption Deed||Legal document formalizing the adoption of a person.||Rs. 500|
|Affidavit||A written statement of facts sworn to be true.||Rs. 10|
|Agreement or Memorandum of an Agreement||A contract between parties outlining terms and conditions.||Rs. 1 for every 10,000|
|Agreement related to deposit of Title-Deeds, Pawn or Pledge||Document related to the deposit or pledge of assets.|
|Appointment in Execution of Power||Document appointing someone to execute a power.||Rs. 100|
|Appraisement or Valuation||Document relating to the appraisal or valuation of property.||Rs. 100|
|Apprenticeship Deed||Agreement outlining terms of an apprenticeship.||Rs. 100|
|Articles of Association of a Company||Document detailing regulations for a company’s operation.||Rs. 1000|
|Articles of Clerkship||Document related to a clerk’s articles of training.||Rs. 250|
|Award||Legal decision or judgment by an arbitrator.||Ten rupees for every one thousand rupees|
|Bill of Exchange||Written order to pay a certain amount to a specific party.||Rs. 5|
|Bond||Agreement with specified financial obligations.||0.5 per cent of the amount secured by such deed|
|Bottomry Bond||Bond related to maritime law, involving ship and cargo.||50 paise for every Rs. 500|
|Cancellation||Document cancelling a previous agreement or transaction.||Rs. 100|
|Certificate of Sale||Document certifying the sale of property.||Rs. 1 on Every Rs.1000|
|Certificate or Other Document||General term for various types of certificates.||Rs. 1 on Every Rs.1000|
|Charter Party||Agreement for hiring a whole or part of a ship.||Rs. 100|
|Composition Deed||Agreement settling terms of debt repayment.||Rs. 500|
|(a) Where the land or estate is within any urban area.|
|(b) Where the land or estate is within rural area||Transfer of property ownership.||(a) 7% of the market value of such land or estate|
|(b) 5% of the market value of such land or estate|
|Copy or extract||Duplicate copy or extract of a document.||Rs. 10|
|Counterpart or duplicate||Duplicate or counterpart of an original document.||Rs. 100|
|Customs Bond||Bond related to customs duties or taxes.||Rs. 500|
|Debenture||Document evidencing a loan or debt.|
|Divorce||Legal dissolution of a marriage.||Rs. 100|
|Entry as an advocate, vakil, or attorney on the roll of any high court||Enrolment as a legal practitioner.||Rs. 500 (Advocate/Vakil), Rs. 250 (Attorney)|
|Further Charge||Additional charge on an existing mortgage.|
|Lease||Legal agreement for property use.||Explained Here|
|Letter of allotment of shares||Letter confirming allocation of shares in a company.||Rs. 10|
|Letter of Credit (Letter of Guarantee)||Financial instrument to ensure payment to a third party.||Rs. 10|
|Letter of License||Document granting a license for certain actions.||Rs. 500|
|Memorandum of association of a company||Legal document outlining company’s constitution.||Rs. 500|
|Order for the payment of money||Official order for the payment of a certain amount.||Rupee 1|
|Partnership Deed||Agreement outlining terms of partnership.||Rs. 1000|
|Dissolution of Partnership||Document regarding the dissolution of a partnership.||Rs. 500|
|Power of Attorney||Authorization to act on someone’s behalf.||Rs. 200|
|Protest of Bill or Note||Formal declaration of dishonor of a negotiable instrument.||Rs 10|
|Surrender of Lease||Document surrendering a lease agreement.||Rs.100|
|Notrial Act||Rs. 10|
|Mortgage of a crop||Rs. 10|
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