Appendix 104
SCHEDULE OF STAMPS TO BE AFFIXED ON POWER OF ATTORNEY AND DECLARATION AFFIDAVIT TO BE FILED IN FORM No. 1 & FORM No. 20 OF THE COMPANIES (CENTRAL GOVERNMENT'S) GENERAL RULES AND FORMS, 1956
S.No. |
State/Union Territories |
Power of Attorney (As defined by s. 2(21)) |
Declaration in Form No.1
& Form No. 20 |
||
|
|
Rs. |
Rs. |
||
(1) |
(2) |
(3) |
(4) |
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1. |
Andaman
& Nicobar (a)
when executed for the sole purpose of procuring the registration of
one or more documents in relation to a single transaction or for admitting execution
of one or more such documents; (b)
when required in suits or proceedings under the Presidency Small
Cause Courts Act, 1882; (c)
when authorising one person or more to act in a single transaction
other than the case mentioned in Cl. (a); (d)
when authorising not more than five persons to act jointly and
severally in more than one transaction or generally; (e)
when authorising more than five but not more than ten persons to act
jointly and severally in more than one transaction or generally; (f)
when given for consideration and authorising the attorney to sell any
immovable property; (g)
in any other case. |
One rupee Two rupees Ten rupees Twenty rupees The same duty as a Conveyance (No. 23) for the
amount of the consideration Two rupees for each person authorised |
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||
2. |
Andhra
Pradesh (a)
when executed for the sole purpose of procuring the registration of
one or more documents in relation to a single transaction or for admitting
execution of one or more such documents; (b)
when authorising one person or more to act in a single transaction
other than the case mentioned in Clause (a); (c)
when authorising not more than five persons to act jointly and
severally in more than one transaction or generally; (d)
when authorising more than five but not more than ten persons to
actjointly and severally in more than one transaction or generally; (e)
when given for consideration and authorising the attorney to sell any
immovable property; (f)
in any other case; (g)
when given for construction on, development of, or sale or transfer
(in any manner what soever of, any immovable property; |
20.00 Twenty rupees Twenty rupees Fifty rupees Seventy‑five rupees The same duty as a conveyance (No. 20) for a
consideration or market value equal to the amount of the consideration Twenty‑five rupees for each person
authorized Five rupees for every one hundred rupees or part
thereof on the market value of the property. |
10.00 |
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3. |
Assam (a)
when executed for the sole purpose of procuring the registration of
one or more documents in relation to a single transaction or for admitting
execution of one or more such documents; (b)
when required in suits or proceedings under the Presidency Small
Cause Courts Act, 1882; (c)
when authorizing one person or more to act in a single transaction
other than the case mentioned in Cl. (a); (d)
when authorising not more than five person to act jointly and
severally in more than one transaction or generally; (e)
when authorising more than five but not more than ten persons to act
jointly and severally in more than one transaction or generally; (f)
when given for consideration and authorising the attorney to sell any
immovable property; (g)
in any other case. |
5.00 Two rupees and fifty paise
Two rupees and fifty
paise. Five rupees. Twenty four rupees and seventy‑five paise. Forty‑nine rupees
and fifty paise The same duty as a Conveyance
(No. 23) for the amount of the consideration. Five rupees for each
person authorised. |
5.00 |
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|
4. |
Bihar (a)
when executed for the sole purpose of procuring the registration of
one or more documents in relation to a single transaction or for admitting
execution of one or more such documents; (b)
when required in suits or proceedings under the Presidency Small
Cause Court Act, 1882 (c)
when authorising one person or more to act in a single transaction
other than the case mentioned in clause (a); (d)
when authorising not more than five persons to act jointly and
severally in more than one transaction or generally; (e)
When authorising more than five but not more than ten persons to act
jointly and severally in more than one transaction or generally; (f)
when giving for consideration and authorising the attorney to sell
any immovable property; (g)
in any other case. |
3.15 1.60 1.60 3.15 15.75 31.50 The same duty as a
Conveyance (No. 23) for a consideration or market value, equal to the amount
of the consideration 3.15 |
4.20 |
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|
5. |
Chhattisgarh |
N.A. |
N.A. |
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6. |
Gujarat (a)
when executed for the sole purpose of procuring the registration of
one or more documents in relation to a single transaction or for admitting
execution of one or more such documents; (b)
when required in suits or proceedings under the Presidency Small
Cause Court Act, 1882 (c)
when authorising one person or more to act in a single transaction
other than the case mentioned in clause (a); (d)
When authorizing not more than five persons to act jointly and
severally in more than one transaction or generally; (e)
When authorising more than five but not more than ten persons to act
jointly and severally in more than one transaction or generally; (f)
when giving for consideration and authorising the attorney to sell
any immovable property; (g)
when given to a promoter or developer by whatever name called, for
construciton on or development of, or sale or transfer (in any manner
what-soever) of, any immovable property. (h)
in any other case. |
20.00 One hundred rupees One
hundred rupee. One hundred rupees One hundred rupees One hundred rupees The same duty as is leviable on a conveyance under
Article 20 for the amount of the consideration or, as the case may be the
market value of the immovable property whichever is greater. One rupee for every hundred rupees or part thereof
of the market value of the property which is the subject matter of such power
of attorney : Provided that the provisions of section 32A shall
mutatis mutandis apply to such instrument of power of attorney as they apply
to a Conveyance under that section : Provided further that when proper stamp duty is
paid under clause (ga) of article 5, on an agreement or records thereof or
memorandum of an agreement executed between the same property, the duty
chargeable under this clause shall be rupees one hundred; One hundred rupees for each person authorised. |
20.00 |
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7. |
Haryana (a)
when executed for the sole purpose of procuring the registration of
one or more documents in relation to a single transaction or for admitting
execution of one or more such documents; (b)
when required in suits or proceedings under the Presidency Small
Cause Court Act, 1882 (c)
when authorising one person or more to act in a single transaction
other than the case mentioned in clause (a); (d)
when authorising not more than five persons to act jointly and
severally in more than one transaction or generally; (e)
when authorising more than five but not more than ten persons to
actjointly and severally in more than one transaction of generally; (f)
when giving for consideration and authorising the attorney to sell
any immovable property; (g)
in any other case. |
3.00 One rupee fifty paise. One rupee fifty paise. Three rupees. Fifteen rupees. Thirty rupees. The same duty as a Conveyance (No. 23) as levied
by this Act for the amount of consideration. Three rupees for each person authorised. |
3.00 |
|
|
8. |
Himachal
Pradesh (a)
when executed for the sole purpose of procuring the registration of
one or more documents in relation to a single transaction or for admitting
execution of one or more such documents; (b)
when required in suits or proceedings under the Presidency Small
Cause Court Act, 1882 (c)
when authorising one person or more to act in a single transaction
other than the case mentioned in clause (a); (d)
when authorising not more than five persons to act jointly and
severally in more than one transaction or generally; (e)
when authorising more than five but not more than ten persons to act
jointly and severally in more than one transaction of generally; (f)
when giving for consideration and authorising the attorney to sell
any immovable property; (g)
in any other case. |
3.00 One rupee fifty paise. One rupee fifty paise. Three rupees. Fifteen rupees. Thirty rupees. The same duty as a Conveyance (No. 23) as levied
by this Act for the amount of consideration. Three rupees for each person authorised. |
3.00 |
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|
9. |
Jammu &
Kashmir (a)
when executed for the sole purpose of procuring the registration of
one or more documents in relation to a single transaction or for admitting
execution of one or more such documents; (b)
when authorising one person or more to act in a single transaction
other than the case mentioned in clause (a); (c)
when authorising not more than five persons to act jointly and
severally in more than one transaction or generally; (d)
when authorising more than five but not more than ten persons to
actjointly and severally in more than one transaction or generally; (e)
when given for consideration and authorising the attorney to sell any
immovable property; (f)
in any other case. |
3.00 Rs. 1.80 Rs. 3.60 Rs. 15.00 Rs. 30.00 The same duty as a Conveyance (No. 23) for the
amount of consideration. Rs. 3.60 for each person authorised |
3.00 |
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10. |
Jharkhand |
Nil |
Nil |
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11. |
Karnataka (a)
when executed for the sole purpose of procuring the registration of
one or more documents in relation to a single transaction or for admitting
execution of one or more such documents; (b)
when authorising one person or more to act in a single transaction
other than the case mentioned in clause (a); (c)
when authorising not more than five persons to act jointly and
severally in more than one transaction or generally; (d)
when authorising more than five but not more than ten persons to act
jointly and severally in more than one transaction or generally; (e)
when given for consideration and authorising the attorney to sell any
immovable property; (ea) when given' to a promoter or developer by
whatever name called for construction development on, or sale, or transfer
(if any manner whatsoever) of, any immovable property situated in Karnataka
State (eb) when given to person other than the father,
mother, wife or husband, sons, daughters,brothers, sisters in relation to the
executant authorising such person to sell immovable property situated in
Karnataka State. (g) in any other case. |
100.00 One hundred rupees One hundred rupees One hundred rupees Two hundred rupees The same duty as a
Conveyance (No. 20) for a market value equal to the amount of the
consideration. (i) Four rupees for every hundred or part thereof,
on the market value of the property which is the subject matter of the instrument
subject to a maxim um of rupees four lakhs. (ii) If such market value is not set forth, then a
fixed amount of rupees four lakhs: Provided that where an agreement is
executed between the same parties, in respect of same property and is
stamped in accordance with Article 5(f) and in furtherance of such
agreement if a power‑of‑attorney is subsequently executed, the
duty on such power of attorney shall be in accordance with clause (f) of this
Article. Two rupees for every one hundred rupees or part
thereof on the market value of the property which is the subject matter of
power‑of‑attorney: Provided that the duty paid on such instrument is
adjust- able towards the duty payable on the instrument of sale or transfer
executed subsequently in favour of either of Attorney holder or any other
person. One hundred rupees |
15.00 |
|
|
12. |
Kerala (a)
when executed for the sole purpose of procuring the registration of
one or more documents in relation to a single transaction or for admitting
execution of one or more such documents; (b)
when authorising one person or more to act in a single transaction
other than the case mentioned in clause (a); (c)
when authorising not more than five persons to act jointly and
severally in more than one transaction or generally; (d)
when authorising more than five but not more than ten persons to act
jointly and severally in more than one transaction or generally; (e)
when given for consideration and authorising the attorney to sell any
immovable property; (f)
in any other case. |
50.00 Twenty‑five rupees Fifty rupees. One hundred and fifty
rupees. Five hundred rupees. The same duty as a
conveyance (No. 21 or 22 as the case may be) for the amount of the
consideration. One hundred and fifty
rupees for each person authorised. |
25.00 |
|
|
13. |
Madhya
Pradesh (a)
when executed for the sole purpose of procuring the registration of
one or more documents in relation to a single transaction or for admitting
execution of one or more such documents; (b)
when required in suits or proceedings under the provincial Small
Cause Court Act, 1887 (9 of 1887), or any other law relating to Small Cause
Courts in force in any region of the State; (c)
when authorising one person or more to act in a single transaction
other than the case mentioned in clause (a); (d)
when authorising not more than five persons to act jointly and
severally in more than one transaction or generally; (e)
when authorising more than five but not more than ten persons to act
jointly and severally in more than one transaction or generally; (f)
when given for consideration and authorising the attorney to sell any
immovable property; (f‑1) when given without consideration in
favour of persons who are not his or her spouse or Children, or mother or
father and authorising the attorney to sell or transfer any immovable
property. (g) in any other case. |
5.00 Ten rupees. Ten rupees. Twenty rupees One hundred rupees One hundred fifty rupees. The same duty as a Conveyance under Article 23 on
the market value of the property. The same duty as a conveyance under Article 23 on
the market value of the property. Twenty rupees for each person authorised. |
5.00 |
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14. |
Maharashtra (a)
when executed for the sole purpose of procuring the registration of
one or more documents in relation to a single transaction or for admitting
execution of one or more such documents; (b)
when required in suits or proceedings under the Presidency Small
Cause Court Act, 1882 (XV of 1882) (c)
when authorising one person or more to act in a single transaction
other than the case mentioned in clause (a); (d)
when authorising one person to act in more than one transaction or
generally; (e)
when authorising more than one person to act in single transaction or
more than one transaction jointly or severally or generally; (f)
when given for consideration and authorising to sell an immovable
property; (g)
when given to a promoter or developer by whatever name called, for
construction on, development of, or sale or transfer (in any manner
whatsoever) of, any immovable property. (h)
in any other case. |
100.00 One hundred rupees One hundred rupees One hundred rupees One hundred rupees One hundred rupees The same duty as is leviable on a Conveyance under
clause (a),(b), (c) or (d), as the case may be or Article 25, on the market
value of the property. Five rupees for every five hundred rupees or part
thereof of the market value of the subject matter of property : Provided that, the provisions of section 32A
shall, mutatis mutandis, apply to
such an instrument of power of attorney as they apply to a conveyance under that
section: Provided
further that,
when proper stamp duty is paid under clause (g‑a) of article 5 on an
agreement, or records thereof or memorandum of an agreement executed between
the same parties and in respect of the same property, the duty chargeable
under this clause shall be rupees one hundred. Five rupees for each person author-ised. |
20.00 |
|
|
15. |
Manipur (a)
when executed for the sole purpose of procuring the registration of
one or more documents in relation to a single transaction or for admitting
execution of one or more such documents; (b)
xx (c)
when authorising one person or more to act in a single transaction
other than the case mentioned in clause (a); (d)
when authorising not more than five persons to act jointly and
severally in more than one transaction or generally; (e)
when authorizing more than five but not more than ten persons to act
jointly and severally in more than one transaction or generally; (f)
when given for consideration and authorising the attorney to sell any
immovable property; (g)
in any other case. |
5.00 Five rupees xx Five rupees Twenty‑five rupees Fifty rupees. The same duty as a conveyance (No. 23) for the
amount of consideration. Five rupees for each person authorized |
5.00 xx |
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16. |
Meghalaya (a)
when executed for the sole purpose of procuring the registration of
one or more documents in relation to a single transaction or for admitting
execution of one or more such documents; (b)
when required in suits or proceedings under the Presidency Small
Cause Court Act, 1882 (c)
when authorising one person or more to act in a single transaction
other than the case mentioned in clause (a); (d)
when authorising not more than five persons to act jointly and
severally in more than one transaction or generally; (e)
when authorising more than five but not more than ten persons to act
jointly and severally in more than one transaction or generally; (f)
when given for consideration and authorising the attorney to sell any
immovable property; (g)
in any other case. |
7.00 Four rupees. Four rupees. Seven rupees. Thirty rupees. Sixty rupees. The same duty as a Conveyance (No. 23) for the
amount of consideration. Five rupees for each person authorised. |
7.00 |
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|
17. |
Orissa (a)
when executed for the sole purpose of procuring the registration of
one or more documents in relation to a single transaction or for admitting
execution of one or more such documents; (b)
when required in suits or proceedings under the Presidency Small
Cause Court Act, 1882 (c)
when authorising one person or more to act in a single transaction
other than the case mentioned in clause (a); (d)
when authorising not more than five persons to ad jointly and
severally in more than one transaction or generally; (e)
when authorising more than five but not more than ten persons to
actjointly and severally in more than one transaction or generally; (f)
when given for consideration and authorising the attorney to sell any
immovable property; (g)
in any other case. |
10.00 Fifty rupees. Five rupees. Ten rupees. Fifty rupees. One hundred rupees The same duty as a Conveyance (No. 23) for the
amount of consideration. Ten rupees for each person authorised. |
10.00 |
|
|
18. |
Punjab (a)
when executed for the sole purpose of procuring the registration of
one or more documents in relation to a single transaction or for admitting
execution of one or more such documents; (b)
when required in suits or proceedings under the Presidency Small
Cause Court Act, 1882 (c)
when authorising one person or more to act in a single transaction
other than the case mentioned in clause (a); (d)
when authorising not more than five persons to act jointly and
severally in more than one transaction or generally; (e)
when authorising more than five but not more than ten persons to act
jointly and severally in more than one transaction or generally; (f)
when given for consideration and authorising the attorney to sell any
immovable property; (g)
In any other case. |
15.00 Five rupees Five rupees Fifteen rupees. Seventy‑five rupees.
One hundred and fifty
rupees. The same duty as other Conveyance (No. 23) as
levied by this Act for the amount of consideration. Fifteen rupees. |
5.00 |
|
|
19. 20 21. 22. 23. 24. 25. 26. 27. 28. 29. |
Rajasthan (a)
when executed for the sole purpose of procuring the registration of
one or more documents in relation to a single transaction or for admitting
execution of one or more such documents; (b)
when authorising one person or more to act in a single transaction
other than the case mentioned in clause (a); (c)
when authorising not more than five persons to act jointly and
severally in more than one transaction or generally; (d)
when authoriging more than five but not more than ten persons to act
jointly and severally in more than one transaction or generally; (e)
when given for consideration and authorising the attorney to sell any
immovable property; (f)
in any other case. Tamil Nadu (a)when executed for the sole purpose of procuring
the registration of one or more documents in relation to a single
transaction or for admitting execution of one or more such documents; (b)when authorising one person or more to act in a
single transaction other than the case mentioned in clause (a); (c)when authorising not more than severally in
more than one transaction or generally; (d)when authorising more than five but not more
than ten persons to act jointly and severally in more than one transaction or generally; (e)when given for consideration and authorising the attorney to sell any
immovable property; (f)in any other case. Tripura (a)when executed for the sole purpose of procuring
the registration of one or more documents in relation to a single
transaction or for admitting execution of one or more such documents; (c)when authorising one person or more to act in a
single transaction other than the case mentioned in clause (a); (d)when authorising not more than five persons to
act jointly and severally in more than one transaction or generally; (e)when authorising more than five but not more
than ten persons to act jointly and severally in more than one transaction
or generally; (g)in any other case. Uttar
Pradesh (a)when executed for the sole purpose of procuring
the registration of one or more documents in relation to a single
transaction or for admitting execution of one or more such documents; (b)when authorizing one person or more to act on a
single transaction other than the case mentioned in clause (a); (c)when authorizing not more than five persons to
act jointly and severally in more than one transaction or generally; (d)when authorizing more than five but not more
than ten persons to act jointly and severally in more than one transaction or generally; (e)when given for consideration and authorizing
the attorney to sell any immovable property; (ee)When irrevocable authority is given to the
attorney to sell immovable property. (f)when authorizing more than ten to act jointly
and severally in more than one transaction or generality. Uttaranchal West Bengal (a)when executed for the sole purpose of procuring
the registration of one or more documents in relation to a single
transaction or for admitting execution of one or more such documents; (b)when required in suits or proceedings under the
Presidency Small Cause Court Act, 1882 (c)when authorising one person or more to act in a
single transaction other than the case mentioned in clause (a); (d)when authorising not more than five persons to
act jointly and severally in more than one transaction or generally; (e)when authorising more than five but not more
than ten persons to act jointly and severally in more than one transaction
or generally; (f)when given for consideration and authorising
the attorney to sell any immovable property; [(g) when given to a promoter or developer,by
whatever name called, for construction on, development of, sale of, or transfer
(in any manner whatsoever)of, any immovable property; [(h)when irrevocable authority is given to the
authority to sell immovable property; (i)in any other case. Chandigarh 4Delhi (a)when executed for the sole purpose of procuring
the registration of one or more documents in relation to a single transaction
or for admitting execution of one or more such documents; (b)when required in suits or proceedings under the
Presidency Small Cause Courts Act, 1882 (c)when authorising one person or more to act in a
single transaction other than the case men tioned in clause (a); (d)when authorising not more than five persons to
act jointly and severally in more than one transaction or generally; (e)when authorising more than five but not more
than ten persons to actjointly and severally in more than one transaction or generally; (f) when given for consideration and authorising
the attorney tosell any immovable property; (g)
in any other case. Goa, Daman
& Diu (a)when executed for the solepurpose of procuring
the registration of one or more documents in relation to a single
transaction or for admitting execution of one or more such documents; (b)when required in suits or proceedings under the
Presidency Small Cause Courts Act, 1882 (c)when authorising one person or more to act in a
single transaction other than the case mentioned in clause (a); (d)when authorising not more than five persons to
act jointly and severally in more than one transaction or generally; (e)when authorising more than five but not more
than 10 persons to act jointly and severally in more than one transaction or generally; (f)when given for consideration and authorising
the attorney to sell any immovable property; (g)in any other case. Pondicherry Nagaland Central Act |
10.00 Ten rupees Ten rupees. Thirty rupees. Fifty rupees The same duty as a Convey ance (No. 23) for the
amount of consideration. Ten rupees for each person authorised. 15.00 Five
rupees. Fifteen rupees. One hundred rupees. five persons to act jointly and One hundred and seventy‑five rupees The same duty as a Conveyance (No. 23) for the
market value equal to the amount of the consideration. Twenty
rupees for each person authorised. 15.00 Five
rupees Fifteen
rupees. Fifty
rupees. One
hundred rupees. Fifteen rupees for each person authorised. 10.00 Ten
rupees Twenty
rupees. Fifty‑four
rupees. One
hundred rupees. The same duty as a Convey ance (No. 23 clause
(a)) for the amount of consideration. The same duty as a Conveyance (No. 23 clause (a))
on the market value of the property forming subject
of such authority. Ten
rupees for each person persons authorised. N.A 50.00 Rupees
five. Rupees five. Rupees
six. Rupees
fifty. Rupees
one hundred. The same duty as a Convey ance (No. 23) for the market value of the
property. The same duty as a conveyance(No. 23) for the
market value of the property. The same duty as a Conveyance(No. 23) for the
market. value of the property. Rupees
six for each person authorised.] 15.00 2.00 Twenty rupees. Twenty
rupees. Fifty
rupees. Fifty
rupees. Fifty
rupees. The same duty as a Conveyance (No. 23) as levied
by the Act for the amount of consid eration. Fifty
rupees for each person authorised. 4.00 Three
rupees. Three
rupees. Four
rupees. Fifteen
rupees. Twenty‑five
rupees. The same duty as under clause(a) or (b) as the
case may be of Article No. 22 for the amount of consideration. Three
rupees. 15.00 5.00 1.00 |
5.00 10.00 5.00 5,00 N.A 10.00 5.00 2.00 2.00 10.00 10.00 1.00 |
|