Section 63 of the Indian Stamp Act, 1899 – Penalty for failure to cancel adhesive stamp

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Section 63: Penalty for failure to cancel adhesive stamp

TRANSFER OF LEASE By way of Assignment, and not by way of under lease: The same duty as a conveyance (No. 23) for a consideration equal to the amount of the consideration for the transfer. Exemptions: Transfer of any lease exempt from duty.

Source: official text of The Indian Stamp Act, 1899 as published on India Code (PDF). All sections of the Indian Stamp Act, 1899.

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