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& 47D - Reference -origional document not sent to collector--After registration, document

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33 14 ffqTCT 31ffktPE 1952 it 31I1cPc1 35 TT i'lcP'i Ri ilNI

Schedule

33. Lease - Including an underlease, or sublease and any agreement to let or

(a) where by such lease, the rent is fixed and no premium is paid or delivered,- (i) Where the lease purports to be for a term for less than one year, (ii) Where the lease purports to be for a term of not less than one year but not more than

(iii) Where the lease purports to be for a term in excess of twenty years or in perpetuity or where the term is not mentioned. Explanation: (a) The term of a lease shall include not only the period stated in the document but shall be deemed to be the sum of such stated period along with all previous periods immediately preceeding this without a break for which the lessee and lessor remained the same. [(b) Where the lease. is granted for a fine or premium or for money advanced or development charges advanced or security charges advanced and where no rent is reserved. (i) Where the lease purports to be for a term of not more than twenty years.

(ii) Where the lease purports to be for a term in excess of twenty years or in perpetuity or where the term is not mentioned. (c) Where the lease is granted for a fine or premium or for money advanced or development charges advanced or security charges advanced in addition to rent reserved.- (i) Where the lease purports to be for a term of not more than twenty years.

(ii) Where the lease purports to be for a term in excess of twenty years, or in perpetuity or where the term is not mentioned.

The same duty as on a Bond (No. 14) for the whole amount payable under such lease. The same duty as on a conveyance (No. 21) for a consideration equal to the amount or value of the average rent of two years The same duty as on a conveyance (No. 21) on the market value of the property which is the subject matter of the lease.

The same duty as on a conveyance (No. 21) for a consideration equal to the amount or value of such fine or premium oadvance as set forth in the lease. The same duty as on a conveyance (No. 21) on the market value of the property which is the subject matter of the lease.

The same duty as on a conveyance (No. 21) for a consideration equal to the amount or value of such fine premium,or advance and amount of average rent of two years as set forth in the lease. The same duty as on a conveyance (No. 21) on the market value of the property which is the subject matter of the lease.]

e1 1 I1cll ...............5

- 5 - ii'-1

The Rajasthan Stamp Law (Adaptation) Act, 1952

(The second schedule)

Article-35. Lease, including and under lease, or sub-lease and any agreement to let or sub-let- (a) Where by such lease, the rent is fixed and no premium is paid or delivered— (i) Where the lease purports to be for The same duty as on a Bond (No. 15) for

a term for less than one year; the whole amount payable or deliverable under such lease.

(ii) Where the lease purports to be The same duty as on a Bond (No. 15) for for a term of not less than one year a consideration equal to the amount or but not more than three years; value of the rent which would be paid or

delivered for a period not exceeding two years.

(iii) Where the lease purports to be The same duty as on a conveyance for a term in excess of three years; (No.23) for a consideration equal to the

amount or value of the rent which would be paid or delivered for the total period of lease subject to a maximum period of two years.

(iv) Where the lease does not The same duty as on a conveyance purports to be for any definite term. (No.23) for a consideration equal to the

amount or value of the average annual rent which would be paid or delivered for the first ten years, if the lease continued so long.

(v) Where the lease purports to be in The same duty as on a conveyance

perpetuity. (No.23) for a consideration equal to one fifth of the whole amount of rents which would be paid or delivered in respect of the first fifty years of the lease.

(b) Where the lease is granted for a The same duty as on a conveyance

fine or premium or for money (No.23) for a consideration equal to the advanced or development charges amount or value of such fine or premium

advanced and where no rent is or advance as setforth in the lease

reserved

(c) Where the lease is granted for a The same duty as on a conveyance

fine or permium or for money (No.23) for a consideration equal to the advanced or development charges amount or value of such fine or premium

advanced in addition to rent or advance as setforth in the lease, in

reserved, addition to the duty which would have been payable on such lease, if no fine or premium or advance had been paid or delivered : Provided that in any case when an agreement to lease, is stamped with the advalorem stamp required for a lease, and a lease in pursuance of such agreement is subsequently executed, the duty on such lease shall not exceed ten rupees.

6

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cpl'

291. Notification No. F. 4(15)FD/Tax12014-56 dated 14.07.2014

S.No. 78.- In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan Stamp Act, 1998 (Act No. 14 of 1999) and in supersession of this department's Notification No. F.4(4)FD/Tax/2003-223 dated 5.3.2003, the State Government being of the opinion that it is expdeient in public interest so to do, hereby orders that the stamp duty chargeable on categories of lease deed specified in column 2 of table given below shall be reduced and chareged at the rates specified in column number 3 of the said table against each of them

S.No. Description of lease Rate of stamp duty

where by such lease the rent is

fixed and no premium is paid or delivered- (i) Where thelease purports to be 0.5% of the whole amount of rent

for a term of less than one payable under such lease subject to

year. minimum of Rs. 500/-

(ii) Where the lease purports to be One percent on the amount of average

for a term of one year or above rent of two years.

and upto ten years.

2. Where the lease is granted fora (i) in case of leases of residential

fine or premium or for money properties-0.5% of the rent for the

advaced or development charges entire period subject to minimum of

advanced or securities charges rupees 1000

advanced in addition to the rent

reserved but such money (ii) in ca of leases of other than

advanced or development residential properties-1% of the rent for

charges advanced or the entire period subject to minimum

development charges advanced of rupees 5000.

or securities charges advanced is

refundable and the lease

purports to be for a term of upto

ten years.

e1Ilc1I'. .............. 8

3 Where the lease is granted for a

fine or premium or for money

advanced or development

charges advanced or securities

charges advanced in addition to

the rent reserved but such money

advanced or development

charges advanced is non

refundable and the lease

purports to be for a term of upto

ten years.

(i) in case of leases of residential

properties 0.5% of the rent for the

entire period and amount of fine or

premium or for money advacned or

development charges advanced or

securities charges advanced subject to

minimum or rupees 2000.

(ii) in case of leases of other than

residential properties-1% of the rent for

the entire period and amount of fine or

premium or for money advanced or

development charges advanced or

securities charges advanced subject to

minimum of rupees 7000.

13. 3M &f Et9T ' cP 05.03.2003

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- 9 - 1ii')

i-T 1 1WIPITt5, Ys'l11 1f IC f11T, IT * 11i 44/15

Riicp 17.06.2015 1 Pii f f R1T &jp:f, 1998

ffi 27.05.2004 5f 3If9T

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(i) .3utau. 2009 TffffT&T_4 53 -'14 3F14 iiI1 :4:Ttl tirii

"Stamp Act (2 of 1899) - Sch. 1-13 Art. 35(c)-Lease- Amount offered by lesse by way of

security to lessor which was liable to be refunded on termination of lease - Would

not bear characteristic of a 'premium' or a 'fine' to fall within clause (c) of Article 35

of Act - Lessees not liable to pay any stamp duty under Article 35(c) of Schedule 1-B

of Act on security amount."

(2) 7.ZTItZTF. 1980 fe 249 (*Ie1 r) tq c5ijii ffü11

49I1 1IIe1 1'1 si'Icp*f I50 W0 fiO

"in the result we are of the opinion that the duty is not chargeable under Art. 35(c)

of Sch. 1-A of the Indian Stamp Act, 1899 on the amount of

security/deposit/advance, which is refundable on determination of the lease, in

addition to the duty paid on the rent reserved under Art 35(a) of the Schedule."

(3) 31T.3IT. 2006 c1Ic4 247 .5ft . W-IN' Ni1 3fl ift I1111'1l

c1l

"Karnataka court fees and Suits Valuation Act (16 of 1958), S. 41(2), Sch. 1, Art. 1(3)-

Suit for possesion-Computation of Court fee payable on amount of rent-Word

'premium' used in Section- Does not encompass refundable security deposit- On

execution of lease agreement tenant required to deposit 10 months rent which

amount shall continue to remain as deposit - Reading of agreement indicates that

said amount was paid as security deposit and not as premium - Amount returnable

after term of lease - Plaintiff-landlord not liable to pay Court fee on said amount.

I'IIc1k...............10

- 10 - Pl'ki"1'1

Words and Phrases-Word "Premium" Meaning of qua Rent and Court fee payable."

(4) 2007 (2) 311.31Rth. 1185 (M.) Pl i'Ici Ri18s9 (t) Zf

3TT 1ll1 3PT

"Indian Stamp Act, 1899-Secs.2(17), 5, 40(a) & 47 - Article 35(c) Transfer of Property

Act, 1882-Sec. 67-Registration of lease deed Security amount deposited is whether

chargeable to stamp duty-Amount of rent was to be adjusted if rent is not paid from

the security amount-This amount was repayable being advance amount-Held, No

stamp duty is leviable on security amount of Rs. 2.5 Crores."

(5) 4il1'4 TWfeTR NT l'<141 .1Y1I 941-944/2012

948-949/2012/(1l 'sS'(1 c.l1*I f0815 i11V 41l'9 31—_1qc

iRci Z3jlsl 1'1icl 04.02.2013

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1iicp 05.03.2003 T 3IC16CP.1 147-i iiit

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No. F.4(4)FD/Tax Div./2003-223 dt. 5.3.2003

S.O. 434. - In exercise of the powers conferred by clause (a) of sub-section (1)

Sec.9 of the Indian Stamp Act, 1899 (Central Act II of 1899) as adapted to Rajasthan by c'l 4IIclk ............... 11

- 11 1ii'4)

the Rajasthan Stamp Law (Adaptation) Act, 1952 (Rajasthan Act 7 of 1952), the State

Government hereby orders that the Stamp duty chargeable on the instrument of lease or

sub-lease or any agreement to let or sub-let, for a term of less than twenty years and

where the rate of rent is fixed for entire lease period or sub-lease period and no

premium is paid or delivered, shall be reduced and charged as follows,-

(i) in case of residential One percent of the amount of the average rent of purpose one year for the entire period of lease

(ii) in case of commercial Two per cent of the amount of the average rent of or other purposes one year for the entire period of lease.

This shall have immediate effect.

18. cP *f 204 3T4f

10MI if Mill

4. SECURITY DEPOSIT

4.1 The Lessee shall pay an interest free refundable security deposit amounting to Rs........

(Rupees .......................) (hereinafter called the "Security Deposit") to the Lessor, which

shall be refunded and returned to the Lessee in the event of termination or expiration

of the lease pursuant to the terms of the Lease Deed.

4.2 The Security Deposit shall be refunded by the Lessor to the Lessee on the expiry of the

Lease on the Lessee's handing over vacant physical possession of the Demised

Premises in good condition subject to normal wear and tear unto to the Lessor, after

deducting therefrom such amounts as may be due and payable by the Lessee to the

Lessor under these presents.

4.3 The Lessor shall refund the Security Deposit to the Lessee in one lump sum without

any demur or protest; vide a banker's cheque or a demand draft to the order of the

Lessee simultaneously with the handling over of the vacant possession of the Demised

Premises by the Lessee to the Lessor.

4.4. If the Lessor does not refund or return the Security Deposit or balance Security

Deposit, if any as the case may be, immediately upon termination or expiration of the Lease Deed, the Lessor shall be liable to pay interest @18% per annum thereon and the Lessee shall also be entitld to continue to remain in possession of the Demised

Premises free of costt without payment of any rental etc. till such time that the amount of the security amount is adjusted.

4.5 The Lessee shall be entitled to adjust from the Security Deposit the Lease Rent payable for the period of notice served for termination of this Lease Deed in accordance with this Agreement. I _______

14 IIc1I ...............12

11

- 12 - Pi'i4'I

4.6 All payments under this Lease Deed shall be subject to deduction of tax at source at

applicable rates.

4.7 Service tax, if applicable, will be borne and paid by the Lessee.

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