(6) If relating to Assignment of receivables by the originator to the special purpose vehicle (SPV) or by whatever name they are called, in the process of securitisation. ¹[under securitization and reconstruction of financial assets and enforcement of security interest Act, 2002].

²[(7) Conveyance relating to Transferable Development Rights

1% on the market value of the Transferable Development Rights equal to the market value of the corresponding protion of the property leading to such Transferalbe Development Rights, which is the subject matter of conveyance; or consideration for such conveyance; whichever is higher.]

¹[Art.21. Copy of extract certified to be true copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to the Court-fees.

(i) if the original was not chargeable with duty, or if the duty with which it was chargeable does not exceed five rupees.

Five rupees

(ii) if any other case.

Ten rupees

Exemption:

(a) Copy of any paper which a public officer is expressly required by law to make or furnish for record in any public office or for any public purpose.

(b) Copy of, or extract from any register relating to the births, baptisms, namings, dedications, marriages, divorces, deaths or burials.]

Art. 22. Counterpart or Duplicate-of, any instruments, chargeable with duty and in respect of which the proper duty has been paid -

(a) if the duty with which the original instrument is chargeable does not exceed ¹[five hundred rupees.]

The same duty as payable on the original

(b) in any other case.

²[Five hundred rupees].

Exemption

Counterpart of any lease granted to a cultivator when such lease is exempted from duty.

Art. 23. Customs Bond

(a) where the amount does not exceed Rs.1,000;

The same duty as a Bond No. 12 for such amount

(b) in any other case.

³[One Hundred Rupees]

Declaration of any Trust, see Trust (No.54).

Art. 24. Delivery order in respect of goods, that is to say any instrument entitling any person, therein named, or his assignees or the holder thereof, to the delivery of any goods lying in any dock or port, in any warehouse in which goods are stored or deposited on rent or hire, or upon any wharf, such instrument being signed by or on behalf of the owner of such goods upon the sale or transfer of the property therein,

¹[x x x]

²[(i) Where the value of the goods does not exceed Rs.1,000.

Rupee one.

(ii) Where the value of the goods exceeds Rs.1,000 thereof.

Rupees five for every rupees one thousand or part thereof.]1

Deposit of title deeds-

See Agreement relating to Deposit of Title-deeds, Pawn or pledge (No. 6).

Dissolution of partnership-See Partnership (No.40).

Art. 25. Divorce-Instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage.

Dower-Instrument of -See settlement (No. 48).

Duplicate - See Counterpart (No. 22)

³[One Hundred Rupees

Art. 26. Exchange of property Instrument of Extract - See Copy (No. 21).

The same duty as a Conveyance (No.20) for a market value equal to the market value of the property of greatest value which is subject matter of exchange.

Art. 27. Further charge Instrument of - that is to say, any instrument imposing a further charge on mortgaged property-

(a) when the original mortgage is one of the description referred to in clause (a) of Article No.34 (that is, with possession):

The same duty as a Conveyance (No.20) for a market value equal to the amount of the further charge secured by such instrument.

(b) when such mortgage is one of the description referred to in clause (b) of Article No.34 (that is, without possession)-

(i) if at the time of execution of the instrument of further charge possession of the property is given or agreed to be given under such instrument.

The same duty as a Conveyance (No.20) for a market value equal to the total amount of the charge (including the original mortgage and any further charge already made) less the duty already paid on such original mortgage and further charge.

¹[ (ii) if possession is not given and not being a Hypothecation.

²[Fifty paise for every one hundred rupees for the amount of the further charge secured by such instrument.]

³[ (iii) for Hypothecation

Same duty as sub-clause (d) of article No.34 for the amount of the further charge secured by such instrument.]

⁴[Art. 28. Gift Instrument of not being a settlement (No.48) or will or transfer (No.52).

(a) Where the donee is not a family member of the donor.

The same duty as a Conveyance (No.20) for a market value equal to the market value of the property which is the subject matter of gift;

Provided that where an instrument of gift contains any provision for the revocation of the gift, the value of the property which is the subject matter of the gift, shall for the purposes of duty be determined as if no such provision were contained in the instrument.

¹(b) Where the donee is a member of the family of the donor.

Rupees one thousand

Explanation: Family in relation to the donor for this purpose means           ²[father, mother], husband, wife, son, daughter,          ³[daughter-in-law, brothers, sisters and grand children].

Hiring - Agreement or agreement for service See Agreement (No.5).

1. Clause (b) including the explanaton substituted by Act No.6 2001, w.e.f.1-4-2001.

2. Inserted by Act No. 9 of 2009 w.e.f 1-4-2009.

3. Substituted for the words”daughter-in-law”by Act No.7 of 2007w.e.f1-4-2007.

Art. 29. Indemnity Bond

The same duty as a Security Bond (No. 47) for the same amount.

Inspectorship Deed - See Composition Deed (No.19).

Art. 30. ¹[Lease of immovable property -        ²[³[(1) Lease of immovable property  including an under-lease or sub-lease and any agreement to let or sub-let where by such lease, the rent is fixed, or fine or premium or money advanced or security deposit (as the case may be) is paid or delivered.

⁴(i) where the lease purports to be for a term not exceeding one year in case of residential property

Fifty paise for every one hundred rupees or part thereof on the total amount or value of, the average annual rent,  premium fine and money advanced. Subject to a maximum of rupees five hundred 

(ii) where the lease purports to be for a term not exceeding one  year in case of commerial or industrial property.

(iii) where the lease purports to be for a term exceeding one year and not exceeding ten years

(iv) Where the lease purports to be for a term exceeding ten years and not exceeding twenty years

the same duty as conveyance under Article 20(1) on the total amount or value of, average annual rent, fine, premium and money advanced; or on the market value of the property; whichever is higher;]

Provided that in any case when an agreement to lease is stamped with the ad valorem stamp required for a lease and  a lease in pursuance of such agreement is subequently executed, the duty on such lease shall not exceed  rupees fifty;]

Provided further that the duty in respect of an instrument of lease executed in favour of the wife, husband, father, mother, son, daughter, brother or sister in relation to the person shall be rupees one thousand.

¹[(2) Lease of moveable property including an under lease or sublease and any agreement to let or sublet -

(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 not exceeding ten years.

One rupee for every hundred rupees or part thereof on the average annual rent reserved, subject to a maximum of rupees two lakhs.

(ii) Where the lease purports to be for a term exceeding ten years.

One rupee and fifty paise for every hundred rupees or part thereof on the average annual rent reserved, subject to a maximum of rupees two lakhs.

(b) Where the lease is granted for a fine or premium or for money advanced and where no rent is reserved.

One rupee and fifty paise for every hundred or part thereof on the amount of such fine or premium or advance as set forth in the lease, subject to a maximum of rupees two lakhs.

(c) where the lease is granted for a fine or premium or for money advanced in addition to rent reserved.

One rupee and fifty paise for every hundred rupees or part thereof on the amount of such fine or premium or advance as set forth in the lease, in addition to the duty which would have been payable on such lease, if no fine or premium or advance had been paid or delivered, subject to a maximum of rupees two lakhs.

¹["Provided that in respect of lease of industrial machinery the maximum duty chargeable shall be rupees ten thousand"].

²[Provided further that] in any case when an agreement to lease is stamped with 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 rupees fifteen.":

Art. 31. Letter of Allotment, of shares in any company or proposed company, or in respect of any loan to be raised by any company or proposed company.

¹[One Rupee]

See also certificate or other Document (No.16).

Letter of Guarantee-See agreement (No.5).

Art.32. Letter of licence-that is to say, any agreement between a debtor and his creditors that the latter shall, for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion.

²[One Hundred Rupees]

³[32-A, Licence of immovable or moveable property,-

That is to say licence granted by owner or authority for rent or fee or by whatever name it is called, and money advanced or security deposit.

(i) Where the licence purports to be for a term not exceeding one year in case of resiential property

fifty paise for every one hundred rupees or part thereof on the total amount or value of; the average annual rent, premimum, fine and money advanced, subject to a maximum of rupees five hundred.

(ii) Where the licence purports to be for a term exceeding one year in case commercial or industrial property

fifty paise for every one hundred rupees or part thereof on the total amount  or value of; the average annual rent, premimum, fine and money advanced

(iii) Where the licence purports to be for a term exceeding one year and not exceeding ten years.

(IV) Where the licence purports to be for a term exceeding ten years and not exceeding Twenty years.

(V)Where the licence purports to be for a term exceeding Twenty years and not exceeding Thirty years.

one rupee for every one hundred rupees or part thereof on the total amount  or value of; the average annual rent, premimum, fine and money advanced,

Two rupees for every one hundred rupees or part thereof on the total amount  or value of; the average annual rent, premimum, fine and money advanced,

Three rupees for every one hundred rupees or part thereof on the total amount  or value of; the average annual rent, premimum, fine and money advanced,

¹[Art.33. Memorandum of Association of a company,-

(a) If accompanied by Articles of Association under Section 26 of the Companies Act, 1956 (Central Act 1 of 1956).

²[One Thousand Rupees]

(b) If not so accompanied

The same duty as under Article (No. 10) accordinsg to the share capital of the company

Exemption :-

Memorandum of any Association not formed for profit and registered under Section 25 of the Companies Act, 1956 (Central Act 1 of 1956).]

Art. 34. [Mortgage deed, not being an agreement relating to ¹[Deposit of title-deeds, ²[pawn or pledge] (No.6), Bottomry Bond (No.13), Mortgage of a Crop (No.35), Respondentia Bond (No.46), or Security Bond (No.47).

(a) When possession of the property or any part of the property comprised in such deed is given by mortgagor or agreed to be given;

The same duty as Conveyance (No.20) for a market value equal to the amount secured by such deed.

(b) When possession is not given or agreed to be given as aforesaid ³[and not being a hypothecation].

⁴[Fifty paise for every hundred ruppes or part there of for the amount secured by such deed.]

Explanation.-- A mortgagor who gives to the mortgagee a power of attorney to collect rents, or a lease of the property mortgaged or part thereof is deemed to give possession thereof within the meaning of this Article

⁵[(c) When a collateral or auxiliary or additional or substituted security, or by way of further assurance for the above mentioned purpose where the principal or primary security is duly stamped

(i) for every sum secured not exceeding Rs. 1,000

¹[Ten Rupees]

(ii) for every Rs.1,000 or part thereof, secured in excess of Rs.1,000.

[Ten rupees plus one rupee for every rupees one thousand or part thereof in excess of rupees one thousand.]

¹[(d) for hypothecation of movable property.

Ten Rupees for every ten thousand rupees or part thereof advanced, subject to a maximum of Rupees ten thousand]

Exemption

(1) Instruments executed by persons taking advances under the Karnataka Land Improvement Loans Act, 1963

(Karnataka Act 16 to 1963), the Karnataka Agriculturists Loans Act, 1963 (Karnataka Act 17 of 1963) or by their sureties as security for repayment of such advances.

(2) Letter of hypothecation accompanying a bill of exchange.

Art. 35 Mortgage of a Crop, including any instrument evidencing an agreement to secure the repayment of a loan made upon any mortgage of a crop whether the crop is or is not in existence at the time of the mortgage -

(a) When the loan is repayable not more than three months from the date of the instrument -

For every sum secured not exceeding Rs. 200;

Fifty ]paise

and for every Rs. 200 or part thereof secured in excess of Rs. 200;

Fifty paise

(b) When the loan is repayable more than three months but not more than eighteen months from the date of the instrument -

For every sum secured not exceeding Rs.100;

¹[Fufty Paisa

and for every Rs. 100 or part thereof secured in excess of Rs. 100;

²[Fufty Paisa

Art. 36. Notarial Act, that is to say, any instrument, endorsement note, attestation, certificate, or entry not being a protest (No. 42) made or signed by a Notary Public in the execution of the duties of his office, or by any other person lawfully acting as a Notary Public.

³[Ten rupees]

See also Protest of Bill or Note (No.42).

⁴[Art 37. Note or Memorandum or record of transactions (Electornic or otherwise)

Sent by a broker or agent to his principal intimating the purchase or sale on account of such principal or effected by a trading member (agent) through stock exchange or associationor otherwise on behalf of the client (principal) resident in the State of Karnataka or otherwise.

(a) of any goods or commodities

One Rupee for every rupees ten thousand or part thereof on the value of goods or commodities subject to a maximum of fifty Rupees

(b) of any share, scrip, stock, bond, debenture, debenture stock or other marketable Security of a like nature not being a Government Security

One Rupee for every rupees ten thousand or part thereof of the value of such security, at the time of its purchase or sale, as the case may be.subject to a maximum of fifty Rupees

(c) of a Government Security.

(d) Of securities other than those falling under clause (b) above, in respect of either delivery or non-delivery based (jobbing and trading) transactions.

(e) Of futures and options trading, of securtities other than those falling under clause (b) above

(f) Of forward contracts of commodities

Explanation:  For the purposes of clauses (b), (d) and (e), "securities" means, the securities as defined in clause (h) of Section 2 of the Securities Countracts (Regulation) Act, 1956.

One rupee for every rupees ten thousand or part thereof of the value of the security, at the time of its purchase or sale, as the case may be subject to a maximum of one thousand rupees

One rupee for every ten thousand or part thereof sujbejct a maximum of fifty rupees

One rupee for every ten thousand or part thereof sujbejct a maximum of fifty rupees

One rupee for every ten thousand or part thereof sujbejct a maximum of fifty rupees

Exemptions :

(1) Note or Memorandum sent by a broker or agent to his principal intimating the purchase or sale on account of such principal or a Government security or a share, scrip, stock, bond, debenture, debenture stock or other marketable security of like nature in or of any incorporated company or other body corporate, an entry relating to which is required to be made in clearance lists described in clauses (1),(2) and (3) of article 18 – A.

(2) Note or Memorandum sent by a broker or agent to his principal in any of the above cases, when the amount stated in the instrument is less than rupees one hundred.]

Art.38.Note of Protest by the Master of a ship.

Two rupees

See also Protest by the Master of a ship (No.43)

¹[Art.39. Partition - Instrument of -as defined by Clause (k) of sub-section (1) of section 2

(a) where the property involved in the partition is converted for non agricultural purpose or is meant for non agricultural use.

(1) if the property is situated in the jurisdiction of Municipal Corporation or Urban Development Authorities or Municipal councils or Town Panchayats.

Rupees one thousand for each share.

(2) if the property is situated in the areas other than those mentioned in sub-clause (1) above

Rupees five hundred for each share.

(b) where the property involved in the partition is agricultural land

Rupees two hundred fifty for each share.

(c) Where the property involved in the partition is movable or money.

Rupees two hundred and fifty for each share.

(d) Where the property involved in the partition belongs to any of the combinations of categories mentioned in sub-clause(a),(b) and (c) above.

Maximum of the duties described in sub-clause (a), (b) or (c) above for each share]

Provided always that:

a) When an instrument of partition containing an agreement to divide property in severalty is executed and a partition is effected in pursuance of such agreement the duty chargeable upon the instrument effecting such partition shall be reduced by the amount of duty paid in respect of the first instrument but shall not be less than 1[fifty rupees].

¹(b) [xxxxxxx]

c) Where a final order for effecting 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 the instrument of partition and an instrument of partition in pursuance of such order or award is subsequently executed the duty on such instrument shall not exceed ¹[fifty rupees].

²[Art. 40. Partnership :

A. Instrument of -

(a) Where the Capital of the Partnership does not exceed rupees 5000.

One hundred rupees.

(b) In any other case.

³[One Thousand rupees.

B. Reconstitution :-

(a) Where immovable property contributed as share by a partner or partners remains with the firm at the time of outgoing in whatever manner by such partner or partners on reconstitution of such partnership firm.

The same duty as conveyance duty (No. 20) on the market value of the immovable property remaining with the firm.

(b) In any other case.

Five hundred rupees.

C. Dissolution of -

(a) Where the property which belonged to one partner or partners when the partnership commenced is distributed or allotted or given to another partner or partners.

The same duty as conveyance (No. 20 ) for a market value equal to the market value of the property distributed or allotted or given to partner or partners under the instrument of dissolution in addition to the duty which would have been chargeable on such dissolution if such property had not been distributed or allotted or given.

(b) In any other case

Five hundred rupees)]

Art. 41. Power of Attorney - (as defined by Section 2(1)(p) not being a proxy-

(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;

¹[One hundred rupees]

(b) when authorising one person or more to act in a single transaction other than the case mentioned in clause (a);

²[One hundred rupees]

(c) when authorising not more than five persons to act jointly and severally in more than one transaction or generally;

³[One hundred rupees]

(d) when authorising more than five but not more than ten persons to act jointly and severally in more than one transaction or generally;

¹[Two hundred rupees]

²[ (e) when given for consideration and or  when coupled with interest and authorising the attorney to sell any immovable property;

The same duty as a conveyance [ under Article  20(1)] on consideration or on market value of the property (which is the subject matter of such power of attorney) whichever is higher..

³[ Provided that the duty paid onsuch power of attorney is  adjustable towards the duty payable on the instrument of sale or transfer executed subsequently between the same parties and in respect of the same property.]

(ea) When given for construction / development or sale of an immovable property, including a multi-unit house or building or unit of apartment or flat or portion of multi storied building to a person having a stipulation that after construction or development, such property shall be held jointly or severally by person and the owner or lessee, as the case may be, of such property, or that it shall be sold jointly or severally by them or that a ;part of it shall be held jointly or severally by them and the remaining part there of shall be sold jointly or severally by them.

⁴[One rupee for every one hundred rupees or part thereof on the market value of the property which is the subject matter of such  power of attorney or on the consideration for such power of attorney, which ever is higher subject to a maximum of rupees one lakh f-ifty thousand. 

Explanation 1

(1) The expression “Lease” shall mean a holder of a lease, for a period exceeding thirty years or more or in perpetuity or does not purport to be for any definite term.

(2) The expression “building” shall mean a building having more than one apartment or flat or office accommodation or portion of a multistoried building or both.

Provided that, when proper stamp duty is paid under “clause (e), or clause (f) of the article 5, as the case may be, on such 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 these clauses shall be as per article 41(f)”.

¹(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.

²[³[The same duty as a conveyance under Article 20(1) 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 adjustable towards the duty payable on the instrument of sale or transfer executed subsequently in favour of either the attorney holder or any other person.

(f) in any other case.

⁴[Two hundred rupees.]

N.B. - The term "Registration" includes every operation incidental to registration under the Registration Act, 1908 (Central Act 16 of 1908).

Explanation - For the purposes of this Article more persons than one when belonging to the same firm, shall be deemed to be one person.

Act. 42. Protest of Bill or note, that is to say, any declaration in writing made by a Notary Public or other person lawfully acting as such, attesting the dishonour of a bill of exchange or promissory note.

⁵[Ten rupees.]

Art. 43. Protest by the Master of a ship, that is to say, any declaration of the particulars of her voyage drawn up by him with a view to the adjustment of losses or the calculation of averages, and every declaration in writing made by him against the charterers or the consignees for not loading or unloading the ship, when such declaration is attested or certified by a Notary Public or other person lawfully acting as such.

See also Note of Protest by the Master of ship (No. 38).

Five rupees.

Art. 44. Reconveyance of mortgaged property-

(a) if the consideration for which the property was mortgaged does not exceed Rs.1000;

The same duty as a Conveyance (No. 20) for a market value equal to the amount of such consideration as set forth in the re-conveyance.

¹[(b) in any other case.

One hundred rupees.

²[Art. 45. Release, that is to say, any instrument (not being such a release as is provided for by Section 24), where by a person renounces a claim upon another person or against any specified property:]

¹[²[(a) where the release is not between the family members.

³[(b) where the release is between the family members

[Rupees one thousand.]

⁶[(c) Release of mortgage rights or lien

Same duty as bond (No. 12) subject to a maximum of rupees one hundred).

Art 46, Respondentia Bond. that is to say, any instrument securing loan on the cargo laden or to be laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destination.

The same duty as a Bond (No. 12) for the amount of the loan secured.

Revocation of any Trust or settlement

See settlement (No. 48), Trust (No. 54)

Art. 47 . Security bond or mortgage-deed, executed by way of security for the due execution of an office, or to account for money or other property received by virtue thereof, or execution by a surety to secure the due performance of a contract.

a) When the amount secured does not exceed Rs. 1000.

The same duty as a Bond (No. 12) for the amount secured

b) In any other case.

¹[One hundred rupees]

Exemption

Bond or other instrument, when executed-

a). By any person for the purpose of guaranteeing that the local income derived from private subscriptions to a charitable dispensary or hospitable or any other object of public utility shall not be less than a specified sum per mensem.

b).Under No. 3A of the rules made under Section 70 of the Bombay Irrigation Act, 1879:

Art 48. Settlement

¹[A. Instrument of (including a deed of dower)

(i) where the disposition is not for the purpose of distributing the property of the settlor among his family.

The same duty as a Conveyance (Article No. 20) for a market value equal to the market value of the property, which is subject matter of settlement.

²[(ii) where the disposition is for the purpose of distributing the property of the settler among the members of his family

[Rupees one thousand]

¹[B] Revocation of

The same duty as a Conveyance (No .20) for a sum equal to the amount or value of the property concerned, in the instrument of revocation, but not exceeding two hundred rupees.]

Art 49 Share warrants, to bearer issued under the Companies Act, 1956 (Central Act I of 1956)

One and a half times the duty payable on a Conveyance (No. 20) for a market value equal to the nominal amount of the shares specified in the warrant.

Exemptions

Share warrant when issued by a company in pursuance of Section 114 of the Companies Act, 1956, to have effect only upon payment as composition for that duty to the Deputy Commissioner of Stamp-revenue, of-

a. One and a half percentum of the whole subscribed capital of the company, or

b. If any company which has paid the said duty or composition in full subsequently issues an addition to its subscribed capital one and a half percentum of the additional capital so issued.

Art. 50 Shipping Order for or relating to the Conveyance of goods on board of any vessel-

¹[Two Rupees]

Art. 51. Surrender of lease -

a) When the duty with which the lease is chargeable does not exceed twenty-two rupees and fifty paise:

The duty with such lease is chargeable.

b) In any other case.

²[One Hundred rupees)

Exemption

Surrender of lease, when such lease is exempted from duty.

Art. 52. Transfer - (Whether with or without consideration) -

³[a) of debentures, being marketable>

Fifty paise for every rupees one hundred or part thereof subject to a maximum of one thousand rupees for a consideration equal to the face value of the debenture."]

b) of any interest secured by bond mortgage deed or policy of insurance-

i) If the duty on such bond, mortgage-deed or policy does not exceed twenty-two rupees and fifty paise.

The duty with which such bond, mortgage deed: or policy of insurance is chargeable.

ii) in any other case:

⁴[One hundred rupees]

c) of any property under Section 25 of the administrator Generals Act, 1963:

d) of any trust property from the trustee to another trustee or from a trustee to a beneficiary

⁵[One hundred rupees]

⁶(Two hundred rupees)

Exemptions

Transfers by endorsement-

a) of a bill of exchange, cheque or promissory note;

b) of a bill of lading, delivery order, warrant for goods or other mercantile document of title to goods.

c) of a policy of insurance

d) of securities of the Central Government or of State Government.

See also Section 8.

²[Art. 53 - A - Transfer of Licence

Same duty as conveyance (No. 20).

Art. 54 . Trust.

¹[A. Declaration-of,                                                                                               (i)Concerning any money or amount conveyed by the author to the trust as the corpus.

(ii) Concerning any immoveable property owned by the author and conveyed to the trust of which, the Author is the sole trustee.

(iii) Concerning any immoveable property owned by the author and conveyed to the trust of which, the Author is not a trustee or one of the trustees.

B. Revocation of-of, or concerning any property when made by any instrument other than a will.

The same duty as a Bond (No. 12) for a sum equal to the amount or value of the property concerned, as set forth in the instrument, but not exceeding                       ²[Two hundred rupees.]

Valuation - see - Appraisement (No. 8)

Art. 55. Warrant for Goods, that is to say, any instrument evidencing the title of any person therein named or his assigns, or the holder thereof, to the property in any goods lying in or upon any dock, warehouse or wharf, such instrument being signed or certified by or on behalf of the person in whose custody such goods may be

Note - ⁴[x x x x x x]

³[Ten rupees]