Amendment status not verified — confirm the current text below against the official source.
After Section 3 of the principal Act, the follow- a. ne~ sec- ing shall be inserted as Section 3-A, namely:- t10n m Cen• tral Act Il of 1899. ' 'Surcharge on Stamp Duty. 3-A. ( 1) There shall be charged, levied and paid to the Government of Assam, besides dues payable under any law for the time being in force including Section 3 of this Act, a surcharge-, hereinafter referred o as Stamp Surcharge on the instruments mention·ed in the following items of Schedule I to the principal Act, namcl),- Item Nos.1-10, 12, 15-20, 22- 26, 28, 29, 31-36, 38-~46,48, 50-51, 54-61and63- 65: Provided that the surcharge shall not be payable in respect of instruments exempted by Section 3. (2) The rate of Stamp Surcharge shall be Twenty- five paise per instrument. (3) The Stamp Surcharge shall be payable as if It were a duty under Section 3 and the provisions of this Act including the rules thereunder shall accordingly apply ; and the authorities for the time being · em· powered to collect and enforce payment of stamp duty shall, unless otherwise provided for by or under this Act, within their respective jurisdiction for purposes of stamp duty accordingly collect and enforce pay• ment of stamp duty: Provided that the Government of Assam may, for facilitating implementation, by notification in the official gazette, direct that in any case or class of cases . the provisions of this Act including the rules thereunder shall apply subject to such indications not inconsistent with the provisions of this section and as may be specified in such notification. - ------------------------------- ------------- ----------- 5 (4) Notwithstanding anything contained in sub- section (3), the Government of Assam may make rules generally lor securing the payment of the Stamp Surcharge and carrying into effect the provisions of sub-sections (I) and (2) in particular for ensuring the proper maintenance and rendering of accounts of the Stamp Surcharge." Repeal and