Amendment status not verified — confirm the current text below against the official source.
(1) The Indian Stamp Act, 1899 (hereinafter referred to as the principal Act), shall, in its application to West Bengal, be amended for the purpose and in the manner hereinafter provided. (2) In the Schedule IA to the principal Act,— (a) in article 23, in the column under the heading "Proper Stamp-duty",— (i) in clause (a), for the words "six per centum of the market value,", the words "six per centum of the market value, in case the market value of the property does not exceed rupees twenty-five lath, and seven per centum of the market value, in case the market value of the property exceeds rupees twenty-five lakh," shall be substituted; (ii) in clause (b), for the words "six per centum of the market value,", the words "six per centum of the market value, in case the market value of the property does not exceed rupees twenty-five lakh, and seven per centum of the market value, in case the market value of the property exceeds rupees twenty-five lakh," shall be substituted; (iii) in clause (c), for the words "five per centum of the market value,", the words "five per centum of the market value, in case the market value of the property does not exceed rupees twenty-five lath, and six per centum of the market value, in case the market value of the property exceeds rupees twenty-five lath," shall be substituted; (b) in the Explanation appended to article 33,— (i) for the words and brackets "daughter (unmarried, widowed or divorcee)", the words and brackets "daughter (married, unmarried, widowed or divorcee)" shall be substituted; and (ii) for the words and brackets "sister (unmarried, widowed or divorcee)", the words and brackets "sister (married, unmarried, widowed or divorcee)" shall be substituted.