In this Act, unless there is something repugnant in
the subject or context,—
1[(1) “allotment list” means a list containing details of allotment of the securities intimated by the issuer to the depository under sub-section (2) of section 8 of the Depositories Act, 1996 (22 of 1996) ;
(1A) “banker” includes a bank and any person acting as a banker ;] defined by the Negotiable Instruments Act, and includes also a hundi, and any other document entitling or purporting to entitle any person, whether named therein or not, to payment by any other person of, or to draw upon any other person for, any sum of money ;
(2) Bill of exchange.—‘‘bill of exchange’’ means a bill of exchange as defined by the Negotiable Instruments Act, and includes also a hundi, and any other document entitling or purporting to entitle any person, whether named therein or not, to payment by any other person of, or to draw upon any other person for, any sum of money ;
(3) ‘‘Bill of exchange payable on demand’’.—‘‘bill of exchange payable on demand’’ includes,—
(a) an order for the payment of any sum of money by a bill of exchange or promissory note, or for the delivery of any bill of exchange or promissory note in satisfaction of any sum of money, or for the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency which may or may not be performed or happen ;
(b) an order for the payment of any sum of money weekly, monthly or at any other stated periods ; and
(c) a letter of credit, that is to say, any instrument by which one person authorises another to give credit to the person in whose favour it is drawn ;
(4) Omitted.
(5) Bond.—‘‘bond’’ includes—
(a) any instrument whereby a person obliges himself to pay money to another, on condition that the obligation shall be void if a specified act is performed, or is not performed, as the case may be ;
(b) any instrument attested by a witness and not payable to order or bearer, whereby a person obliges himself to pay money to another ; and
(c) any instrument so attested, whereby a person obliges himself to deliver grain or other agricultural produce to another 2[but does not include a debenture].
3[Explanation:––Notwithstanding anything contained in any law for the time being in force, for the purposes of this clause “attested”, in relation to an instrument means attested by one or more witnesses each of whom has seen the executant sign or affix his mark to the instrument in the presence and by, the direction of the, executant or has received from the executant a personal acknowledgement of his signature or mark or of the signature of such other person, and each of whom has signed the instrument in the presence of the executant, but it shall not be necessary that more than one of such witnesses shall have been present at the same time, and no particular form of attestation shall be necessary ;
(6) Chargeable.—‘‘chargeable’’ means, as applied to an instrument executed or first executed after the commencement of this Act, chargeable under this Act, and as applied to any other instrument, chargeable under the law in force in the 4[Union territory of Jammu and Kashmir] when such instrument was executed or, where several persons executed the instrument at different times, first executed ;
(7) Cheque.—‘‘cheque’’ means a bill of exchange drawn on a specified banker and not expressed to be payable otherwise than on demand ;
5[(7A) “Clearance List” means a list of transactions of sale and purchase relating to contracts traded on the stock exchanges submitted to a clearing corporation in accordance with the law for the time being in force in this behalf ;]
(8) Omitted.
6[(9) “Collector” means the Deputy Commissioner of a district and includes any officer whom the 7[Government of the Union territory of Jammu and Kashmir] may, by notification in the 8[Official Gazette], appoint in this behalf and on whom any or all powers of the Collector under this Act are conferred by the said notification or any other notification ;]
9[(9-a) “Commissioner of Stamps” means such officer as the 7[Government of the Union territory of Jammu and Kashmir] may, by notification in the 8[Official Gazette], appoint in this behalf, for the whole or any part of the 4[Union territory of Jammu and Kashmir] ;]
10[(10) “Conveyance” includes—
(i) a conveyance on sale;
(ii) every decree or final order of any civil court or revenue authority ;
(iii) every order made by the High Court/ Tribunal under section 394 of the Companies Act, 1956 (Central Act) in respect of the amalgamation or reconstruction of companies ;
(iv) every order made by the Reserve Bank of India under section 44A of the Banking Regulation Act, 1949 in respect of amalgamation or reconstruction of banking companies ; and
(v) any other instrument, by which property, whether movable or immovable, or any estate or interest in any property is transferred to, or vested in, any other person inter vivos and which is not otherwise specifically provided for by Schedule—I ;]
11[(10-A) Deputy Commissioner of Stamps” means an officer appointed by the 7[Government of the Union territory of Jammu and Kashmir] as Deputy Commissioner of Stamps ;
12[(10 b) “Debenture” includes—
(i) debenture stock, bonds or any other instrument of a company evidencing debt, whether constituting a charge on the assets of the company or not ;
(ii) bonds in the nature or debenture issued by any incorporated company or body corporate ;
(iii) certificate of deposit, commercial usance bill, commercial paper and such other debt instrument of original or initial maturity upto one year as the Reserve Bank of India may specify from time to time ;
(iv) securitised debt instruments ; and
(v) any other debt instruments specified by the Securities and Exchange Board of India from time to time ;
(10 c) “Depository” includes—
(a) a depository as defined in clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996 (22 of 1996) ; and
(b) any other entity declared by the Central Government, by notification in the Official Gazette, to be depository for the purpose of this Act ;]
(11) Duly stamped.—‘‘duly stamped’’, as applied to an instrument, means that the instrument bears 13[a stamp] of not less than the proper amount and that such stamp has been affixed or used in accordance with the law for the time being in force in the 4Union territory of Jammu and Kashmir ;
14[(12) “Executed” and “Execution”, used with reference to instruments, mean “signed” and “signature”, and includes attribution of electronic record as per section 11 of the Information Technology Act, 2000 (Central Act 21 of 2000) ;]
15[(12-a) “immovable property” includes land, building, hereditary allowances, rights to way, light, ferries and fisheries or any other benefit arising out of land and things attached to the earth or anything permanently fastened to anything attached to the earth but does not include standing timber, growing crops or grass ;]
(13) Impressed stamp.—‘‘impressed stamp’’ includes—
(a) labels affixed and impressed by the proper officer, and
(b) stamps embossed or engraved on stamped paper ;
16[(c) impression, mark or endorsement by a machine or any other mode of stamping, as the Government may, by notification in the 8Official Gazette, specify ;]
17[(14) “Instrument includes––
(a) every document, by which any right or liability is, or purports to be, created, transferred, limited, extended, extinguished or recorded ;
(b) a document, electronic or otherwise, created for a transaction in a stock exchange or depository by which any right or liability is, or purports to be, created, transferred, limited, extended, extinguished or recorded ; and
(c) any other document mentioned in Schedule 1, but does not include such instruments as may be specified by the Government, by notification in the Official Gazette ;]
18[(15) “instrument of partition” means any instrument whereby coowners of any property divide or agree to divide such property in severalty, and also includes—
(a) a final order for effecting a partition passed by any Revenue Authority or any Civil Court ;
(b) an award by an arbitrator directing the partition; and
(c) when any partition is effected without executing any such instrument, any instrument signed by co-owners and recording, whether by way of a declaration of such partition or otherwise, the terms of such partition amongst the co-owners;
19[(15A) “Issuer means any person making an issue of securities ;]
(16) Lease.––“lease” means a lease of immovable property, and includes also—
(a) a patta ;
(b) a kabuliyat or other undertaking in writing, not being a counterpart of a lease, to cultivate, occupy or pay or deliver rent for, immovable property ;
(c) any instrument by which tolls of any description are let ;
(d) any writing on an application for a lease intended to signify that the application is granted ;
20[(e) any agreement to lease ; and
(f) a decree or final order of any civil or revenue court, by which the lease rights are transferred in favour of the lessee ;]
21[(16-a) “market value” in relation to any property which is the subject matter of an instrument, means the price which such property would fetch or would have fetched if sold in open market on the date of execution of such instrument as determined in such manner and by such authority as specified in this Act, or the rules made thereunder or the considerations stated in the instrument, whichever is higher :
22[Provided “market value”, in relation to an instrument through which—
(a) any security is traded in a stock exchange, means the price at which it is so traded ;
(b) any security which is transferred through a depository but not traded in the stock exchange, means the price or the consideration mentioned in such instrument ;
(c) any security is dealt otherwise than in the stock exchange/ depository, means the price or consideration mentioned in such instrument ;]
23[(16-b) “Marketable Security” means a security capable of being traded in any stock exchange in India ;]
(17) Mortgage-deed.––“mortgage-deed” includes every instrument whereby, for the purpose of securing money advanced, or to be advanced, by way of loan, or an existing or future debt, or the performance of an engagement, one person transfers, or creates, to, or in favour of, another, a right over or in respect of specified property ;
24[(17-a) “moveable property” includes standing timber, growing crops and fruit upon, or juice in, the trees, and property of every other description except immovable property ;
(18) Paper.—‘‘paper” includes vellum, parchment or any other material on which an instrument may be written ;
(19) Policy of insurance.—‘‘policy of insurance’’ includes—
(a) any instrument by which one person, in consideration of a premium, engages to indemnify another against loss, damage or liability arising from an unknown or contingent event ;
(b) a life-policy, and any policy insuring any person against accident or sickness, and any other personal insurance ;
(20) Omitted.
25[(21) “power of attorney” includes any instrument (not chargeable with a fee under the law relating to court fees for the time being in force) empowering a specified person to act for, and in the name of, the person executing it and includes an instrument by which a person, not being a person who is a legal practitioner, is authorised to appear on behalf of any party in any proceeding before any court, tribunal or authority ;]
(22) Promissory note.—‘‘promissory note’’ means a promissory note as defined by the Negotiable Instruments Act ; it also includes, a note promising the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency which may or may not be performed or happen ;
26[(22-a) “public officer” means a public officer as defined in clause (17) of section 2 of the 27[Code of Civil Procedure, 1908 (5 of 1908)] ;]
(23) Receipt.—‘‘receipt’’ includes any note, memorandum or writing—
(a) whereby any money, or any bill of exchange, cheque or promissory note is acknowledged to have been received, or
(b) whereby any other movable property is acknowledged to have been received in satisfaction of a debt, or
(c) where by any debt or demand, or any part of a debt or demand, is acknowledged to have been satisfied or discharged, or
(d) which signifies or imports any such acknowledgment, and whether the same is or is not signed with the name of any person ; and
28[(23-a) “Rural Areas” mean areas which do not fall within the limits of any Municipal Corporation, Municipal Council or Municipal Committee constituted under any law for the time being force ;]
29[(23-b) Securities includes,—
(i) securities as defined in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956) ;
(ii) a “derivative” as defined in clause (a) of section 45U of the Reserve Bank of India Act, 1934 (2 of 1934) ;
(iii) a certificate of deposit, commercial usance bill, commercial paper, repo on corporate bonds and such other debt instrument of original or initial maturity upto one year as the Reserve Bank of India may specify from time to time ; and
(iv) any other instrument declared by the Central Government, by notification in the Official Gazette, to be securities for the purpose of this Act ;]
(24) Settlement.—‘‘settlement’’ means any non-testamentary disposition, in writing, of movable or immovable property made—
(a) in consideration of marriage,
(b) for the purpose of distributing property of the settler among his family or those for whom he desires to provide, or for the purpose of providing for some person dependent on him, or
(c) for any religious or charitable purpose ;
and includes an agreement in writing to make such a disposition and, where any such disposition has not been made in writing, any instrument recording, whether by way of declaration of trust or otherwise, the terms of any such disposition ;
30[(24-a) Stamp.–– “stamp” menas any mark, seal or endorsement by any agency or person duly authorised by the *[Sate Government], and includes an adhesive or 31[impressed or electronic stamp], for the purpose of duty chargeable under this Act ;
31[(25) ‘‘Urban Areas’’ mean areas falling within the limits of any Municipal Corporation, Municipal Council or Municipal Committee constituted under any law for the time being in force ;]
32[(26) “stock exchange” includes,—
(i) a recognised stock exchange as defined in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956) ; and
(ii) such other platform for grading or reporting, a deal in securities, as may be specified by the Central Government, by notification in the Official Gazette, for the purposes of this Act.]
1[(1) “allotment list” means a list containing details of allotment of the securities intimated by the issuer to the depository under sub-section (2) of section 8 of the Depositories Act, 1996 (22 of 1996) ;
(1A) “banker” includes a bank and any person acting as a banker ;] defined by the Negotiable Instruments Act, and includes also a hundi, and any other document entitling or purporting to entitle any person, whether named therein or not, to payment by any other person of, or to draw upon any other person for, any sum of money ;
(2) Bill of exchange.—‘‘bill of exchange’’ means a bill of exchange as defined by the Negotiable Instruments Act, and includes also a hundi, and any other document entitling or purporting to entitle any person, whether named therein or not, to payment by any other person of, or to draw upon any other person for, any sum of money ;
(3) ‘‘Bill of exchange payable on demand’’.—‘‘bill of exchange payable on demand’’ includes,—
(a) an order for the payment of any sum of money by a bill of exchange or promissory note, or for the delivery of any bill of exchange or promissory note in satisfaction of any sum of money, or for the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency which may or may not be performed or happen ;
(b) an order for the payment of any sum of money weekly, monthly or at any other stated periods ; and
(c) a letter of credit, that is to say, any instrument by which one person authorises another to give credit to the person in whose favour it is drawn ;
(4) Omitted.
(5) Bond.—‘‘bond’’ includes—
(a) any instrument whereby a person obliges himself to pay money to another, on condition that the obligation shall be void if a specified act is performed, or is not performed, as the case may be ;
(b) any instrument attested by a witness and not payable to order or bearer, whereby a person obliges himself to pay money to another ; and
(c) any instrument so attested, whereby a person obliges himself to deliver grain or other agricultural produce to another 2[but does not include a debenture].
3[Explanation:––Notwithstanding anything contained in any law for the time being in force, for the purposes of this clause “attested”, in relation to an instrument means attested by one or more witnesses each of whom has seen the executant sign or affix his mark to the instrument in the presence and by, the direction of the, executant or has received from the executant a personal acknowledgement of his signature or mark or of the signature of such other person, and each of whom has signed the instrument in the presence of the executant, but it shall not be necessary that more than one of such witnesses shall have been present at the same time, and no particular form of attestation shall be necessary ;
(6) Chargeable.—‘‘chargeable’’ means, as applied to an instrument executed or first executed after the commencement of this Act, chargeable under this Act, and as applied to any other instrument, chargeable under the law in force in the 4[Union territory of Jammu and Kashmir] when such instrument was executed or, where several persons executed the instrument at different times, first executed ;
(7) Cheque.—‘‘cheque’’ means a bill of exchange drawn on a specified banker and not expressed to be payable otherwise than on demand ;
5[(7A) “Clearance List” means a list of transactions of sale and purchase relating to contracts traded on the stock exchanges submitted to a clearing corporation in accordance with the law for the time being in force in this behalf ;]
(8) Omitted.
6[(9) “Collector” means the Deputy Commissioner of a district and includes any officer whom the 7[Government of the Union territory of Jammu and Kashmir] may, by notification in the 8[Official Gazette], appoint in this behalf and on whom any or all powers of the Collector under this Act are conferred by the said notification or any other notification ;]
9[(9-a) “Commissioner of Stamps” means such officer as the 7[Government of the Union territory of Jammu and Kashmir] may, by notification in the 8[Official Gazette], appoint in this behalf, for the whole or any part of the 4[Union territory of Jammu and Kashmir] ;]
10[(10) “Conveyance” includes—
(i) a conveyance on sale;
(ii) every decree or final order of any civil court or revenue authority ;
(iii) every order made by the High Court/ Tribunal under section 394 of the Companies Act, 1956 (Central Act) in respect of the amalgamation or reconstruction of companies ;
(iv) every order made by the Reserve Bank of India under section 44A of the Banking Regulation Act, 1949 in respect of amalgamation or reconstruction of banking companies ; and
(v) any other instrument, by which property, whether movable or immovable, or any estate or interest in any property is transferred to, or vested in, any other person inter vivos and which is not otherwise specifically provided for by Schedule—I ;]
11[(10-A) Deputy Commissioner of Stamps” means an officer appointed by the 7[Government of the Union territory of Jammu and Kashmir] as Deputy Commissioner of Stamps ;
12[(10 b) “Debenture” includes—
(i) debenture stock, bonds or any other instrument of a company evidencing debt, whether constituting a charge on the assets of the company or not ;
(ii) bonds in the nature or debenture issued by any incorporated company or body corporate ;
(iii) certificate of deposit, commercial usance bill, commercial paper and such other debt instrument of original or initial maturity upto one year as the Reserve Bank of India may specify from time to time ;
(iv) securitised debt instruments ; and
(v) any other debt instruments specified by the Securities and Exchange Board of India from time to time ;
(10 c) “Depository” includes—
(a) a depository as defined in clause (e) of sub-section (1) of section 2 of the Depositories Act, 1996 (22 of 1996) ; and
(b) any other entity declared by the Central Government, by notification in the Official Gazette, to be depository for the purpose of this Act ;]
(11) Duly stamped.—‘‘duly stamped’’, as applied to an instrument, means that the instrument bears 13[a stamp] of not less than the proper amount and that such stamp has been affixed or used in accordance with the law for the time being in force in the 4Union territory of Jammu and Kashmir ;
14[(12) “Executed” and “Execution”, used with reference to instruments, mean “signed” and “signature”, and includes attribution of electronic record as per section 11 of the Information Technology Act, 2000 (Central Act 21 of 2000) ;]
15[(12-a) “immovable property” includes land, building, hereditary allowances, rights to way, light, ferries and fisheries or any other benefit arising out of land and things attached to the earth or anything permanently fastened to anything attached to the earth but does not include standing timber, growing crops or grass ;]
(13) Impressed stamp.—‘‘impressed stamp’’ includes—
(a) labels affixed and impressed by the proper officer, and
(b) stamps embossed or engraved on stamped paper ;
16[(c) impression, mark or endorsement by a machine or any other mode of stamping, as the Government may, by notification in the 8Official Gazette, specify ;]
17[(14) “Instrument includes––
(a) every document, by which any right or liability is, or purports to be, created, transferred, limited, extended, extinguished or recorded ;
(b) a document, electronic or otherwise, created for a transaction in a stock exchange or depository by which any right or liability is, or purports to be, created, transferred, limited, extended, extinguished or recorded ; and
(c) any other document mentioned in Schedule 1, but does not include such instruments as may be specified by the Government, by notification in the Official Gazette ;]
18[(15) “instrument of partition” means any instrument whereby coowners of any property divide or agree to divide such property in severalty, and also includes—
(a) a final order for effecting a partition passed by any Revenue Authority or any Civil Court ;
(b) an award by an arbitrator directing the partition; and
(c) when any partition is effected without executing any such instrument, any instrument signed by co-owners and recording, whether by way of a declaration of such partition or otherwise, the terms of such partition amongst the co-owners;
19[(15A) “Issuer means any person making an issue of securities ;]
(16) Lease.––“lease” means a lease of immovable property, and includes also—
(a) a patta ;
(b) a kabuliyat or other undertaking in writing, not being a counterpart of a lease, to cultivate, occupy or pay or deliver rent for, immovable property ;
(c) any instrument by which tolls of any description are let ;
(d) any writing on an application for a lease intended to signify that the application is granted ;
20[(e) any agreement to lease ; and
(f) a decree or final order of any civil or revenue court, by which the lease rights are transferred in favour of the lessee ;]
21[(16-a) “market value” in relation to any property which is the subject matter of an instrument, means the price which such property would fetch or would have fetched if sold in open market on the date of execution of such instrument as determined in such manner and by such authority as specified in this Act, or the rules made thereunder or the considerations stated in the instrument, whichever is higher :
22[Provided “market value”, in relation to an instrument through which—
(a) any security is traded in a stock exchange, means the price at which it is so traded ;
(b) any security which is transferred through a depository but not traded in the stock exchange, means the price or the consideration mentioned in such instrument ;
(c) any security is dealt otherwise than in the stock exchange/ depository, means the price or consideration mentioned in such instrument ;]
23[(16-b) “Marketable Security” means a security capable of being traded in any stock exchange in India ;]
(17) Mortgage-deed.––“mortgage-deed” includes every instrument whereby, for the purpose of securing money advanced, or to be advanced, by way of loan, or an existing or future debt, or the performance of an engagement, one person transfers, or creates, to, or in favour of, another, a right over or in respect of specified property ;
24[(17-a) “moveable property” includes standing timber, growing crops and fruit upon, or juice in, the trees, and property of every other description except immovable property ;
(18) Paper.—‘‘paper” includes vellum, parchment or any other material on which an instrument may be written ;
(19) Policy of insurance.—‘‘policy of insurance’’ includes—
(a) any instrument by which one person, in consideration of a premium, engages to indemnify another against loss, damage or liability arising from an unknown or contingent event ;
(b) a life-policy, and any policy insuring any person against accident or sickness, and any other personal insurance ;
(20) Omitted.
25[(21) “power of attorney” includes any instrument (not chargeable with a fee under the law relating to court fees for the time being in force) empowering a specified person to act for, and in the name of, the person executing it and includes an instrument by which a person, not being a person who is a legal practitioner, is authorised to appear on behalf of any party in any proceeding before any court, tribunal or authority ;]
(22) Promissory note.—‘‘promissory note’’ means a promissory note as defined by the Negotiable Instruments Act ; it also includes, a note promising the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency which may or may not be performed or happen ;
26[(22-a) “public officer” means a public officer as defined in clause (17) of section 2 of the 27[Code of Civil Procedure, 1908 (5 of 1908)] ;]
(23) Receipt.—‘‘receipt’’ includes any note, memorandum or writing—
(a) whereby any money, or any bill of exchange, cheque or promissory note is acknowledged to have been received, or
(b) whereby any other movable property is acknowledged to have been received in satisfaction of a debt, or
(c) where by any debt or demand, or any part of a debt or demand, is acknowledged to have been satisfied or discharged, or
(d) which signifies or imports any such acknowledgment, and whether the same is or is not signed with the name of any person ; and
28[(23-a) “Rural Areas” mean areas which do not fall within the limits of any Municipal Corporation, Municipal Council or Municipal Committee constituted under any law for the time being force ;]
29[(23-b) Securities includes,—
(i) securities as defined in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956) ;
(ii) a “derivative” as defined in clause (a) of section 45U of the Reserve Bank of India Act, 1934 (2 of 1934) ;
(iii) a certificate of deposit, commercial usance bill, commercial paper, repo on corporate bonds and such other debt instrument of original or initial maturity upto one year as the Reserve Bank of India may specify from time to time ; and
(iv) any other instrument declared by the Central Government, by notification in the Official Gazette, to be securities for the purpose of this Act ;]
(24) Settlement.—‘‘settlement’’ means any non-testamentary disposition, in writing, of movable or immovable property made—
(a) in consideration of marriage,
(b) for the purpose of distributing property of the settler among his family or those for whom he desires to provide, or for the purpose of providing for some person dependent on him, or
(c) for any religious or charitable purpose ;
and includes an agreement in writing to make such a disposition and, where any such disposition has not been made in writing, any instrument recording, whether by way of declaration of trust or otherwise, the terms of any such disposition ;
30[(24-a) Stamp.–– “stamp” menas any mark, seal or endorsement by any agency or person duly authorised by the *[Sate Government], and includes an adhesive or 31[impressed or electronic stamp], for the purpose of duty chargeable under this Act ;
31[(25) ‘‘Urban Areas’’ mean areas falling within the limits of any Municipal Corporation, Municipal Council or Municipal Committee constituted under any law for the time being in force ;]
32[(26) “stock exchange” includes,—
(i) a recognised stock exchange as defined in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956) ; and
(ii) such other platform for grading or reporting, a deal in securities, as may be specified by the Central Government, by notification in the Official Gazette, for the purposes of this Act.]
1. Substituted by S.O. 3808(E) dated 26.10.2020. (For earlier amendment see Act XII of 2011, s. 2.). 2. Inserted by S.O. 3808(E) dated 26.10.2020. 3. Explanation inserted by Act XII of 2011, s. 2. 4. Substituted by S.O. 1229(E) dated 31.03.2020 for State. 5. Clause (7A) inserted by S.O. 3808(E) dated 26.10.2020. 6. Clause (9) substituted by Act XII of 2011, s. 2. 7. Substituted for Government by S.O. 1229(E) dated 31.03.2020. 8. Substituted ibid for Government Gazette. 9. Clause (9-a) substituted by Act XII of 2011, s. 2. 10. Clause (10) substituted by Act XII of 2011, s. 2. 11. Inserted by Act III of 2006. 12. Clauses (10b) and (10c) inserted by S.O. 3808(E) dated 26.10.2020. 13. Substituted for an adhesive or impressed stamp by Act XII of 2011, s. 2. 14. Clause (12) substituted by Act XII of 2011, s. 2. 15. Clause (12-a) inserted ibid. 16. Sub-clause (c) inserted ibid. 17. Clause (14) substituted by S.O. 3808(E) dated 26.10.2020. 18. Clause (15) substituted by Act XII of 2011, s. 2. 19. Clause (15A) inserted by S.O. 3808(E) dated 26.10.2020. 20. Inserted by Act XII of 2011, s. 2. 21. Substituted ibid. 22. Inserted by S.O. 3808(E) dated 26.10.2020. 23. Clause (16-b) substituted ibid. 24. Clause (17-a) inserted by Act XII of 2011, s. 2. 25. Clause (21) substituted by Act XII of 2011, s. 2. 26. Clause 22-a) inserted ibid. 27. Substituted by S.O. 1229(E) dated 31.03.2020 for Code of Civil Procedure, Samvat 1977. 28. Clause (23-a) inserted by Act III of 2006, s. 2. 29. Clause (23-b) inserted by S.O. 3808(E) dated 26.10.2020. 30. Clause (24-a) inserted by Act XXVI of 2010, s. 2, w.e.f. 18-08-2010. * Now Government of the Union territory of Jammu and Kashmir. 31. Substituted for impressed stamp by Act XII of 2011, s. 2. 32. Clause (25) added by Act III of 2006, s. 2.