Notwithstanding anything contained in the Stamp Act, 1977, a deed to
be executed by a contractor for carrying out works in the Department shall
be chargeable with stamp duty calculated at rates not exceeding 1 p.c.
as may be determined by the 1[Government of the Union territory of Jammu
and Kashmir] on the sum for which the work has been sanctioned by the
competent authority.
1. Substituted by S.O. 1229(E) dated 31.03.2020 for “Government”.