26 March 2014
read by this link http://www.helplinelaw.com/docs/stampduty/gujrat-2.php 44.
PARTNERSHIP
(1) Instrument of-
Subject to a maximum of two thousand rupees, two hundred rupees for every Rs. 10, 000 or part thereof of the amount of the capital of partnership, [up to 31-7-98]
From 1-8-98...
(1) Instrument of-
Subject to a minimum of five hundred rupees and maximum of five thousand rupees, one rupee for every one hundred rupees or part thereof of the amount of capital of partnership
(2) (a) Alteration in the constitution of the partnership in consequence of increaee of the capital of the partnership, Instrument of
A Sum equal to the duty that would have been leviable under clause (I) as though capital of the partnership had been, when the partnership was formed, equal to the capital so in-creased, less sura already paid under clause (1).
(b) Alteration in the constitution of the partnership in consequence of any reason other than that referred to in sub-clause (a), Instrument of
two hudndred rupees
(3) Dissolution of-
(a) where any immovable property is taken as his share on dissolution of partnership by a partner other than a partner who brought that property as his share or contribution to partnership.
(b) in any other case.
The same duty as is leviable on conveyance under Article 20 for the market value of such property or one hundred rupees, whichever is more.
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