Section 5(d) of Schedule 1-A of the West Bengal Stamp Act provides that the stamp duty for the agreement or memorandum of an agreement for the sale of immovable property is six per cent (6%) of the market value of the property and that the maximum tax payable is twenty-five lakh rupees (item 25.000/-). is advanced, r. exceeds five lakhs; (iii) where the amount of the average annual rent plus the amount of the deposit or the amount of money pre-withprocessed or payable is more than five lakhs; Two thousand rupees; (b) where the leave and licence agreement provides for a period of more than three, in accordance with clause (a) with or without a renewal clause; The same tax as that applied to leasing in accordance with Article 36(a), (b) or (c), 37. LETTER RELATING TO THE ALLOCATION OF SHARES to a proposed company or enterprise or to a loan to be borrowed by a company. One rupee. See also the certificate or any other document (Article 17). LETTER OF GUARANTEE, see Convention (Article 5). STAMPS TO BE USED – Adhesive stamp Rule 11 38. LETTER OF LICENSE, i.e. any agreement between a debtor and its creditor that suspends its claims for a certain period of time and allows the debtor to carry out its activities as it sees fit.

Fifty rupees. STAMPS TO BE USED: the non-judicial stamp rule 6 or the special document of adhesive stamp in accordance with rule 10 (ii) (A) for non-residential purposes; Four hundred rupees. (B) for residential purposes; Fifty rupees. (g-e) in the case of a tempered purchase, the same fee to be paid under Article 36. Declaration I – Exuberant Declaration II. – Omitted (h) except otherwise provided. Twenty rupees. exemption agreement or their registrations or arrangements – (a) exclusively for or in connection with the purchase of goods or goods, without it being an agreement or memorandum of understanding taxable in accordance with entry (d), entry, entry, entry (f) or entry (g) of this Article or a copy or memorandum to be unloaded under Article 43; (b) IMO (c) UNSANED TENANCY AGREEMENT: see lease agreement (Article 36). STAMPS FOR USE: Extra-judicial stamp document (NJ) in accordance with Rule 6 or special label/stamp affixed by the agent in good standing in accordance with Rule 11. . . .