অর্থ আইন, ১৯৯৩ 8 ԳՎ) Description of Instruments Proper Stamp-duty 35. LEASE, including an under-lease or sub lease and any agreement to let or sublet (a) where by such lease the rent is fixed no premium is paid or delivered (i) where the lease purports to be for a term of less than on year; (ii) where the lease purports to be for a term exceeding one year but not exceeding five years; (iii) where the lease purports to - The same duty as a BOTTOMRY BOND (No. 16) for the whole amount payable or deliverable under such lease. ് The same ‘duty as a BOTTOMRY BOND (No. 16) for the amount or value of the average annual rent reserved. ം് тhe same duty as a CONVEYANCE be for term exceeding five o (No. 23) for a consideration equal to years but not exceeding ten, years; No. o (iv) where the lease purports to be for a term exceeding ten years but not exceeding twenty years; ^_ ് where the lease purports to be for a term exceeding twenty years but not exceeding thirty years; so eS § (vi) where the lease purports to be ost for a term exceeding thirty years but not exceeding one hundred years; the amount or value of the average annual rent reserved. The ՏaIՈՈC duty aS a. CONVEYANCE (No. 23) for a consideration equal to twice the amount or value of the average annual rent reserved. The ՏaՈՈG duty aS a. CONVEYANCE (No. 23) for a consideration equal to three times the amount or value of the average annual rent reserved. The SAIING duty aS a. CONVEYANCE (No. 23) for consideration equal to four times the amount or value of the average annual rent reserved.
