পাতা:বাংলাদেশ কোড ভলিউম ২৯.djvu/৪৭১

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8 Գo অর্থ আইন, ১৯৯৩ Description of Instruments Proper Stamp-duty 27. & ് DEBENTURE (whether a mortgage debenture or not) being a marketable security transferable (a) by endorsement or by a separate instrument of transfer. (b) by delivery ..... ..... ..... Explanation.-The term aeDebenture” includes any interest coupons attached thereto, but the amount of such coupons shall not be included in estimating the duty. EXEMPTION. incorporated company or other body o The same duty as a BOTTOMRY èst BOND (No. 16) for the same amounto The same duty as a CONVEYANCE (No. 23) for a consideration equal to the face amount of the debenture. A debenture issued by an ○。 corporate in terms of a registeredo mortgage-deed, duly stamped in respect of the full amount of debentures to be issued thereunder whereby the company, or body borrowing makes over, in whole or in part their property to trustees for the benefit of the debenture-holders: Provided that the debentures SO issued are expressed to be issued in terms of the said mortgage-deed. sio BOND (No. 15) and sections 8 and 55. Declaration of any trust: See TRUST (No. 64).