পাতা:বাংলাদেশ কোড ভলিউম ২৯.djvu/৪৮১

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8br○ অর্থ আইন, ১৯৯৩ Description of Instruments Proper Stamp-duty Provided always that (a) when an instrument of partition containing an agreement to divided property in severally is executed and partition cois effected in pursuance of such agreement, the duty chargeable upon the instru ent effecting such partition shall be reduced by the amount of duty paid in respect of the first instrument, but shall not be less than One Takafifty poisha, R@ (b) where land is held on Revenue settlement for a period not exceeding thirty years and paying the full assessment, the value for the purpose of duty shall be calculated at not more than five times the annual revenue; റ്റ് o (c) where a final order for effecting a partition passed by any Revenue Authority or any Civil Court or an award by an arbitrator directing a partition, is stamped with the stamp required for an instrument of partition and an instrument of partition in pursuance of such order or award is subsequently executed, the duty on such instrument shall not exceed one Taka fifty poisha.