Sl.No.

Description of Instrument

Proper Stamp Duty

(1)

(2)

(3)

1.       

Acknowledgement of a debt exceeding twenty rupees in amount or value written or signed by, or on behalf of, a debtor in order to supply evidence of such debt in any book (other than a banker’s pass book) or on a separate piece of paper when such book or paper is left in the creditor’s possession: provided that such acknowledgement does not contain any promise to pay the debt or any stipulation to pay interest or to deliver any goods or other property:-

When the amount or value does not exceed Rs. 1000:

When it exceeds Rs.1000:

Five Rupees

Ten Rupees

2.       

Administration Bond, including a bond given under Section 291 or Section 375 of the Indian Succession Act, 1925 (Central Act 39 of 1925) or Section 6 of the Government Savings Banks Act, 1873 (Central Act 5 of 1873):

Two rupees fifty paise for every Rs.100 or part thereof of the amount or value secured

3.       

Adoption Deed, that is to say, any instrument (other than a will), recording an adoption or conferring or purporting to confer an authority to adopt:

Two hundred and fifty rupees.

4.       

Affidavit, including an affirmation or declaration in the case of persons by law allowed to affirm or declare instead of swearing:

Fifty rupees

5.       

Agreement or memorandum of an agreement-

(a)   if relating to the sale of a bill of exchange:

(b)   if relating to the sale of Government security or share in an incorporated company or other body corporate:

(c)   if relating to giving authority or power to a promoter or developer, by whatsoever name called, for construction, development or sale or transfer (in any manner whatsoever) of any immovable property.

(d)   If relating to monthly deposit scheme (MDS) similar to that of chitties, of whatever name called, between a co-operative Bank/Society and a depositor.

(e)   If relating to advertisement on mass media, made for promotion of any product or programme or event with an intention to make profit or business out of it or conferring exclusive rights of telecasting, broadcasting or exhibition of an event or a film.

(f)    If relating to public works or service level agreements.

(g)   If not otherwise provided for:

One rupee.

One rupee for every (Rs. 1000] or part thereof of the value of the security or share.

One per cent of the value of the estimated cost of proposed construction or development or value of consideration of such agreement or fair value of the land, whichever is higher subject to a maximum of rupees 1000.

One hundred rupees in respect of each depositor.

Rupees 500 per contract.

One rupee for every rupees 1000 or part thereof on the amount agreed in the contract, subject to a minimum of rupees 200 and a maximum of rupees one lakh.

Two hundred rupees.

6.       

Agreement relating to deposit of title deeds, pawn or pledge, that is to say, any instrument evidencing any agreement relating to,-

(1)   the deposit of title deeds or instrument constituting or being evidence of the title to any property whatever (other than a marketable security), where such deposit has been made by way of security for the repayment of money advanced or to be advanced by way of loan or an existing or future debt.

(2)    the pawn or pledge of movable property where such pawn or pledge has been made by way of security for repayment of money advanced, or to be advanced by way of loan or an existing or future debt.

(3)   Release, discharge or cancellation of any instrument specified under clause (1) or clause (2)

0.1 per cent of the amount secured by such deed, subject to a minimum of rupees two hundred and a maximum of rupees ten thousand.

0.1              per cent of the amount secured by such deed, subject to a minimum of rupees two hundred and a maximum of rupees ten thousand.

0.1 percent of the amount set forth in the instrument subject to a maximum of rupees one thousand.

7.       

Appointment in execution of a power whether of trustees or of property movable or immovable where made by any writing not being a will:

One hundred and fifty rupees.

8.       

Appraisement or valuation made otherwise than under an order of a Court in the course of a suit-

(a)   where the amount does not exceed Rs.1,000:

(b)   in any other case:

The same duty as a Bottomry bond (No. 14) for such amount.

Seventy five rupees.

9.       

Apprenticeship Deed, including every writing relating to the service or tuition of any app ice, clerk or sevant placed with any master to learn any profession, trade, or employment, not being Articles of Clerkship (No. 11) :

Ten Rupees.

10.   

Articles of Association of a Company.-

a)      if relating to companies having authorised capital up to Rs.10 lakhs.

b)      if relating to companies having authorised capital above Rs.10 lakhs and up to Rs.25 lakhs

c)      if relating to companies having authorised capital above Rs.25 lakhs

Two thousand rupees.

Five thousand rupees.

0.15 per cent of the authorised capital subject to a minimum of rupees 5000 and a maximum of rupees 25 lakhs.

11.   

Articles of Clerkship or contract whereby any person first becomes bound to serve as any clerk in order to his admission as an attorney in the High Court:

Five hundred rupees

12.   

Award, that is to say, any decision in writing by an arbitrator or umpire, not being an award directing a partition on a reference made otherwise than by the order of the Court in the course of a suit-

(a)   where the amount or value of the property to which the award relates as set forth in such award does not exceed Rs.1000:

(b)   where it exceeds Rs.1,000, but does not exceed Rs. 5000:

(c)   and for every additional Rs.1,000 or part thereof in excess of Rs.5,000:

The same duty as a Bottomry Bond (No. 14) for such amount.

One hundred rupees.

Three Rupees.

13.   

Bond as defined by Section 2(a), not being a debenture and not being otherwise provided for by this Act or by the Kerala Court Fees and Suits Valuation Act, 1959 (10 of 1960) or other enactment for the time being in force

Five rupees for every Rs. 100 or part thereof of the amount or value secured.

14.   

Bottomry Bond, that is to say, any instrument whereby the master of a sea-going ship borrows money on the security of the ship to enable him to preserve the ship or prosecute her voyage:

Five rupees for every Rs. 100 or part thereof of the amount or value secured

15.   

Cancellation-Instrument of (including any instrument [Five hundred rupees by which any instrument previously executed is cancelled), if attested and not otherwise provided for:

Five hundred rupees.

16.   

Certificate of sale (in respect of each property put up as a separate lot and sold) granted to the purchaser of any property sold by public auction by a Civil or Revenue Court or by the Government, Collector'[. other Revenue Officer or a Civil Officer]:

The same duty as on a conveyance (No. 21 or 22, as the case may be) for a consideration equal to the amount of the purchase money only

17.   

Certificate or other document evidencing the right or the title of the holder thereof or any other person either to any share, scrip or stock in or of any incorporated company or other body corporate or to become proprietor of share, scrip or stock in or of any such company or body:

One rupee for every rupees 1000 or part thereof, of the value of the share, scrip or stock, as the case may be

18.   

Charter Party, that is to say, any instrument (except an agreement for the hire of a tugsteamer) whereby a vessel or some specified principal part thereof is let for the specified purpose of the charterer whether it includes a penalty clause or not:

Five Rupees.

19.   

Chitty or Kuri variola where the total amount subscribed exceeds Rs.100:

Fifty rupees for every Rs 1,000 or part thereof of the total amount subscribed.

20.   

Composition Deed, that is to say, any instrument executed by a debtor whereby he conveys his property for the benefit of his creditors or whereby payment of a composition or dividend on their debt is secured to the creditors or whereby provision is made for the continuance of the debtor’s business under the supervision of Inspectors or under letters of licence for the benefit of his creditors:

One hundred Rupees.

21.   

Conveyance as defined in Section 2(d) other than a conveyance specified in No. 22, not being a transfer charged or exempted under No. 55

Eight rupees for every rupees 100 or part thereof of the fair value of the land or the amount or value of the consideration for such conveyance, whichever is higher.

22.   

Conveyance as defined in Section 2(d) not being a transfer charged or exempted under No. 55 of immovable property situated,-

i)     Within the Municipalities/ Townships/  Cantonments  other than Corporations.

ii)   Within the Municipal Corporations.

Eight rupees for every rupees 100 or part thereof of the fair value of the land or the amount or value of the consideration for such conveyance, whichever is higher,

Eight rupees for every rupees 100 or part thereof of the fair value of the land or the amount or value of the consideration for such conveyance, whichever is higher.

22.A

Conveyance as defined in item (ii) and (iii) of Section 2(d) not being a transfer charged or exempted under No. 55.

Two per cent of the market value of the immovable property of the transferor company, which is the subject matter of the conveyance or 0.6 per cent of the aggregate of the market value of the shares or other marketable securities which is the subject matter of the

conveyance, issued or allotted in exchange or otherwise, and the amount of consideration paid for such amalgamation, whichever is higher.

       23.                    

Copy or extract, certified to be a true copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to Court fees.

Fifty Rupees.

       24.                    

Counterpart or duplicate of any instrument chargeable with duty and in respect of which the proper duty has been paid-

   1.                if the duty with which the original instrument was chargeable does not exceed [Five hundred rupees]

   2.                in any other case:

The same duty as is payable on the original.

Five hundred rupees.

 25.                    

Customs Bond or Central Excise Bond-

a)      where the amount does not exceed Rs.1000:

b)      in any other case:

Rupees five for every Rs.100 or part thereof of the amount.

Five hundred rupees.

       26.        

Delivery order in respect of goods, that is to say, any instrument entitling any person therein named or his assigns or the holder thereof to the delivery of any goods lying in any dock or port or in any warehouse in which goods are stored or deposited on rent or hire or upon any wharf, such instrument being signed by or on behalf of the owner of such goods upon the sale or transfer of the property therein where such goods exceed in value twenty rupees:

Thirty Paise.

       27.        

Divorce Instrument of, that is to say, any instrument by which any person effects the dissolution of his marriage:

Five hundred rupees.

       28.        

Certificate of enrolment in the roll of advocates [One thousand rupees prepared and maintained by the State Bar Council under the Advocates Act, 1961 (Central Act 25 of 1961):

One thousand rupees.

       29.        

Exchange of property – instrument of:

The same duty as a conveyance (No. 21 or 22 as the case may be for the fair value of the lang or for the amount of the consideration, whichever is higher, of the property the greater value as set forth in such instrument.

       30.        

Further charge – instrument of, that is to say, any instrument imposing a further charge on mortgaged property-

a)      when the original mortgage is one of the description referred to in clause (a) of Article 37 (i.e. with possession):

b)      when such mortgage is one of the description referred to in clause (b) of Article 37 (i.e. without possession)-

                                  i.     if at the time of execution of the instrument of further charge, possession of property is given or agreed to be given under such instrument:

                                ii.     if possession is not so given:

The same duty as a conveyance (No. 21 or 22 as the case may be) for a consideration equal to the amount of the further charge secured by such instrument.

The same duty as a conve-yance (No. 21 or 22, as the case may be) for a conside-ration equal to the total amount of the charge (inclu-ding the original mortgage and any further charge already made), less the duty already paid [x x x x] on such original mortgage and any further charge.

The same duty as a Bottomry Bond (No. 14) for the amount of the further charge secured by such instrument.

       31.        

Gift-instrument of, not being a Settlement or will or transfer,

a)      where the gift is in favour of any of the members of the family and/or legal heirs of the deceased family member.

b)      In any other case

Two rupees for every rupees 1000 or part thereof of the fair value of the land and the value of the other properties set forth in the instrument or the value of all properties set forth in the instrument, whichever is higher, subject to a minimum of rupees 1000.

The same duty as a cony. eyance (No. 21 or 22 as the

case may be)]

       32.        

Indemnity Bond:

The same duty a a Security Bond (No. 50) for the same amount,

       33.        

Lease-including an underlease or sub-lease and any agreement to let or sub-let-

Where such lease purports to be-

a)      or a term less than one year:

b)      or a term not less than one year but not more than 5 years:

c)      for a term exceeding 5 years but not exceeding 10 years:

d)      or a term exceeding 10 years but not exceeding 20 years:

e)      for a term exceeding 20 years but not exceeding 30 years:

f)       for a term exceeding 30 years or not for any definite term

Rupees 500

Same duty as a conveyance (No. 21 or 22, as the case may be) on ten percentage of the value of the property subject to a minimum of Rupees 500.

Same duty as a conveyance (No. 21 or 22, as the case may be) on twenty percentage of the value of the property subject to a minimum of Rupees 1000.

Same duty as a conveyance (No. 21 or 22, as the case may be) on thirty five percentage of the value of property subject to a minimum of Rupees 2000,

Same duty as a conveyance (No. 21 or 22, as the case maybe) on sixty percentage of the value of the property

Same duty as a conveyance (No. 21 or 22, as the case may be) on ninety per-centage of the value of the property.

       34.        

Letter of allotment of shares in any company or proposed company or in respect of any loan to be raised by any company or proposed company:

One Rupee

       35.        

Letter of licence, that is to say, any agreement between a debtor and his creditors that the latter shall for a specified term suspend their claims and allow the debtor to carry on business at his own discretion:

Sixty rupees

 35.A.

Licence to let-

including any agreement to let or sublet for rent or fee

The same duty as a lease (No. 33).

 35.B.

Limited Liability Partnership,-

A)     Agreement relating to constitution of Limited Liability Partnership, or conversion of firm or private company or unlisted public limited company into Limited Liability Partnership,-

(a)    where the capital does not exceed rupees ten lakh

(b)    where the capital exceeds rupees ten lakh

B)    Agreement relating to reconstruction or amalgamation of Limited Liability Partnership

C)    Agreement relating to winding up or dissolution of Limited Liability Partnership,-

(a)   where on a dissolution of the partnership any immovable property is taken as his share by a partner other than a partner who brought in that property as his share of contribution in the limited liability partnership;

(b)    in any other case

Rupees one thousand

Rupees one thousand plus rupees five hundred for every rupees five lakh or part thereof, exceeding rupees ten lakh capital amount, subject to a maxi-mum of rupees ten lakh

4 per cent on the consider-ation or fair value of the immovable property of the transferor limited liability partnership, located within the State of Kerala. whichever is higher.

5 per cent on the fair value of property subject to a minimum of rupees 200.

Rupees five hundred

       36.        

Memorandum of association of a company-

a)      if accompanied by articles of association under the Companies Act, 1956 (Central Act 1 of 1956):

b)      if not so accompanied:

One thousand rupees

The same duty as Articles of Association (No. 10) according to the authorised capital of the company.

36.A

Memorandum of association and rules and regulations of a charitable society under the Travancore-Cochin Literary, Scientific and Charitable Societies Registration Act, 1955 (Act XII of 1955) or under the Societies Registration Act, 1860 (Central Act 21 of 1860)

Five hundred rupees

       37.        

Mortgage deed, not being an agreement relating to deposit of title deeds, pawn or pledge (No.6), Bottomry Bond (No.14), mortgage of a crop (No.38). Respondentia Bond (No. 49) or Security Bond (No.50)

(a)   when possession of the property or any part of property comprised in such deed is given by the mortgagor or agreed to be given [and not being a mortgage specified in clause (d)]:

(b)    when possession is not given or agreed to be given as aforesaid [and not being a mortgage specified in clause (d)]:

(c)   when a collateral or auxiliary or additional or substituted security, or by way of further assurance for the above mentioned purpose where the principal or primary security is duly stamped, for every sum secured not exceeding Rs.1000:

and for every Rs. 1000 or part thereof secured in excess of Rs. 1000:

(d) When executed in favour of commercial banks for securing loans

The same duty as a the conveyance (No. 21 or 22, as the case may be) for a consideration equal to the amount secured by such deed.

The same duty as a Bottomry Bond (No. 14) for the amount secured by such deed.

Five rupees.

Five rupees.

0.5 per cent for the amount secured subject to a maximum of rupees 20,000.

       38.        

Mortgage of a crop, including any instruments evidencing an agreement to secure the repayment of a loan made upon any mortgage of a crop whether the crop is or is not in existence at the time of the mortgage-

(a)   when the loan is repayable not more than 3 months from the date of the instrument-

for every sum secured not exceeding Rs.200: Fifty paise.

for every Rs.200 or part thereof secured in excess of Rs.200:

(b)   when the loan is repayable more than 3 months but not more than 18 months from the date of the instrument-

for every sum secured not exceeding Rs.100:

for every Rs.100 or part thereof secured in excess of Rs.100:

Fifty paise

Fifty paise

Seventy-five paise.

Seventy-five paise.

       39.        

Notarial Act, that is to say, any instrument, endorsement, note, attestation certificate, or entry not being a protest (No. 45) made or signed by a notary public in the execution of the duties of his office or by any other person lawfully acting as a Notary Public:

One hundred rupees.

       40.        

Note or memorandum, electronically or otherwise, sent by a broker or agent to his principal, intimating the purchase or sale on account of such principal,-

(a)    if relating to sale or purchase of Government securities:

(b)    if relating to purchase or sale of goods or stock or securities, other than those falling under item (a) above,-

                              i.     in case of delivery

                            ii.     in case of non-delivery

(c)   if relating to futures and options trading

(d) if relating to forward contracts commodities traded

Fifty rupees for every rupees one crore or part thereof of the value of security subject to a maximum of Rupees five hundred.

One rupee for every 10,000 rupees or part thereof ³[x x x x].

One rupee for every 50,000 rupees or part thereof ³[x x x x].

One rupee for every 50,000 rupees or part thereof ³[x x x x].

One rupee for every 1,00,000 rupees or part thereof ³[x x x x].

       41.        

Note of protest by the Master of a ship

Five rupees

       42.        

Partition-Instrument of (as defined by Section 2(k)

(a)   Where the partition is among all or any of the members of the family and legal heirs of the deceased family member, if any

(b)    in any other case

Fifteen rupees for every rupees 10,000 or part thereof of the fair value of the separated share or shares of land and the value of other properties in such separated share or shares set forth in the instrument or of the value of all the properties of the separated share or shares as set forth in the instrument, whichever is higher, subject to a minimum of rupees 1000.

Six rupees for every rupees 100 or part thereof of the amount of the value or fair value of the separated share or shares of the property, whichever is higher.

       43.        

Partnership-

(a)    Instrument of partnership deed:

(b)    Instrument of Reconstitution of Partnership that is to say, where on reconstitution of the partnership any immovable property is taken as his share by a partner other than a partner who brought in that property as his share of contribution in partnership

(c)   Dissolution of partnership deed, where on a dissolution of the partnership any immovable property is taken as his share by a partner other than a partner who brought in that property as his share of contribution in the partnership

(d)   in any other case

Five thousand rupees

Eight percent on the fair value of the property subject to a minimum of rupees One thousand

Eight percent on the fair value of the property subject to a minimum of rupees One thousand

One thousand rupees

       44.        

Power of attorney [as defined by Section 2(p), not being a proxy]-

a)      when executed for the sole purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents:

b)      when authorising one person or more to act in [One hundred rupees] a single transaction other than the case mentioned in Clause (a):

(c)   when authorising not more than 5 persons to act jointly and severally in more than one transaction or generally:

(d)   when authorising more than 5 but not more than 10 persons to act jointly and severally in more than one transaction or generally:

(e)   when given for consideration and authorising the attorney to sell any immovable property:

(f)    When authorising a person other than his father, mother, wife, husband, son, daughter, brother or sister to sell immovable property or giving authority or power to a promoter or a developer, by whatsoever name called, to make constructions or develop, sell or transfer (in any manner whatsoever) any immovable property situated in Kerala.

(g)   when giving authority or power to a promoter or a developer, by whatsoever name called, to make construction on or development of, (in any manner whatsoever) any immovable property situated in Kerala and not being a power of attorney authorising sale or transfer of immovable property in any manner

(h)    in any other case:

Fifty rupees

One hundred rupees

Six hundred rupees

One thousand rupees

he same duty as a conve yance (No. 21 or 22 as the case may be) for the fair value of the land or for the amount of the consideration, whichever is higher.

The same duty as a conve-yance (No. 21 or 22, as the case maybe) for the fair value of land or for the amount of the consideration whichever is higher or the estimated cost as certified by a Chartered Engineer of proposed construction or development of such property as the case may be

The same duty as a conve-yance (No. 21 or 22, as the case may be) for the fair value of the land or for the amount of the consideration, whichever is higher, subject to a maximum of rupees one lakh.

Six hundred rupees.

       45.        

Protest of bill or note, that is to say, any declaration in writing made by a notary public or other person lawfully acting as such, attesting the dishonour of a bill of exchange or promissory note:

Five rupees.

       46.        

Protest by the Master of a ship, that is to say, any declaration of particulars of her voyage drawn up by him with a view to the adjustment of losses or the calculation of averages and every declaration in writing made by him against the charterers or the consignees for not loading or unloading the ship, when such declaration is attested or certified by a notary public or other person lawfully acting as such:

Five rupees.

       47.        

Reconveyance of mortgaged property-

(a)   if the consideration for which the property was mortgaged does not exceed Rs.1,000:

(b)   in any other case:

The same duty as a conveyance (No. 21 or 22, as the case may be) for the amount of such consideration as set forth in the reconveyance.

[Two hundred rupees) in the case of immovable prope rties situated in the areas referred to in Article 22 and [One hundred and fifty rupees] in the case of immovable properties situated in other areas.

       48.        

Release that is to say, any instrument (not being such a release as is provided by Section 24), whereby a person renounces a claim upon another person or against any specified property,-

(a)    When such release operates in favour of any of the members of the family and/or legal heirs of the deceased family member

(b)    Release deeds executed by commercial banks in respect of agriculture loans, educational loans and other loans.

(c) in any other case

Two rupees for every rupees 1000 or part thereof of the amount of the fair value of land and the values of other properties or claims of which the right is relinquished in proportion to the right relinquished or value of all the properties or claims of which right is relinquished in proportion to the right relinquished or consideration for the release, whichever is higher, subject to a minimum of rupees 1000.

0.1 per cent of the amount set forth in the instrument subject to a maximum of Rupees One thousand       

The same duty as a conv-eyance (No. 21 or 22 as the case may be) for such amount or value of the property or claim or fair value of the land and the values of other properties of which the right is relinquished in proportion to the right relinquished or consideration for the release, whichever is higher

       49.        

Respondentia Bond, that is to say, any instrument securing a loan on the cargo laden or to be laden on board a ship and making repayment contingent on the arrival of the cargo at the port of destination:

Five rupees for every Rs.100 or part thereof of the amount of the loan secured

       50.        

Security bond or mortgage deed, executed by way of

security for the due execution of an office or to account for money or other property received by virtue thereof or executed by a surety to secure the due performance of a contract-

(a)    when the amount secured does not exceed Rs.1,000:

(b)   in any other case

Five rupees for every Rs.100 or part thereof of the amount secured.

Five hundred rupees.

       51.        

51. [Settlement-

A.     instrument of (including a deed of dower),

(a)    Where the settlement is in favour of any of the members of family and/or legal heirs of the deceased family member

(b)    in any other case

Two rupees for every rupees 1000 or part thereof of the fair value of the land and the value of other properties set forth in the instrument oг the value of all properties set forth in such instrument, whichever is higher, subject to a minimum of rupees 1000.

The same duty as Bottomry Bond (No. 14) for a sum equal to the amount or value of the property settled as set forth in such instrument or fair value of land and value of other properties, whichever is higher

       52.        

Share warrants to bearer issued under the Companies

Act, 1956 (Central Act 1 of 1956):

Ten rupees for every Rs.100 or part thereof of the nominal amount of the share specified in the warrant

       53.        

Shipping order for or relating to the conveyance of goods on board of any vessel:

One rupee

       54.        

Surrender of lease-

(a)    when lease is surrendered before the expiry of lease period

(b)   in any other case

One thousand rupees

Five hundred rupees

       55.        

Transfer (whether with or without consideration)-

(a)    of debentures, being marketable securities, whether the debenture is liable, to duty or not:

(b)    of debenture stocks:

c)       of any interest secured by a bond, mortgage deed or policy of insurance-

(i)      if the duty on such bond, mortgage deed or policy does not exceed [fifty rupees]

(ii)  in any other case:

(d)   of any property under the Administrators General Act, 1963 (Central Act 45 of 1963), Section 22:

(e)   of any trust property without consideration from one trustee to another trustee or from a trustee to a beneficiary:

Fifty paise for every one

hundred rupees or part

thereof of the face

amount of the debenture.

One rupee for every one hundred rupees or part thereof of the face amount of the debenture stock.

The duty with which such bond, mortgage deed or policy of insurance is chargeable.

Fifty rupees

Forty rupees

Fifty rupees or such smaller amount as may be charged under clauses (a) to (c) of this article.

       56.        

Transfer of lease by way of assignment and not by way of under lease:

The same duty as a conveyance (No. 21 or 22, as the case may be) for a consideration equal to the amount of the consideration for the transfer.

       57.        

Trust-

A)    Declaration of of or concerning any property when made by any writing not being a Will:

B)    Revocation of of or concerning any property when made by any instrument other than a Will:

The same duty as a con-veyance (No. 21 or 22, as the case may be).

The same duty as a con-veyance (No. 21 or 22, as the case may be).

       58.        

Warrant for goods, that is to say, any instrument evidencing the title of any person therein named or his assigns or the holder thereof to the property in any goods lying in or upon any dock, warehouse or wharf, such instrument being signed or certified by or on behalf of the person in whose custody such goods may be:

One rupee fifty paise.