Subject  to the provisions  of this Act  and the exemptions contained in Schedule, the following instruments shall be chargeable with duty of the amount indicated in that Schedule as the proper duty therefore, respectively, that is to say --

(a) every instrument mentioned in the Schedule which not having been previously executed by any person,  is executed in the territories  of the State of Kerala on or after commencement of this Act; and

(b) every instrument  mentioned in that  schedule  which,  not  having been previously executed by any person, is executed out  of the State of Kerala  on or after that day relates  to any property situate, or to any matter or thing done  or to be done,  in the territories of the State of Kerala and is received in the territories of the State of Kerala: 

Provided that no duty shall be chargeable in respect of ­ ­--

(1) any instrument,  executed by, or on behalf of,  or in favour of,  the Central Government of this or any other State Government in case  where, but  for this  exemption,  the Central Government or the State Government, would be liable to pay the duty chargeable in respect of such instrument; 

(2) any instrument for sale, transfer or other disposition either absolutely or by way of mortgage or otherwise of any ship or vessel or any part, interest, share or property of or in any ship or vessel.

3A [x x x]1

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Footnote :

1. Inserted by Act 6 of 1972, subsequently omitted by Act 7 of 1973. It ran as follows:­  “3A. Charging additional stamp duty of twenty paise for refugees relief”

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