The Government of Himachal Pradesh on December 22, 2023, issued the Indian Stamp (Himachal Pradesh Second Amendment) Act, 2023 to further amend the Indian Stamp Act, 1899 in its application to the State of Himachal Pradesh.
The following has been amended namely: -
• Article 23(B) has been inserted namely: -
“Conveyance in the nature of amalgamation/ merger/demerger of Companies under section 232 and 234 of the Indian Companies Act, 2013 by the order of the tribunal/Court or under section 44A the Banking Regulation Act, 1949 or otherwise.”
• Clause (c) has been inserted in Article 35 which states: -
“Formula for calculating the stamp duty on mining lease deed”
[Bill No. 23 of 2023]
