Jammu and Kashmir National Defense Fund Donations of Immovable Property (Exemption from Stamp Duty and Registration) Act, 1963
(Act No. 5 of 1963)
[Dated 16th March, 1963]
An Act to provide for the exemption from stamp-duty and registrations of donations of immovable property made to the National Defense Fund.
Be it enacted by the Jammu and Kashmir State Legislature in the Fourteenth Year of the Republic of India as Follows :-
1. Short Title. - This Act may be called as the Jammu and Kashmir National Defense Fund Donations of Immovable Property (Exemption from Stamp Duty and Registration) Act, 1963.
2. Definition. - In this Act, the expression "National Defense Fund" shall mean the Fund established for or in connection with the Defense of India and recognized as such by the Government.
3. Exemption from Stamp duty and Registration. - All donations of immovable property the National Defense Fund shall be and shall be deemed always to have been exempted from payment of stamp duty and registration or attestation under the law relating to registration and execution of documents, any law to the contrary notwithstanding.
4. Power to issue instructions. - (1) The Government may, by order published in the Government Gazette, issue instructions prescribing the manner in which donations of immovable property to the National Defense Fund shall be made by the donors and received on behalf of the Government and for the execution of the documents relating there to.
(2) Not withstanding anything contained in any judgment , decree or order or any other law for the time being in force, any order or instruction as provided in sub-section (1) issued by the Government before the commencement of this Act, shall be deemed to have been issued in exercise of the powers conferred by or under this Act.