5 % on the value of the improvements, in addition to the fees to be paid in accordance with points (a), (b) or (c) above. on the tax which should have been paid on such a lease if no transfer of a total amount was equal to stamp duty with effect from 24 April 1965. Subject to the tax on guarantees of compensation granted by guardians of dependent miners of deceased members of the Andhra Pradesh Coal Mines Provident Fund Scheme in the State for the purpose of reimbursing the contribution of the Coal Mines Provident Fund (Memo No. 1802-U/66-4, Rev., dt 8-11-1966, Gazette, dated 8.12.1966, Part I, p. 2796). It is the duty of every citizen to pay stamp duty when asked, and if you do not understand the mechanisms surrounding this revenue instrument, it is possible that the legal documents designed are dusty, or you simply fall into dispute. Not all lawyers will process your legal documents written through a labor of love, nor would they give you the right advice on where or from whom to buy stamp documents. That`s why LegalDesk.com`s here – we let you know where every penny of your hard-earned money will go, and we`re also working to bring stamp papers and legal instruments to your door. 2. A certified document proving an agreement to pledge movable property, where such a pledge has been made as security for the repayment of advances or loans to be received in the form of a mortgage under section 35(b) of Schedule 1-A to the Indian Stamp Act, 1899, shall be reduced to Rule 100/up to the amount of the loan in section 35, paragraph 30; 000/- and thereafter, a maximum tax of RS.1.00.000/-. . . .