Saturday 18 April 2015

The stamp act 1899



The stamp act 1899                                                                                                Hafiz M.Azeem
Stamp act;
For legalizing the document of the people. It is applicable where one conveys his right to other, e.g., partnership deed, sale deed, gift deed etc.
Meaning;
For legalizing the document for which amount is paid.
Nature;
(i)     Substantive
(ii)   Objective
Objective;
Aims and objectives of Stamp Act can be described as under:
1.            To increase government income
2.            Regularization of document
3.            Elimination of dought
4.            Collection of revenue
5.            Evidentiary value of document
6.            Creation of rights
7.            Registration on duty payment
8.            Penalization on unpaid duty
9.            Prevention of fraud and loss to government
10.        Consolidation the law relating to stamps
How to achieve these objectives;
1.            Registering the documents
2.            Public officers should not accept un-stamped documents
3.            Making the offences
Which instruments are chargeable under stamp act and which are exempted?
Relevant law:
Section 3, schedule 1
3.         Instruments chargeable with duty.– Subject to the provisions of this Act and the exemptions contained in Schedule I, the following instruments shall be chargeable with duty of the amount indicated in that schedule as the proper duty therefor respectively, that is to say–
      (a)  every instrument mentioned in that Schedule which, not having been previously executed by any person, is executed in [1][20][Pakistan] on or after the first day of July, 1899;
      (b)  every bill of exchange [2][21][payable otherwise than on demand] [3][22][* * *] or promissory note drawn or made out of [4][23][Pakistan] on or after that day and accepted or paid, or presented for acceptance or payment, or endorsed, transferred or otherwise negotiated, in [5][24][Pakistan]; and
      (c)  every instrument (other than a bill of exchange [6][25][* * *] or promissory note) mentioned in that Schedule, which, not having been previously executed by any person, is executed out of [7][26][Pakistan] on or after that day, relates to any property situate, or to any matter or thing done or to be done, in [8][27][Pakistan] and is received in [9][28][Pakistan]:
            Provided that no duty shall be chargeable in respect of–
      (1)  any instrument executed by, or on behalf of, or in favour of, the [10][29][Government] in cases where, but for this exemption, the [11][30][Government] would be liable to pay the duty chargeable in respect of such instrument;
      (2)  any instrument for the 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 registered under the Merchant Shipping Act, 1894 or under Act XIX of 1838[12][31], or the Registration of Ships Act, 1841[13][32], as amended by subsequent Acts.
Object:
Collection of revenue
Instruments chargeable with duty u/s 3:
Following documents are liable to pay stamp duty:
1)      Instruments which are listed in schedule 1.
Essential conditions,
·         Not exempted in schedule 1
·         Not exempted in any other act after 1st July 1899

2)      Foreign instruments which are negotiated in Pakistan.

·         Bill of Exchange and
·         Promissory Note,
     Which are drawn out of Pakistan but negotiated in Pakistan require stamp duty.
     Essential conditions,
·         Acted upon Pakistan and execution in foreign
·         1st july 1899
·         Not to be payable on demand

3)      Foreign instruments relating to property existing in Pakistan.
Essential conditions,
·         Must executed in Pakistan
·         Not to be executed before someone else
·         1st July
Nature of stamp act in respect of execution:
·         Legality of the act to enforce all the instruments which stamp duty
·         True intention
·         Execution must be on instrument not on transaction  
Those instruments which are exempted are as under:
1.      Instruments which are made by government.
2.      Instruments which are exempted in stamp act or under any special law.
i.e.
·         Mercantile act 1894.
·         Registration of ship act 1842.
3.      Instruments which are exempted by local authorities.
4.      Instruments which are exempted by special order passed by the provincial government or remitted by the government.
These are primarily, and such other examples are
1.      Instrument executed by government.
2.      Instrument executed on the behalf of government.
3.      Instrument executed in favour of government.
4.      Instrument of sale of ship.
5.      Instrument of transfer of ship.
6.      Instrument relating to ship.
7.      Instrument of the mortgage of ship.
8.      Where local government exempts.
What is a receipt and what is the penalty on refusal to give receipt?
Introduction:
Under the stamp act, a person who receives money more than 20 rupees is liable to give receipt upon it.
Relevant law:
Section 30, and if he refuses to give receipt then section 62, 65 are applicable.
30.    Obligation to give receipt in certain cases.– Any person receiving any money exceeding twenty rupees in amount, or any bill of exchange, cheque or promissory note for an amount exceeding twenty rupees, or receiving in satisfaction or part satisfaction of a debt any movable property exceeding twenty rupees in value, shall, on demand by the person paying or delivering such money, bill, cheque, note or property, give a duly stamped receipt for the same.
            [14][81][Any person receiving or taking credit for any premium or consideration for any renewal of any contract of fire-insurance, shall, within one month after receiving or taking credit for such premium or consideration, give a duly stamped receipt for the same].
[15][144]62.            Penalty for executing, etc., instrument not duly stamped.– (1) Any person–
         (a)  drawing, making, issuing, endorsing or transferring, or signing otherwise than as a witness, or presenting for acceptance or payment, or accepting, paying or receiving payment of, or in any manner negotiating, any bill of exchange [16][145][payable otherwise than on demand] [17][146][* * *] or promissory note without the same being duly stamped; or
         (b)  executing or signing otherwise than as a witness any other instrument chargeable with duty without the same being duly stamped; or
         (c)  voting or attempting to vote under any proxy not duly stamped;
shall for every such offence be punishable with fine which may extend to [18][147][one thousand] rupees:
            Provided that, when any penalty has been paid in respect of any instrument under section 35, section 40 or section 61, the amount of such penalty shall be allowed in reduction of the fine (if any) subsequently imposed under this section in respect of the same instrument upon the person who paid such penalty.
            (2)        If a share-warrant is issued without being duly stamped, the company issuing the same, and also every person who, at the time when it is issued, is the managing director or secretary or other principal officer of the company, shall be punishable with fine which may extend to [19][148][one thousand] rupees.
65.    Penalty for refusal to give receipt, and for devices to evade duty on receipts.– Any person who–
         (a)  being required under section 30 to give a receipt, refuses or neglects to give the same; or,
         (b)  with intent to defraud the Government of any duty, upon a payment of money or delivery of property exceeding twenty rupees in amount or value, gives a receipt for an amount or value not exceeding twenty rupees, or separates or divides the money or property paid or delivered;
Shall be punishable with fine which may extend to [20][151][two hundred] rupees.
Definition:
Section 2(23)
2(23) “receipt” includes any note, memorandum or writing;
               (a)  Whereby any money, or any bill of exchange, cheque or promissory note is acknowledged to have been received, or
               (b)  Whereby any other movable property is acknowledged to have been received in satisfaction of a debt, or
               (c)  Whereby any debt or demand, or any part of a debt or demand, is acknowledged to have been satisfied or discharged, or
             (d) Which signifies or imports any such acknowledgment, and whether the same is or is        not signed with the name of any person;
Types:
·         To give on demand
·         Compulsory

To give on demand:
According to section 30;
a)      Principles regarding section 30

Ø  No specific form
Ø  Mere signatures are enough
Ø  Acknowledgement is essential

b)      Essentials;

Ø  Prove of demand
Ø  Stipulation of purpose

c)      Liable to give receipt, and if refuses, what are the punishments;

Ø  Liable under section 65, fine upto 200 rupees.
Ø  If he issues an un-stamped receipt, then liable under section 62, and will be held in criminal prosecution, and fine can be imposed upto 1000 rupees.


And for criminal prosecution, necessary conditions are;
·         Prove of demand
·         His refusal
·         Collection sanction
Compulsory receipt: (section 30)
a)      Essential in renewal of any agreement relating to movable property, bill of exchange, promissory note.

And if he refuses to give receipt, then section 62 and 65 applicable.

b)      Time limitation, he is liable to give receipt in 3 months.
Examination and impounding of instruments and inadmissibility
Examination and impounding of instrument u/s 33:
The Civil Judge had the authority to impound (confine, confiscate) the document if he is of opinion that document is not sufficiently stamped. He could admit the document in evidence if eleven times the stamp duty was paid. If the document was not admitted in evidence then S. 38 (2) was applicable and the document was to be sent to the Collector. U/s 38 (2) he could only send to the Collector, he had no power to impose penalty.
Who examines:
1)      Public officers,
a)      Judge
b)      Registrar
2)      Commissioner.
3)      Any person authorized by law.
4)      Any person appointed with the consent of parties.
What is impounding:
It means (confine, confiscate) after examination to take in possession of any suspected instrument.
Relevant law:
Section 33, and section 35
33.   Examination and impounding of instruments.– (1) Every person having by law or consent of parties authority to receive evidence, and every person in charge of a public office, except an officer of police, before whom any instrument, chargeable in his opinion, with duty, is produced or comes in the performance of his functions, shall, if it appears to him that such instrument is not duly stamped, impound the same.
                (2)           For that purpose every such person shall examine every instrument so chargeable and so produced or coming before him, in order to ascertain whether it is stamped with a stamp of the value and description required by the law in force in [21][88][Pakistan] when such instrument was executed or first executed:
            Provided that–
      (a)  nothing herein contained shall be deemed to require any Magistrate or Judge of a Criminal Court to examine or impound, if he does not think fit so to do, any instrument coming before him in the course of any proceeding other than a proceeding under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898[22][89];
            (b)        in the case of a Judge of a High Court, the duty of examining and impounding any instrument under this section may be delegated to such officer as the Court appoints in this behalf.
            (3)        For the purposes of this section, in cases of doubt,–
            (a)  [23][90][the Provincial Government] may determine[24][91] what offices shall be deemed to be public offices; and
            (b)  [25][92][the Provincial Government] may determine who shall be deemed to be persons in charge of public offices.
35.    Instruments not duly stamped inadmissible in evidence, etc.– No instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authority to receive evidence, or shall be acted upon, registered or authenticated by any such person or by any public officer, unless such instrument is duly stamped.
            Provided that–
      [26][94](a)        any such instrument not being an instrument chargeable with a duty [27][95][not exceeding twenty-five paisa] only, or a bill of exchange or promissory note, shall, subject to all just exceptions, be admitted in evidence on payment of the duty with which the same is chargeable, or, in the case of an instrument insufficiently stamped, of the amount required to make up such duty, together with a penalty of five-rupees, or, when ten times the amount of the proper duty or deficient portion thereof exceeds five rupees, of a sum equal to ten times such duty or portion;
      (b)   where any person from whom a stamped receipt could have been demanded, has given an unstamped receipt and such receipt, if stamped, would be admissible in evidence against him, then such receipt shall be admitted in evidence against him on payment of a penalty of one rupee by the person tendering it;
      (c)   where a contract or agreement of any kind is effected by correspondence consisting of two or more letters, and any one of the letters bears the proper stamp, the contract or agreement shall be deemed to be duly stamped;
      (d)   nothing herein contained shall prevent the admission of any instrument in evidence in any proceeding in a Criminal Court, other than a proceeding under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898[28][96];
      (e)   nothing herein contained shall prevent the admission of any instrument in any Court when such instrument has been executed by or on behalf of [29][97][the Government], or where it bears the certificate of the Collector as provided by section 32 or any other provision of this Act.
Main object:
It is defined in section 3.
That is the instrument chargeable.
Object of examination and impounding:
1)      Proper scrutinizing for the Stamp Act.
2)      To help the criminal provisions relating to the Stamp Act.
Conditions for examination and impounding:
1)      No or unstamped/false stamped
2)      Present before competent authority
3)      Before time of accepted evidence
Procedure:
1)      All competent authorities
2)      Examine the instrument
3)      Satisfaction
4)      Endorsement of presiding officer
Admissible or not:
Section 35 deals with it.
·         If admissible then can be presented as an evidence in court of law.
·         And if not admissible then it can’t be presented as an evidence in court of law.

Penalty:
In case of not admissibility, fine upto rupees 5.
Exceptions:
1)      After payment of penalty, it becomes admissible. Agreement u/s 35A.
2)      Criminal procedure code is not applicable.
3)      Instrument relating to government.
Particular offences in Stamp Act 1899
Offences under Stamp Act u/s 62 to 69: Following are the offences under Stamp Act:
a.       Drawing Bill of Exchange or Promissory Note without stamps other as witness
b.      Making Bill of Exchange or Promissory Note without stamps other as witness
c.       Issuance Bill of Exchange or Promissory Note without stamps other as witness
d.      Transferring Bill of Exchange or Promissory Note without stamps other as witness
e.       Signing Bill of Exchange or Promissory Note without stamps other as witness
f.       Execution Bill of Exchange or Promissory Note without stamps other as witness
g.      Voting as proxy without affixing stamps
h.      Attempting to vote as proxy without affixing stamps
i.        Failure to cancel stamps: Penalty is Rs. 200/-/ as fine.
j.        Defraud to government
k.      Refuses to give receipt
l.        Separate receipts to defeat stamps
m.    Postdating Bill of Exchange to defraud government
n.      Disobey rules in selling stamps
o.      Selling stamps without appointment
Relevant law:
Section 62 to 72
[30][144]62.            Penalty for executing, etc., instrument not duly stamped.– (1) Any person–
         (a)  drawing, making, issuing, endorsing or transferring, or signing otherwise than as a witness, or presenting for acceptance or payment, or accepting, paying or receiving payment of, or in any manner negotiating, any bill of exchange [31][145][payable otherwise than on demand] [32][146][* * *] or promissory note without the same being duly stamped; or
         (b)  executing or signing otherwise than as a witness any other instrument chargeable with duty without the same being duly stamped; or
         (c)  voting or attempting to vote under any proxy not duly stamped;
shall for every such offence be punishable with fine which may extend to [33][147][one thousand] rupees:
            Provided that, when any penalty has been paid in respect of any instrument under section 35, section 40 or section 61, the amount of such penalty shall be allowed in reduction of the fine (if any) subsequently imposed under this section in respect of the same instrument upon the person who paid such penalty.
            (2)        If a share-warrant is issued without being duly stamped, the company issuing the same, and also every person who, at the time when it is issued, is the managing director or secretary or other principal officer of the company, shall be punishable with fine which may extend to [34][148][one thousand] rupees.

63.    Penalty for failure to cancel adhesive stamp.– Any person required by section 12 to cancel an adhesive stamp, and failing to cancel such stamp in manner prescribed by that section, shall be punishable with fine which may extend to [35][149][two hundred] rupees.

64.    Penalty for omission to comply with provisions of section 27.– Any person who, with intent to defraud the Government,–
         (a)  executes any instrument in which all the facts and circumstances required by section 27 to be set forth in such instrument are not fully and truly set forth; or,
         (b)  being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all such facts and circumstances; or
         (c)  does any other act calculated to deprive the Government of any duty or penalty under this Act;
shall be punishable with fine which may extend to [36][150][ten thousand] rupees.

65.    Penalty for refusal to give receipt, and for devices to evade duty on receipts.– Any person who–
         (a)  being required under section 30 to give a receipt, refuses or neglects to give the same; or,
         (b)  with intent to defraud the Government of any duty, upon a payment of money or delivery of property exceeding twenty rupees in amount or value, gives a receipt for an amount or value not exceeding twenty rupees, or separates or divides the money or property paid or delivered;
shall be punishable with fine which may extend to [37][151][two hundred] rupees.
66.    Penalty for not making out policy, or making one not duly stamped.– Any person who–
         (a)  receives, or takes credit for, any premium or consideration for any contract of insurance and does not, within one month after receiving, or taking credit for, such premium or consideration, make out and execute a duly stamped policy of such insurance; or
         (b)  makes, executes or delivers out any policy which is not duly stamped, or pays or allows in account, or agrees to pay or allow in account, any money upon, or in respect of, any such policy;
shall be punishable with fine which may extend to [38][152][four hundred] rupees.

67.    Penalty for not drawing full number of bills or marine policies purporting to be in sets.– Any person drawing or executing a bill of exchange [39][153][payable otherwise than on demand] or a policy of marine insurance purporting to be drawn or executed in a set of two or more, and not at the same time drawing or executing on paper duly stamped the whole number of bills or policies of which such bill or policy purports the set to consist, shall be punishable with fine which may extend to [40][154][two thousand] rupees.

68.    Penalty for post-dating bills, and for other devices to defraud the revenue.– Any person who–
            (a)   with intent to defraud the Government of duty, draws, makes or issues any bill of exchange or promissory note bearing a date subsequent to that on which such bill or note is actually drawn or made; or
         (b)  knowing that such bill or note has been so post-dated endorses, transfers, presents for acceptance or payment, or accepts, pays or receives payment of, such bill or note, or in any manner negotiates the same; or
         (c)  with the like intent, practices or is concerned in any act, contrivance or device not specially provided for by this Act or any other law for the time being in force;
shall be punishable with fine which may extend to [41][155][two thousand] rupees.

69.   Penalty for breach of rule relating to sale of stamps and for unauthorised sale.– (a) Any person appointed to sell stamps who disobeys any rule made under section 74; and
            (b)        any person not so appointed who sells or offers for sale any stamp other than [42][156][five paisa, fifteen paisa, or twenty-five paisa revenue] adhesive stamp;
shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to [43][157][one thousand] rupees, or with both.

70.    Institution and conduct of prosecutions.– (1) No prosecution in respect of any offence punishable under this Act or any Act hereby repealed shall be instituted without the sanction of the Collector or such other officer as [44][158][the [45][159][Provincial Government]] generally, or the Collector specially, authorises in that behalf.

            (2)        The [46][160][Chief Revenue Authority], or any officer generally or specially authorized by it in this behalf, may stay any such prosecution or compound any such offence.
            (3)        The amount of any such composition shall be recoverable in the manner provided by section 48.

71.    Jurisdiction of Magistrates.– No Magistrate other than [47][161][* * *] a Magistrate whose powers are not less than those of a Magistrate of the second class, shall try any offence under this Act.
72.    Place of trial.– Every such offence committed in respect of any instrument may be tried in any district [48][162][* * *] in which such instrument is found as well as in any district [49][163][* * *] in which such offence might be tried under the Code of Criminal Procedure for the time being in force.



[1][20]Substituted by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960), section 3 and 2nd schedule (with effect from the 14th October, 1955), for “the Provinces and the Capital of the Federation”, which had been substituted by the Adaptation of Central Acts and Ordinances Order, 1949 (G.G.O. 4 of 1949), Articles 3(2) and 4, for “British India”.
[2][21]Inserted by the Indian Finance Act, 1927 (V of 1927), section 5.
[3][22]The word “cheque” repealed, ibid.
[4][23]Substituted by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960), section 3 and 2nd schedule (with effect from the 14th October, 1955), for “the Provinces and the Capital of the Federation”, which had been substituted by the Adaptation of Central Acts and Ordinances Order, 1949 (G.G.O. 4 of 1949), Articles 3(2) and 4, for “British India”.
[5][24]Ibid.
[6][25]The word “cheque” repealed, by the Indian Finance Act, 1927 (V of 1927).
[7][26]Substituted by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960), section 3 and 2nd schedule (with effect from the 14th October, 1955), for “the Provinces and the Capital of the Federation”, which had been substituted by the Adaptation of Central Acts and Ordinances Order, 1949 (G.G.O. 4 of 1949), Articles 3(2) and 4, for “British India”.
[8][27]Ibid.
[9][28]Ibid.
[10][29]Substituted by the Stamp (West Pakistan Amendment) Ordinance, 1959 (XLVI of 1959), for “Crown”.
[11][30]Ibid.
[12][31]The Bombay Coasting Vessels Act, 1838.
[13][32]X of 1841.
[14][81]Inserted by the Indian Stamp (Amendment) Act, 1906 (V of 1906).
[15][144]For modification of provisions in respect of instruments to which the Stamp (Specified Instruments) Act, 1924 (XIII of 1924), applies, see section 3 of that Act.
[16][145]Inserted by the Indian Finance Act, 1927 (V of 1927), section 5.
[17][146]The word “cheque”, repealed by the Indian Finance Act, 1927 (V of 1927).
[18][147]Substituted by the Punjab Finance Act, 1996 (V of 1996).
[19][148]Substituted by the Punjab Finance Act, 1996 (V of 1996).
[20][151]Ibid.
[21][88]Substituted by the Central Laws (Statute Reform) Ordinance, 1960 (XXI of 1960), section 3 and 2nd schedule (with effect from the 14th October, 1955), for “the Provinces and the Capital of the Federation”, which had been substituted by the Adaptation of Central Acts and Ordinances Order, 1949 (G.G.O. 4 of 1949), Articles 3(2) and 4, for “British India”.
[22][89]V of 1898.
[23][90]The original words “the G.G. in C”. were first substituted by the Government of India (Adaptation of Indian Laws) Order, 1937 as amended by the Government of India (Adaptation of Indian Laws) Supplementary Order, 1937, and then amended by the Stamp (West Pakistan Amendment) Ordinance, 1959 (XLVI of 1959).
[24][91]For the purposes of this section the office of a returning officer appointed for the purposes of an election to a legislative body constituted under the Government of India Act is not a public officer, see Gazette of India, 1920 (Pt. I, p. 2136).
[25][92]The original words “the Local Government” were first substituted by the Government of India (Adaptation of Indian Laws) Order, 1937 as amended by the Government of India (Adaptation of Indian Laws) Supplementary Order, 1937 and then amended by the Stamp (West Pakistan Amendment) Ordinance, 1959 (XLVI of 1959).
[26][94]For modifications of this provision in respect of instruments to which the Stamps (Specified Instruments) Act, 1924 (XIII of 1924), applies see section 3 of that Act.
[27][95]Substituted by the Stamp (West Pakistan Amendment) Act, 1964 (II of 1964), for “one anna or half an anna”.
[28][96]V of 1898.
[29][97]The original words “the Govt.” were first substituted by the Government of India (Adaptation of Indian Laws) Order, 1937 as amended by the Government of India (Adaptation of Indian Laws) Supplementary Order, 1937 and then amended by the Stamp (West Pakistan Amendment) Ordinance, 1959 (XLVI of 1959).
[30][144]For modification of provisions in respect of instruments to which the Stamp (Specified Instruments) Act, 1924 (XIII of 1924), applies, see section 3 of that Act.
[31][145]Inserted by the Indian Finance Act, 1927 (V of 1927), section 5.
[32][146]The word “cheque”, repealed by the Indian Finance Act, 1927 (V of 1927).
[33][147]Substituted by the Punjab Finance Act, 1996 (V of 1996).
[34][148]Substituted by the Punjab Finance Act, 1996 (V of 1996).
[35][149]Ibid.
[36][150]Ibid.
[37][151]Ibid.
[38][152]Substituted by the Punjab Finance Act, 1996 (V of 1996).
[39][153]Inserted by the Indian Finance Act, 1927 (V of 1927), section 5.
[40][154]Substituted by the Punjab Finance Act, 1996 (V of 1996).
[41][155]Ibid.
[42][156]Substituted by the Stamp (West Pakistan Amendment) Act, 1964 (II of 1964), for “one anna or half an anna”.
[43][157]Substituted by the Punjab Finance Act, 1996 (V of 1996).
[44][158]Substituted by the Government of India (Adaptation of Indian Laws) Order, 1937 as amended by the Government of India (Adaptation of Indian Laws) Supplementary Order, 1937, for “the Local Government”.
[45][159]Substituted by the Stamp (West Pakistan Amendment) Ordinance, 1959 (XLVI of 1959), for “Collecting Government”.
[46][160]Substituted, by the Central Laws (Adaptation) Order, 1961 (A.O. 1 of 1961), Article 2 and schedule for “Chief Controlling Revenue Authority (with effect from the 23rd March, 1956).
[47][161]The words “Presidency Magistrate or”, omitted by the Adaptation of Central Acts and Ordinances Order, 1949 (G.G.O. 4 of 1949).
[48][162]The words “or Presidency Town”, repealed by the Federal Laws (Revision and Declaration) Act, 1951 (XXVI of 1951), section 3 and 2nd Schedule.
[49][163]Ibid.

3 comments:

  1. Thank you Azeem sahib for simplifying the stamp act for general public and law students !

    ReplyDelete
  2. Sir, whats its validity or expiration?

    ReplyDelete
  3. May you tell me that when rupees 10,20,40 and 100 stamp paper had been issued/used...

    ReplyDelete