STAMP ACT, 1899
(1) This Act may be called the Indian Stamp Act, 1899.
1[(2) It extends to the whole of India except the State of Jammu and Kashmir:
Provided that it shall not apply to 2[the territories which, immediately before the 1st November, 1956, were comprised in Part B States] (excluding the State of Jammu and Kashmir) except to the extent to which the provisions of this Act relate to rates of stamp-duty in respect of the documents specified in entry 91 of List I in the Seventh Schedule to the Constitution.]
(3) It shall come into force on the first day of July, 1899.
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1. Subs. by Act 43 of 1955, sec. 3, for sub-section (2) (w.e.
In this Act, unless there is something repugnant in the subject or context,—
(1) “Banker” includes a bank and any person acting as a banker;
(2) “Bill of exchange” means a bill of exchange as defined by the Negotiable Instruments Act, 1881 (26 of 1881), and includes also a hundi, and any other document entitling or purporting to entitle any person, whether named therein or not, to payment by any other person of, or to draw upon any other person for, any sum of money;
(3) “Bill of exchange payable on demand” includes—
(a) an order for the payment of any sum of money by a bill of exchange or promissory note, or for the delivery of any bill of exchange or promissory note in satisfaction of any sum of money, or for the payment of any sum of
[Rep. by the Refugee Relief Taxes (Abolition) Act, 1973 (13 of 1973), sec. 2 (w.e.f. 1-4-1973).]]
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1. Ins. by Act 44 of 1971, sec. 2 (w.r.e.f. 15-11-1971).
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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 therefore, 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[India] on or after the first day of July, 1899;
(b) every bill of exchange 2[payable otherwise than on demand] 3[***] or promissory note drawn or made out of 1[India] on or after that day and accepted or paid, or presented for acceptance or payment, or endorsed, transferred or otherwise negotiated, in 1[India]; and
(c) every instrument (other than a bill exchange 3[***] or promissory note) mentioned in that Schedule, which, not
(1) Where, in the case of any sale, mortgage or settlement, several instruments are employed for completing the transaction, the principal instrument only shall be chargeable with the duty prescribed in Schedule I, for the conveyance, mortgage or settlement, and each of the other instruments shall be chargeable with a duty of one rupee instead of the duty (if any) prescribed for it in that Schedule.
(2) The parties may determine for themselves which of the instrument so employed shall, for the purposes of sub-section (1), be deemed to be the principal instrument:
Provided that the duty chargeable on the instrument so determined shall be the highest duty which would be chargeable in respect of any of the said instruments employed.
Any instrument comprising or relating to several distinct matters shall be chargeable with the aggregate amount of the duties with which separate instruments, each comprising or relating to one of such matters, would be chargeable under this Act.
Subject to the provisions of the last preceding section, an instrument so framed as to come within two or more of the descriptions in Schedule I, shall, where the duties chargeable thereunder are different, be chargeable only with the highest of such duties:
Provided that nothing in this Act contained shall render chargeable with duty exceeding one rupee a counterpart or duplicate of any instrument chargeable with duty and in respect of which the proper duty has been paid.
1[***]
(4) Where any sea-insurance is made for or upon a voyage and also for time, or to extend to or cover any time beyond thirty days after the ship shall have arrived at her destination and been there moored at anchor, the policy shall be charged with duty as a policy for or upon a voyage, and also with duty as a policy for time.
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1. Sub-sections (1), (2) and (3) rep. by Act 11 of 1963, sec. 92 (w.e.f. 1-8-1963).
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(1) Notwithstanding anything contained in this Act, any local authority raising a loan under the provisions of the Local Authorities Loan Act, 1879, or of any other law for the time being in force, by the issue of bonds, debentures or other securities, shall, in respect of such loan, be chargeable with a duty of 1[one per centum] on the total amount of the bonds, debentures or other securities issued by it, and such bonds, debentures or other securities need not be stamped and shall not be chargeable with any further duty on renewal, consolidation, sub-division or otherwise.
(2) The provisions of sub-section (1) exempting certain bonds, debentures or other securities from being stamped and from being chargeable with certain further duty shall apply to the bonds, debentures or other securities of all outstanding loans of the kind mentioned therein, and all such bonds, debentures or
Notwithstanding anything contained in this Act or any other law for the time being in force,—
(a) a scheme for corporatisation or demutualisation, or both of a recognised stock exchange; or
(b) any instrument, including an instrument of, or relating to, transfer of any property, business, asset whether movable or immovable, contract, right, liability and obligation, for the purpose of, or in connection with, the corporatisation or demutualisation, or both of a recognised stock exchange pursuant to a scheme,
as approved by the Securities and Exchange Board of India under sub-section (2) of section 4B of the Securities Contracts (Regulation) Act, 1956, shall not be liable to duty under this Act or any other law for the time being in force.
Expla
Notwithstanding anything contained in this Act or any other law for the time being in force,—
(a) an issuer, by the issue of securities to one or more depositories shall, in respect of such issue, be chargeable with duty on the total amount of security issued by it and such securities need not be stamped;
(b) where an issuer issues certificate of security under sub-section (3) of section 14 of the Depositories Act, 1996 (22 of 1996), on such certificate duty shall be payable as is payable on the issue of duplicate certificate under this Act;
(c) the transfer of—
(i) registered ownership of securities from a person to a depository or from a depository to a beneficial owner;
(ii) beneficial own
1[(1)] 2[The 3[***] Government] may, by rule or order published in the Official Gazette,—
(a) reduce or remit*, whether prospectively or retrospectively, in the whole or any part of 4[the territories under its administration], the duties with which any instruments or any particular class of instruments, or any of the instruments belonging to such class, or any instruments when executed by or in favour of any particular class of persons or by or in favour of any members of such class, are chargeable, and
(b) provide for the composition or consolidation of duties 5[of policies of insurance and] in the case of issues by any incorporated company or other body corporate 6[or of transfers (where there is a single transferee, whether incorporated or not)] of debentures, bonds or other marketable securities.
The Stamp Act, 1899, is a significant piece of legislation in India that governs the imposition of stamp duty on various instruments. Section 9 of this Act provides the government with the authority to reduce, remit, or compound stamp duties under specific circumstances. This commentary focuses on the implications of Section 9, its essential ingredients, scope, and the associated legal consequences.
Section 9 of the Stamp Act, 1899, empowers the government to reduce or remit stamp duties on certain instruments. This provision allows for flexibility in the application of stamp duty, enabling the government to respond to specific needs or circumstances that may warrant a reduction or exemption.
The scope of Section 9 is broad, allowing the government to issue notifications that can exempt specific transactions from stamp duty. This includes transfers of property, loans, and other financial instruments, particularly in cases involving agricultural land or transactions with cooperative societies.
While Section 9 itself does not prescribe punishment, failure to comply with the provisions of the Stamp Act, including the payment of stamp duty where applicable, can lead to penalties as outlined in other sections of the Act.
This commentary highlights the importance of Section 9 of the Stamp Act, 1899, in facilitating transactions and providing exemptions under specific circumstances, while also emphasizing the need for clarity and compliance in its application.
(l) Except as otherwise expressly provided in this Act, all duties with which any instruments are chargeable shall be paid, and such payment shall be indicated on such instruments by means of stamps—
(a) according to the provisions herein contained; or
(b) when no such provision is applicable thereto, as the 1[State Government] may by rule direct.
(2) The rules made under sub-section (1) may, among other matters, regulate,—
(a) in the case of each kind of instrument — the description of stamps which may be used;
(b) in the case of instruments stamped with impressed stamps— the number of stamps which may be used;
(c) in the case of bills of exchan
The Indian Stamp Act, 1899, is a crucial piece of legislation that governs the payment of stamp duty on various instruments and documents in India. Section 10 specifically addresses the manner in which stamp duties are to be paid, ensuring compliance with the legal requirements for the execution of documents.
Section 10 of the Indian Stamp Act, 1899, outlines the procedures for the payment of stamp duties on instruments. It specifies that all duties with which any instruments are chargeable shall be paid, and such payment shall be indicated on the instruments by means of stamps.
The scope of Section 10 encompasses all instruments that are chargeable with stamp duty under the Act. This includes a wide range of documents, such as conveyances, agreements, leases, and other legal instruments.
While Section 10 itself does not prescribe specific penalties, failure to comply with the provisions of the Stamp Act, including Section 10, can lead to penalties under other sections of the Act, such as Section 40, which allows for penalties for non-payment or underpayment of stamp duty.
This commentary provides a comprehensive overview of Section 10 of the Indian Stamp Act, 1899, highlighting its significance in the legal framework governing stamp duties in India.
The following instruments may be stamped with adhesive stamps, namely:—
(a) instruments chargeable 1[with a duty not exceeding ten naye paise], except parts of bills of exchange payable otherwise than on demand and drawn in sets;
(b) bills of exchange 2[***] and promissory notes drawn or made out of 3[India];
(c) entry as an advocate, vakil or attorney on the roll of a High Court;
(d) notarial acts; and
(e) transfers by endorsement of shares in any incorporated company or other body corporate.
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1. Subs. by Act 19 of 195
(l) (a) Whoever affixes any adhesive stamp to any instrument chargeable with duty which has been executed by any person shall, when affixing such stamp, cancel the same so that it cannot be used again; and
(b) Whoever executes any instrument on any paper bearing an adhesive stamp shall, at the time of execution, unless such stamp has been already cancelled in manner aforesaid, cancel the same so that it cannot be used again.
(2) Any instrument bearing an adhesive stamp which has not been cancelled so that it cannot be used again, shall so far as such stamp is concerned, be deemed to be unstamped.
(3) The person required by sub-section (1) to cancel an adhesive stamp may cancel it by writing on or across the stamp his name or initials or the name or initials of his firm with the true date of hi
Every instrument written upon paper stamped with an impressed stamp shall be written in such manner that the stamp may appear on the face of the instrument and cannot be used for or applied to any other instrument.
No second instrument chargeable with duty shall be written upon a piece of stamped paper upon which an instrument chargeable with duty has already been written:
Provided that nothing in this section shall prevent any endorsement which is duly stamped or is not chargeable with duty being made upon any instrument for the purpose of transferring any right created or evidenced thereby, or of acknowledging the receipt of any money or goods the payment or delivery of which is secured thereby.
Every instrument written in contravention of section 13 or section 14 shall be deemed to be unstamped.
Where the duty with which an instrument is chargeable, or its exemption from duty, depends in any manner upon the duty actually paid in respect of both the instruments, be denoted upon such first mentioned instrument by application is made in writing to the Collector for that purpose, and on production of both the instruments, be denoted upon such first mentioned instrument by endorsement under the hand of the Collector or in such other manner (if any) as the 1[State Government] may by rule prescribe.
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1. Subs. by the A.O. 1950, for “collecting Government”.
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All instrument chargeable with duty and executed by any person in 1[India] shall be stamped before or at the time of execution.
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1. Subs. by Act 43 of 1955, sec. 2, for “the States” (w.e.f. 1-4-1956).
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(1) Every instrument chargeable with duty executed only out of 1[India] and not being a bill of exchange 2[***] or promissory note, may be stamped within three months after it has been first received in 1[India].
(2) Where any such instrument cannot, with reference to the description of stamp prescribed therefor, be duly stamped by a private person, it may be taken within the said period of three months to the Collector, who shall stamp the same, in such manner as the 3[State Government] may by rule prescribe, with a stamp of such value as the person so taking such instrument may require and pay for.
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1. Subs. by Act 43 of 1955, sec. 2, for “the States” (w.e.f. 1-4-1956).
2. The word “cheque” omitted by Act 5 o
The first holder in 1[India] of any bill of exchange 2[payable otherwise than on demand], 3[***] or promissory note drawn or made out of 1[India] shall, before he presents the same for acceptance or payment, or endorses, transfers or otherwise negotiates the same in 1[India], affix thereto the proper stamp and cancel the same:
Provided that,—
(a) if, at the time any such bill of exchange 3[***] or note comes into the hands of any holder thereof in 1[India], the proper adhesive stamp is affixed thereto and cancelled in manner prescribed by section 12 and such holder has no reason to believe that such stamp was affixed or cancelled otherwise than by the person and at the time required by this Act, such stamp shall, so far as relates to such holder, by deemed to have been duly affixed and cancelled;
(1) Where an instrument is chargeable with ad valorem duty in respect of any money expressed in any currency other than that of 1[India] such duty shall be calculated on the value of such money in the currency of 1[India] according to the current rate of exchange on the day of the date of the instrument.
(2) The 2[Central Government] may, from time to time, by notification in the Official Gazette, prescribe a rate of exchange for the conversion of British or any foreign currency into the currency of 1[India] for the purposes of calculating stamp-duty, and such rate shall be deemed to be the current rate for the purposes of sub-section (1).
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1. Subs. by Act 43 of 1955, sec. 2, for “the States” (w.e.f. 1-4-1956).
Where an instrument is chargeable with ad valorem duty in respect of any stock or of any marketable or other security, such duty shall be calculated on the value of such stock or security according to the average price or the value thereof on the day of the date of the instrument.
Where an instrument contains a statement of current rate of exchange, or average price, as the case may require, and is stamped in accordance with such statement, it shall, so far as regards they subject-matter of such statement, be presumed, until the contrary is proved, to be duly stamped.
(1) Where an instrument (not being a promissory note or bill of exchange)—
(a) is given upon the occasion of the deposit of any marketable security by way of security for money advanced or to be advanced by way of loan, or for an existing or future debt, or
(b) makes redeemable or qualifies a duly stamped transfer, intended as a security, of any marketable security,
it shall be chargeable with duty as if it were an agreement or memorandum of an agreement chargeable with duty under 2[Article No. 5(c)] of Schedule I.
(2) A release or discharge of any such instrument shall only be chargeable with the like duty.]
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Where interest is expressly made payable by the terms of an instrument, such instrument shall not be chargeable with duty higher than that with which it would have been chargeable had not mention of interest been made therein.
Where any property is transferred to any person in consideration, wholly or in part, of any debt due to him, or subject either certainly or contingently to the payment or transfer of any money or stock, whether being or constituting a charge or incumbrance upon the property or not, such debt, money or stock is to be deemed the whole or part, as the case may be, of the consideration in respect whereof the transfer is chargeable with ad valorem duty:
Provided that nothing in this section shall apply to any such certificate of sale as is mentioned in Article No. 18 of Schedule I.
Explanation.—In the case of a sale of property subject to a mortgage or other incumbrance, any unpaid mortgage money or money charged, together with the interest (if any) due on the same, small be deemed to be part of the consideration for the sale:
Where an instrument is executed to secure the payment of an annuity or other sum payable periodically, or where the consideration for a conveyance is an annuity or other sum payable periodically, the amount secured by such instrument or the consideration for such conveyance, as the case may be, shall, for the purposes of this Act be deemed to be—
(a) where the sum is payable for a definite period so that the total amount to be paid can be previously ascertained—such total amount;
(b) where the sum is payable in perpetuity or for an indefinite time not terminable with any life in being at the date of such instrument or conveyance—the total amount which, according to the terms of such instrument or conveyance, will or may be payable during the period to twenty years calculated from the date on which the first payment becomes due; and
Where the amount or value of the subject-matter of any instrument chargeable with ad valorem duty cannot be, or (in the case of an instrument executed before the commencement of this Act) could not have been, ascertained at the date of its execution or first execution, nothing shall be claimable under such instrument more than the highest amount of value for which if stated in an instrument of the same description, the stamp actually used would, at the date of such execution, have been sufficient:
1[Provided that, in the case of the lease of a mine in which royalty or a share of the produce is received as the rent or part of the rent, it shall be sufficient to have estimated such royalty or the value of such share, for the purpose of stamp-duty,—
(a) when the lease has been granted by or only behalf of 2[the Government], at such amoun
The consideration (if any) and all other facts and circumstances affecting the chargeability of any instrument with duty, or the amount of the duty with which it is chargeable, shall be fully and truly set forth therein.
(1) when any property has been contracted to be sold for one consideration for the whole, and is conveyed to the purchaser in separate parts by different instruments, the consideration shall be apportioned in such manner as the parties think fit, provided that a distinct consideration for each separate part is set forth in the conveyance relating thereto, and such conveyance shall be chargeable with ad valorem duty in respect of such distinct consideration.
(2) Where property contracted to be purchased for one consideration for the whole, by two or more persons jointly, or by any person for himself and others, or wholly for others, is conveyed in parts by separate instruments to the persons by or for whom the same was purchased, for distinct parts of the consideration, the conveyance of each separate part shall be chargeable with ad valorem duty in respect of the distinct part of t
In the absence of an agreement to the contrary, the expense of providing the proper stamp shall be borne—
(a) in the case of any instrument described in any of the following Articles of Schedule I, namely:—
No. 2. (Administration Bonds),
1[No. 6. (Agreement relating to deposit of Title deeds, Pawn or Pledge)],
No. 13. (Bill of Exchange),
No. 15. (Bonds),
No. 16. (Bottomry Bond),
No. 26. (Customs Bond),
No. 27. (Debenture),
No. 32. (Further Charge),
No. 34. (Indemnity-Bond),
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Section 29 of the Indian Stamp Act, 1899, delineates the liability for payment of stamp duty on various instruments, establishing who is responsible for bearing the cost in the absence of an explicit agreement to the contrary. It is a fundamental provision that ensures the proper collection of stamp duty, a tax on legal instruments, which is essential for the validity and admissibility of such documents in legal proceedings.
Section 29 states that, unless there is an agreement to the contrary, the expense of providing the proper stamp shall be borne by the person executing the instrument. It specifies different categories of instruments and the respective parties liable:- For conveyances (including reconveyances of mortgaged property), the grantee is liable.- For leases or agreements to lease, the lessee or intended lessee is liable.- For other instruments, the person making, drawing, or executing the instrument is liable.The section also empowers authorities to require payment of any deficit stamp duty along with penalties under Section 40.
Section 29 applies broadly to all instruments chargeable with stamp duty, including sale deeds, lease agreements, conveyances, and other legal documents. It clarifies the default liability, which can be modified by agreement. The section ensures that the correct party bears the stamp duty, maintaining the integrity of the fiscal system and the evidentiary value of documents.
While Section 29 itself does not prescribe punishment, other provisions of the Act, such as Section 61 and 63, impose penalties for executing instruments without proper stamp duty or for wilful neglect. Penalties may include fines, and in some cases, prosecution, especially if the instrument is used in evidence without proper stamping.
In summary, Section 29 establishes the default liability for stamp duty, emphasizing strict adherence to the law, with penalties and recovery mechanisms in place for violations. The courts uphold the principle that the instrument's date of execution and real nature determine duty, and any arbitrary or unjustified demand can be challenged under constitutional safeguards.
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.
1[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.]
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1. Added by Act 5 of 1906, sec. 5.
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(1) When any instrument, whether executed or not and whether previously stamped or not, is brought to the Collector, and the person bringing it applies to have the opinion of that officer as to the duty (if any) with which it is chargeable, and pays a fee of such amount (not exceeding five rupees and not less than 1[fifty naye paise]) as the Collector may in each case direct, the Collector shall determine the duty (if any) with which, in his judgment the instrument is chargeable.
(2) For this purpose the Collector may require to be furnished with an abstract of the instrument, and also with such affidavit or other evidence as he may deem necessary to prove that all the facts and circumstances affecting the chargeability of the instrument with duty, or the amount of the duty with which it is chargeable, are fully and truly set forth therein, and may refuse to proceed upon any such a
(1) When an instrument brought to the Collector under section 31 is, in his opinion, one of a description chargeable with duty, and—
(a) the Collector determines that it is already fully stamped, or
(b) the duty determined by the Collector under section 31, or such a sum as, with the duty already paid in respect of the instrument, is equal to the duty so determined, has been paid,
(2) When such instrument is, in his opinion, not chargeable with duty, the Collector shall certify in manner aforesaid that such instrument is not so chargeable.
(3) Any instrument upon which an endorsement has been made under this section, shall be deemed to be duly stamped or not chargeable with duty, as the case may be; and, if chargeable with duty, shall be recei
(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 1[India] 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
Where any receipt chargeable 1[with a duty not exceeding ten naye paise] is tendered to or produced before any officer unstamped in the course of the audit of any public account, such officer may in his discretion instead of impounding the instrument, require a duly stamped receipt to be substituted therefore.
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1. Subs. by Act 19 of 1958, sec. 5, for "with a duty of one anna" (w.e.f. 1-10-1958).
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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—
(a) any such instrument 1[shall], 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, ha
Legal Comments
"Scope" - Section 35 forbids admission of unstamped or inadequately stamped instruments as evidence for any purpose; only after payment of deficit duty and penalty can admissibility be considered in some collateral circumstances - [Mahant Krishna Giri, Chela Mahant Vikram Giri VS Deepa Devi - Current Civil Cases (2013)]
"Admissibility principle" - Unstamped or insufficiently stamped promissory notes are generally inadmissible; admissibility hinges on proper stamping and often cannot be cured by later payment of duty - [02100054019] (note: source IDs provided; closest matching: Shiva Sahakari Up Jal Sinchan Sanstha Ltd. VS The Nanded District Central Co-op Bank - Current Civil Cases (2012), Penatapati Nageswara Rao VS Moka Narayanamurthi - 1937 0 Supreme(Mad) 257)
"Collateral admissibility" - Even for collateral purposes, an unstamped/insufficiently stamped document is not admissible unless stamped as required; unregistered status does not override stamping rule - [Guntupalli Venkata Ramaiah VS Guntupalli Purnachandra Rao - Current Civil Cases (2010)]
"Promotion of sale deeds" - Agreement to sell with possession can be treated as conveyance and must be stamped to be admissible; documents unsigned or imperfectly stamped face exclusion unless properly stamped - [Omprakash VS Laxminarayan - 2013 7 Supreme 449], [East End Developers VS Priyanath Neogy - 2023 0 Supreme(Cal) 544]
"Partitions and collateral evidence" - For partition deeds, unregistered documents can sometimes be looked at for collateral purposes once stamp duty and penalty are paid; however, Section 35 bars admissibility for collateral purpose if the document is unstamped or insufficiently stamped - [Guntupalli Venkata Ramaiah VS Guntupalli Purnachandra Rao - Current Civil Cases (2010)], [Golla Dharmanna VS Sakari Poshetty - Current Civil Cases (2013)]
"Registration vs stamping" - Admissibility depends on both Stamp Act Section 35 and Registration Act Sections 17/49; unregistered documents may be used for collateral purposes under Registration Act only if stamped; otherwise inadmissible - [Kapu Anasuyamma VS K. Malla Reddy - 2012 0 Supreme(AP) 85], [Efcalon Tie Up Private Limited VS West Bengal Financial Corporation - Current Civil Cases (2018)]
"Promissory notes and evidentiary value" - Insufficiently stamped promissory notes are not admissible; even endorsements cannot substitute for proper stamp duty; defective notes cannot be used to prove past debts - [S. Ameer VS Vivek Enterprises - 2004 0 Supreme(Mad) 1517], [Lakshmi Ammal VS Rakkayi Ammal and others - 1975 0 Supreme(Mad) 617], [Penatapati Nageswara Rao VS Moka Narayanamurthi - 1937 0 Supreme(Mad) 257]
"Implied promises in acknowledgments" - Implied promises or acknowledgments contained in unstamped documents are generally not admissible; stamp duty deficiency cannot be cured by mere payment for evidentiary value - [Moppuru Narayana. VS Mallavarapu Lurudu Mareyya. - 1950 0 Supreme(Mad) 122], [Penatapati Nageswara Rao VS Moka Narayanamurthi - 1937 0 Supreme(Mad) 257]
"Defect curing limitation" - Payment of deficit stamp duty and penalty may allow admissibility for certain documents, but not if the document is required to be registered or if the instrument remains unstamped for the issue at hand - [Siva & Co. , Represented by Partners VS P. V. Rao - 1999 0 Supreme(Mad) 389], [Golla Dharmanna VS Sakari Poshetty - 2013 0 Supreme(AP) 654]
"Civil procedure implications" - Courts may allow marking of documents in interlocutory proceedings only upon proper stamping; otherwise, marking and admissibility are improper and liable to revision/correction - [Uppula Ramesh VS Elagandula Harinath - 2013 0 Supreme(AP) 603], [Laxmi Lal VS Chatarbhuj - 2016 0 Supreme(Raj) 461], [Pentapati Nageswara Rao VS Moka Naraynamurthi - 1937 0 Supreme(Mad) 256]
"Effect of stamping on specific relief" - In disputes of specific performance, the admissibility of sale agreements hinges on proper stamping; validity of the contract can be affected if the instrument is not properly stamped - [G. Thandavarayan (deceased) VS A. D. Gunasekaran - 2024 0 Supreme(Mad) 2001], [Hans Raj Tuteja VS Parwati - 2018 0 Supreme(P&H) 1908]
"Promissory notes and saving limitation" - Improperly stamped promissory notes cannot be used to save limitation in suits; stamping compliance is necessary for admissibility - [Shiva Sahakari Up Jal Sinchan Sanstha Ltd. VS The Nanded District Central Co-op Bank - Current Civil Cases (2012)], [Penatapati Nageswara Rao VS Moka Narayanamurthi - 1937 0 Supreme(Mad) 257]
"Avenue of collateral use" - Where a document is unstamped but later stamped and penalty paid, it may become admissible for collateral purposes in evidence, subject to the precise case law and jurisdiction - [Kapu Anasuyamma VS K. Malla Reddy - Current Civil Cases (2012)], [Siva & Co. , Represented by Partners VS P. V. Rao - 1999 0 Supreme(Mad) 389]
"Partition deeds under 1908 Act" - Unstamped/insufficiently stamped partitions cannot be admitted for any purpose unless stamped and registered or used for collateral purposes upon payment of duty; otherwise, inadmissible - [Shiva Sahakari Up Jal Sinchan Sanstha Ltd. VS The Nanded District Central Co-op Bank - Current Civil Cases (2012)], [Mallikarjuna Industries, Rep. by its Ambati Rajesh Kumar Reddy VS Vishwanatham Pedda Kondaiah, S/o. Chidambaram - 2022 0 Supreme(AP) 107]
"One-sided signatures admissibility" - An agreement to sell can be valid and admissible even if signed by one party, if it evidences mutual agreement and readiness; stamping is required to treat it as conveyance - [G. Thandavarayan (deceased) VS A. D. Gunasekaran - 2024 0 Supreme(Mad) 2001], [Omprakash VS Laxminarayan - 2013 7 Supreme 449]
"Proviso-based admissibility" - Proviso to Section 35 allows certain admissions with payment, but does not broadly authorize unstamped instruments to be admitted for all purposes; each case hinges on the document type and purpose - [G. Thandavarayan (deceased) VS A. D. Gunasekaran - 2024 0 Supreme(Mad) 2001], [Mahant Krishna Giri, Chela Mahant Vikram Giri VS Deepa Devi - Current Civil Cases (2013)]
"Arbitration and stamp duty" - Arbitration clauses may be considered irrespective of stamp duty status, but the issue of deficiency of stamp duty may be left to arbitral determination in some contexts - [Jute Corporation of India Ltd. VS ABL International Ltd. (Now Sudera Realty Pvt. Ltd. ) - 2023 0 Supreme(Cal) 729]
"Remedial course for unstamped documents" - The prevailing rule across cited cases is strict: without proper stamping, documents face inadmissibility; any relaxation generally requires payment of duty and penalties and, where applicable, registration - [Efcalon Tie Up Private Limited VS West Bengal Financial Corporation - Current Civil Cases (2018)], [Shiva Sahakari Up Jal Sinchan Sanstha Ltd. VS The Nanded District Central Co-op Bank - Current Civil Cases (2012)]
"Govt. instrumentality and Act alignment" - Certain constitutional or statutory modifications (e.g., later acts enabling non-payment of stamp duty in specific government instrumentality arrangements) do not override the general requirement of stamping under Indian Stamp Act, 1899 - [Pushpa Devi, W/o. Shri Makhan Singh VS Union Of India Through The Ministry Of Law And Legislative Affairs - 2023 0 Supreme(Chh) 421]
Note: The sources provided contain a large corpus of case-law summaries with consistent emphasis on Section 35 of the Indian Stamp Act, 1899, and the interaction with Registration Act provisions. The points above are distilled to reflect core themes relevant to Section 35, its essential ingredients, scope, and typical consequences, formatted as requested. For precise citations, refer to the individual case identifiers in square brackets from the provided source list.
Where an instrument has been admitted in evidence, such admission shall not, except as provided in section 61, be called in question at any stage of the same suit or proceeding on the ground that the instrument has not duly stamped.
1[The 2[State Government]] may make rules providing that, where an instrument bears a stamp of sufficient amount but of improper description, it may, on payment of the duty with which the same is chargeable be certified to be duly stamped, and any instrument so certified shall then be deemed to have been duly stamped as from the date of its execution.
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1. Subs. by the A.O. 1937, for “the Governor-General in Council”.
2. Subs. by the A.O. 1950, for “collecting Government”.
-------------------------------
(1) Where the person impounding an instrument under section 33 has by law or consent of parties authority to receive evidence and admits such instrument in evidence upon payment of a penalty as provided by section 35 or of duty as provided by section 37, he shall send to the Collector an authenticated copy of such instrument, together with a certificate in writing, stating the amount of duty and penalty levied in respect thereof, and shall send such amount to the Collector, or to such person as he may appoint in this behalf.
(2) In every other case, the person so impounding an instrument shall send it in original to the Collector.
(1) When a copy of an instrument is sent to the Collector under section 38, sub-section (1), he may, if he thinks fit 1[***] refund any portion of the penalty in excess of five rupees which has been paid in respect of such instrument.
(2) When such instrument has been impounded only because it has been written in contravention of section 13 or section 14, the Collector may refund the whole penalty so paid.
-------------------------------
1. Certain words omitted by Act 4 of 1914, sec. 2, and Sch., Pt. I.
-------------------------------
(1) When the Collector impounds any instrument under section 33, or receives any instrument sent to him under section 38, sub-section (2), not being an instrument chargeable 1[with a duty not exceeding ten naye paise] only or a bill of exchange or promissory note, he shall adopt the following procedure:—
(a) if he is of opinion that such instrument is duly stamped, or is not chargeable with duty, he shall certify by endorsement thereon that it is duly stamped, or that it is not so chargeable, as the case may be;
(b) if he is of opinion that such instrument is chargeable with duty and is not duly stamped, he shall require the payment of the proper duty or the amount required to make up the same, together with a penalty of the five rupees; or, if he thinks fit, 2[an amount not exceeding] ten times the amount of the proper duty or of
If any instrument chargeable with duty and not duly stamped, not being an instrument chargeable 1[with a duty not exceeding ten naye paise] only or a bill of exchange or promissory note, is produced by any person of his own motion before the Collector within one year from the date of its execution or first execution, and such person brings to the notice of the Collector the fact that such instrument is not duly stamped and offers to pay the Collector the amount of the proper duty, or the amount required to make up the same, and the Collector is satisfied that the omission to duly stamp such instrument has been occasioned by accident, mistake or urgent necessity, he may, instead of proceeding under sections 33 and 40, receive such amount and proceed as next hereinafter prescribed.
-------------------------------
1. Subs. by Act 19
(1) When the duty and penalty (if any) leviable in respect of any instrument have been paid under section 35, section 40 or section 41, the person admitting such instrument in evidence or the Collector, as the case may be, shall certify by endorsement thereon that the proper duty or, as the case may be, the proper duty and penalty (stating the amount of each) have been levied in respect thereof, and the name and residence of the person paying them.
(2) Every instrument so endorsed shall thereupon be admissible in evidence, and may be registered and acted upon and authenticated as if it had been duly stamped, and shall be delivered on his application in this behalf to the person from whose possession it came into the hands of the officer impounding it, or as such person may direct:
Provided that—
&nb
The taking of proceedings or the payment of a penalty under this Chapter in respect of any instrument shall not bar the prosecution of any person who appears to have committed an offence against the Stamp-law in respect of such instrument:
Provided that no such prosecution shall be instituted in the case of any instrument in respect of which such a penalty has been paid, unless it appears to the Collector that the offence was committed with an intention of evading payment of the proper duty.
(1) When any duty or penalty has been paid under section 35, section 37, section 40 or section 41, by any person in respect of an instrument, and, by agreement or under the provisions of section 29 or any other enactment in force at the time such instrument was executed, some other person was bound to bear the expense of providing the proper stamp for such instrument, the first-mentioned person shall be entitled to recover from such other person the amount of the duty or penalty so paid.
(2) For the purpose of such recovery any certificate granted in respect of such instrument under this Act shall be conclusive evidence of the matters therein certified.
(3) Such amount may, if the Court thinks fit, be included in any order as to costs in any suit or proceeding to which such persons are parties and in which such instrument has been tender
(1) Where any penalty is paid under section 35 or section 40, the Chief Controlling Revenue-Authority may, upon application in writing made within one year from the date of the payment, refund such penalty wholly or in part.
(2) Where, in the opinion of the Chief Controlling Revenue-Authority, stamp-duty in excess of that which is legally chargeable has been charged and paid under section 35 or section 40, such authority may, upon application in writing made within three months of the order charging the same, refund the excess.
(1) If any instrument sent to the Collector under section 38, sub-section (2), is lost, destroyed or damaged during transmission, the person sending the same shall not be liable for such loss, destruction or damage.
(2) When any instrument is about to be so sent, the person from whose possession it came into the hands of the person impounding the same, may require a copy thereof to be made at the expense of such first-mentioned person and authenticated by the person impounding such instrument.
When any bill of exchange 1[or promissory note] chargeable 2[with a duty not exceeding ten naye paise] is presented for payment unstamped, the person to whom it is so presented, may affix thereto the necessary adhesive stamp, and, upon cancelling the same in manner hereinbefore provided, may pay the sum payable upon such bill 3[or note], and may charge the duty against the person who ought to have paid the same, or deduct it from the sum payable as aforesaid, and such bill 3[or note] shall, so far as respects the duty, be deemed good and valid:
Provided that nothing herein contained shall relieve any person from any penalty or proceeding to which he may be liable in relation to such bill 4[or note].
--------------------------
1. Subs. by Ac
All duties, penalties and other sums required to be paid under this Chapter may be recovered by the Collector by distress and sale of the movable property of the person from whom the same are due, or by any other process for the time being in force for the recovery of arrears of land-revenue.
Subject to such rules as may be made by 1[the 2[State Government]] as to the evidence to be required or, the enquiry to be made, the Collector may, on application made with the period prescribed in section 50, and if he is satisfied as to the facts, make allowance for impressed stamps spoiled in the cases hereinafter mentioned, namely:—
(a) the stamp on any paper inadvertently and undesignedly spoiled, obliterated or by error in writing or any other means rendered unfit for the purpose intended before any instrument written thereon is executed by any person;
(b) the stamp on any document which is written out wholly or in part, but which is not signed or executed by any party thereto;
(c) in the case of bills of exchange 3[payable otherwise than on demand] 4[***] or promissory notes—
The application for relief under section 49 shall be made within the following periods, that is to say—
(1) in the cases mentioned in clause (d) (5), within two months of the date of the instrument;
(2) in the case of a stamped paper on which no instrument has been executed by any of the parties thereto, within six months after the stamp has been spoiled;
(3) in the case of a stamped paper in which an instrument has been executed by any of the parties thereto, within six months after the date of the instrument, or, if it is not dated, within six months after the execution thereof by the person by whom it was first or alone executed:
Provided that—
(a) when the spoiled instrument has been for
The Chief Controlling Revenue-Authority 1[or the Collector if empowered by the Chief Controlling Revenue-Authority in this behalf] may, without limit of time, make allowance for stamped papers used for printed forms of instruments, 2[by any banker or] by any incorporated company or other body corporate, if for any sufficient reason such forms have ceased to be required by the said 2[banker], company or body corporate:
Provided that such authority is satisfied that the duty in respect of such stamped paper has been duly paid.
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1. Ins. by Act 4 of 1914, sec. 2 and Sch., Pt. I.
2. Ins. by Act 5 of 1906, sec. 6.
-----------------------------
(a) When any person has inadvertently used for an instrument chargeable with duty, a stamp of a description other than that prescribed for such instrument by the rules made under this Act, or a stamp of greater value than was necessary, or has inadvertently used any stamp for an instrument not chargeable with any duty; or
(b) When any stamp used for an instrument has been inadvertently rendered useless under section 15, owing to such instrument having been written in contravention of the provisions of section 13,
the Collector may, on application made within six months after the date of the instrument, or, if it is not dated, within six months after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if chargeable with duty, being re-stamped with the proper duty, cancel and allow as spoile
In any case in which allowance is made for spoiled or misused stamps, the Collector may give in lieu thereof—
(a) other stamps of the same description and value; or
(b) if required and he thinks fit, stamps of any other description to the same amount in value; or
(c) at his discretion, the same value in money, deducting 1[ten naye paise] for each rupee or fraction of a rupee.
--------------------------
1. Subs. by Act 19 of 1958 sec. 8, for “one anna” (w.e.f. 1-10-1958).
--------------------------
When any person is possessed of a stamp or stamp which have not been spoiled or rendered unfit or useless for the purpose intended, but for which he has no immediate use, the Collector shall repay to such person the value of such stamp or stamps in money, deducting 1[ten naye paise] for each rupee or portion of a rupee, upon such person delivering up the same to be cancelled, and proving to the Collector’s satisfaction—
(a) that such stamp or stamps were purchased by such person with a bona fide intention to use them; and
(b) that he has paid the full price thereof; and
(c) that they were so purchased within the period of six months next preceding the date on which they were so delivered:
Provided that, where the person is a licensed vendo
Notwithstanding anything contained in section 54, when any person is possessed of stamps bearing the inscription “Refugee Relief” (being stamps issued in pursuance of section 3A before its omission) and such stamps have not been spoiled, the Collector shall, upon such person delivering up, within six month, from the commencement of the Refugee Relief Taxes (Abolition) Act, 1973 (13 of 1973), such stamps to the Collector, refund of such person the value of such stamps in money or give in lieu thereof other stamps of the same value:
Provided that, the State Government may, with a view to facilitating expeditious disposal of claims for such refunds, specify, in such manner as it deems fit, any other procedure which may also be followed for claiming such refund.]
--------------------------
1.
Notwithstanding anything contained in section 54, when any person is possessed of a stamp or stamps in any denominations other than in denominations of annas four or multiples thereof and such stamp or stamps has or have not been spoiled, the Collector shall repay to such person the value of such stamp or stamps in money calculated in accordance with the provisions of sub-section (2) of section 14 of the Indian Coinage Act, 1906 (3 of 1906), upon such person delivering up, within six months from the commencement of the Indian Stamp (Amendment) Act, 1958 (19 of 1958), such stamp or stamps to the Collector.]
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1. Ins. by Act 19 of 1958, sec. 9 (w.e.f. 1-10-1958).
--------------------------
When any duty stamped debenture is renewed by the issue of a new debenture in the same terms, the Collector shall, upon application made within one month, repay to the person issuing such debenture, the value of the stamp on the original or on the new debenture, whichever shall be less:
Provided that the original debenture is produced before the Collector and cancelled by him in such manner as the State Government may direct.
Explanation.—A debenture shall be deemed to be renewed in the same terms within the meaning of this section notwithstanding the following charges:—
(a) the issue of two or more debentures in place of one original debenture, the total amount secured being the same;
(b) the issue of one debenture in place of two or more or
(1) The power exercisable by a Collector under Chapter IV and Chapter V 1[and under clause (a) of the first proviso to section 26] shall in all cases be subject to the control of the Chief Controlling Revenue-Authority.
(2) If any Collector, acting under section 31, section 40 or section 41, feels doubts as to the amount of duty with which any instrument is chargeable, he may draw up a statement of the case, and refer it, with his own opinion thereon, for the decision of the Chief Controlling Revenue-Authority.
(3) Such authority shall consider the case and send a copy of its decision to the Collector who shall proceed to assess and charge the duty (if any) in conformity with such decision.
----------------------------
1. Ins. by Act 5 of 190
(1) The Chief Controlling Revenue-Authority may state any case referred to it under section 56, sub-section (2), or otherwise coming to its notice, and refer such case, with its own opinion thereon,—
1[(a) if it arises in a State to the High Court for that State;
2[(b) if it arises in the Union territory of Delhi to the High Court of Delhi;]
3[(c) if it arises in the Union territory of Arunachal Pradesh or Mizoram, to the Gauhati High Court (the High Court of Assam, Nagaland, Meghalaya, Manipur and Tripura;)]
(d) if it arises in the Union territory of the Andaman and Nicobar Islands, to the High Court at Calcutta; 4[***]
(e) if it arises in the Union territory of the 5[Lakshadweep], to the
If the High Court 8[***] is not satisfied that the statements contained in the case are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Revenue-Authority by which it was stated, to make such additions thereto or alterations therein as the Court may direct in that behalf.
----------------------------
1. The words “Chief Court or Judicial Commissioner’s Court” omitted by the A.O. 1950.
----------------------------
(1) The High Court 1[***] upon the hearing of any such case, shall decide the questions raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded.
(2) The Court shall send to the Revenue-Authority by which the case was stated, a copy of such judgment under the seal of the Court and the signature of the Registrar; and the Revenue-Authority shall, on receiving such copy, dispose of the case conformably to such judgment.
----------------------------
1. The words “Chief Court or Judicial Commissioner’s Court” omitted by the A.O. 1950.
----------------------------
(1) If any Court, other than a Court mentioned in section 57, feels doubts as to the amount of duty to be paid in respect of any instrument under proviso (a) to section 35, the Judge may draw up a statement of the case and refer it, with his own opinion thereon, for the decision of the High Court 1[***] to which, if he were the Chief Controlling Revenue-Authority, he would, under section 57, refer the same.
(2) Such Court shall deal with the case as if it had been referred under section 57, and send a copy of its judgment under the seal of the Court and the signature of the Registrar to the Chief Controlling Revenue-Authority and other like copy to the Judge making the reference, who shall, on receiving such copy dispose of the case conformably to such judgment.
(3) References made under sub-section (1), when made by a Court subordinate
(1) When any Court in the exercise of its civil or revenue jurisdiction of any Criminal Court in any proceeding under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898 (5 of 1898), makes any order admitting any instrument in evidence as duly stamped or as not requiring a stamp, or upon payment of duty and a penalty under section 35, the Court to which appeals lie from, or references are made by, such first-mentioned Court may, of its own motion or on the application of the Collector, take such order into consideration.
(2) If such Court, after such consideration, is of opinion that such instrument should not have been admitted in evidence without the payment of duty and penalty under section 35, or without the payment of a higher duty and penalty than those paid, it may record a declaration to that effect, and determine the amount of duty with which such instrume
(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 1[payable otherwise than on demand] 2[***] 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 five hundred rupees:
Provided that, when any penalty has been paid in respect of any instrument under section 35, section
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 one hundred rupees.
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 instruments, 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 five thousand rupees.
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 one hundred rupees.
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 two hundred rupees.
Any person drawing or executing a bill or exchange 1[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 one thousand rupees.
------------------------------
1. Ins. by Act 5 of 1927, sec. 5.
------------------------------
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 one thousand rupees.
(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 a 1[ten naye paise or five naye paise] adhesive stamp),
shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to five hundred rupees, or with both.
-----------------------------------
1. Subs. by Act 19 of 1958, sec. 10, for “one anna or half an anna” (w.e.f 1-10-1958).
-----------------------------------
(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 1[the 2[State Government]] generally, or the Collector specially, authorizes in that behalf.
(2) The Chief Controlling 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.
-----------------------------------
1. Subs. by the A.O. 1937, for “the Local Government”.
2. Subs. by t
No Magistrate other than a Presidency Magistrate or a Magistrate whose powers are not less than those of a Magistrate of the second class, shall try any offence under this Act.
Every such offence committed in respect of any instrument may be tried in any district or presidency-town in which such instrument is found, as well as in any district or presidency-town in which such offence might be tried under the Code of Criminal Procedure for the time being in force.
Every public officer having in his custody any registers, books, records, papers, documents or proceedings, the inspection whereof may tend to secure any duty, or to prove or lead to the discovery of any fraud or omission in relation to any duty, shall at all reasonable times permit any person authorized in writing by the Collector to inspect for such purpose the registers, books, papers, documents and proceedings and to take such notes and extracts as he may deem necessary, without fee or charge.
The 1[State Government] 2[***] may make rules for regulating—
(a) the supply and sale of stamps and stamped papers,
(b) the persons by whom alone such sale is to be conducted, and
(c) the duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of 3[ten naye paise or five naye paise] adhesive stamps.
---------------------------
1. Subs. by the A.O. 1950, for “collecting Government”.
2. The words “subject to the control of the Governor-General in Council” omitted by the A.O. 1937.
&nb
The 1[State Government] may make rules to carry out generally the purposes of this Act, and may by such rules prescribe the fines, which shall in no case exceed five hundred rupees, to be incurred on breach thereof.
---------------------------
1. Subs. by the A.O. 1950, for “collecting Government”.
1[(1) All rules made under this Act shall be published in the Official Gazette.]
(2) All rules published as required by this section shall, upon such publication, have effect as if enacted by this Act.
2[(3) Every rule made by the State Government under this Act shall be laid, as soon as may be after it is made, before the State Legislature.]
---------------------------
1. Subs. by the A.O. 1937, for sub-section (1).
2. Ins. by Act 4 of 2005, sec. 2 and Sch.
--------------------
2[3[***] The State Government, may, by notification in the Official Gazette], delegate—
(a) all or any of the powers conferred on it by sections 2(9), 33(3) (b), 70(1), 74 and 78 to the Chief Controlling Revenue-Authority, and
(b) all or any of the powers conferred as the Chief Controlling Revenue-Authority by sections 45(1) (2), 56(1) and 70(2) to such subordinate Revenue-Authority as may be specified in the notification.]
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1. Ins. by Act 4 of 1914, sec. 2 and Sch., Pt. I.
2. Subs. by the A.O. 1937, for “The Local Government may by notification in the local Official Gazette”.
All stamps in denominations of annas four or multiples thereof shall be deemed to be stamps of the value of twenty-five naye paise or, as the case may be, multiples thereof and shall, accordingly, be valid for all the purpose of this Act.]
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1. Ins. by Act 19 of 1958, sec. 11 (w.e.f 1-10-1958).
--------------------
Nothing in this Act contained shall be deemed to affect the duties chargeable under any enactment for the time being in force relating to court-fees.
Every 1[State Government] shall make provision for the sale of translations of this Act in the principal vernacular languages of the territories administered by it at a price not exceeding 2[twenty-five naye paise] per copy.
---------------------------
1. Subs. by the A.O. 1950, for “Provincial Government”.
2. Subs. by Act 19 of 1958, sec. 12, for “four annas” (w.e.f. 1-10-1958).
---------------------------
[Rep. by the Repealing and Amending Act, 1914 (10 of 1914), sec. 3 and Sch. II.]
[Rep. by the Repealing and Amending Act, 1914 (10 of 1914), sec. 3 and Sch. II.].
The Indian Stamp Act, 1899, is a comprehensive fiscal statute aimed at levying stamp duty on various instruments to generate revenue for the government. Schedule II of the Act, which has been repealed, originally detailed the instruments subject to stamp duty and their respective rates. The Act's primary purpose is revenue collection, with provisions also addressing penalties and enforcement mechanisms.
While Schedule II (repealed) originally listed instruments subject to stamp duty, the core provisions of the Act, including Sections 33, 40, and 47-A, govern the procedures for stamping, impounding, and penalties for non-compliance. The Schedule specified the types of instruments, such as sale deeds, mortgage deeds, and agreements, and their respective stamp duty rates.
Schedule II's scope was limited to instruments listed therein, detailing the applicable stamp duty. It provided clarity on the duty payable for different documents, ensuring uniformity in revenue collection. The Schedule also delineated the distinction between various instruments based on their nature and the duty applicable.
Penalties under the Act include:- Fine up to Rs. 200 or Rs. 500 for executing or using unstamped or insufficiently stamped instruments.- Imprisonment for up to six months in cases of willful non-compliance.- Additional penalties for offences like forging or tampering with stamps.
Note: The references are drawn from the provided sources, primarily focusing on the principles, judicial interpretations, and procedural aspects related to the Stamp Act, 1899, Schedule II, and related provisions.
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