INDIAN STAMP ACT, 1899

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S.1 Short title, extent and commencement

S.2 Definitions

S.3 Instruments chargeable with duty

S.3(a)

S.3(a)(a)

S.4 Several instruments used in single transaction of sale, mortgage or settlement

S.5 Instruments relating to several distinct matters

S.6 Instruments coining within several descriptions in Schedule I or in Schedule IA

S.6(a) Payment of West Bengal Stamp duty on copies, counterparts or duplicates when that duty has not been paid on the principal or original instrument

S.7 Policies of sea-insurance

S.8 Bonds, debentures or other securities issued on loans under Act 11, 1879

S.8(a) Securities dealt in depository not liable to stamp duty

S.9 Power to reduce, remit or compound duties

S.10 Duties how to be paid

S.11 Use of adhesive stamps

S.12 Cancellation of adhesive stamps

S.13 Instruments stamped with impressed stamps how to be written

S.14 Only one instrument to be on same stamp

S.15 Instrument written contrary to section 13 or 14 deemed unstamped

S.16 Denoting duty

S.17 Instruments executed in India

S.18 Instruments other than bills and notes executed out of India

S.19 Bills and notes drawn out of India

S.19(a) Payment of duty on certain instruments liable to increased duty in West Bengal under clause (bb) of section 3

S.20 Conversion of amount expressed in foreign currencies

S.21 Stock and marketable securities how to be valued

S.22 Effect of statement of rate of exchange or average price

S.23 Instruments reserving interest

S.23(a) Certain instruments connected with mortgages or marketable securities to be chargeable as agreements

S.24 How transfer in consideration of debt, or subject to future payment, etc. to be charged

S.25 Valuation in case of annuity etc

S.26 Stamp where value of subject-matter is indeterminate

S.27 Facts affecting duty to be set forth in instrument

S.28 Direction as to duty in case of certain conveyances

S.29 Duties by whom payable

S.29(a) Application of sections 23A, 24 and 29 to instrument charge- able with duty under Schedule IA

S.30 Obligation to give receipt in certain cases

S.31 Adjudication as to proper stamp

S.32 Certificate by Collector

S.33 Examination and impounding of instruments

S.34 Special provision as to unstamped receipts

S.35 Instruments not duly stamped inadmissible in evidence, etc

S.36 Admission of instrument where not to be questioned

S.37 Admission of improperly stamped instruments

S.38 Instruments impounded, how dealt with

S.39 Collectors power to refund penalty paid under section 38, sub-section (1)

S.40 Collectors power to stamp instruments impounded

S.41 Instruments unduly stamped by accident

S.42 Endorsement of instruments on which duty has been paid under sections 35, 40 or 41

S.43 Prosecution for offence against Stamp-law

S.44 Persons paying duty or penalty may recover same in certain cases

S.45 Power to Revenue-authority to refund penalty or excess duty in certain cases

S.46 Non-liability for loss of instruments sent under section 38

S.47 Power of payer to stamp bills and promissory notes received by him unstamped

S.47(a) Instruments of conveyance, etc., undervalued, how to be dealt with

S.47(b) Appeal

S.47(c) Suo motu revision by the Chief Controlling Revenue Authority

S.48 Recovery of duties and penalties

S.48(a) Validity of certificate or endorsement in respect of instruments for which higher rate of duty is payable in West Bengal

S.49 Allowance for spoiled stamps

S.50 Application for relief under section 49 when to be made

S.51 Allowance in case of printed forms no longer required by Corporations

S.52 Allowance for misused stamps

S.53 Allowance for spoiled or misused stamps how to be made

S.54 Allowance for stamps not required for use

S.54(a) Allowances for stamps in denominations of annas

S.54(b) Allowances for Refugee Relief stamps

S.55 Allowance on renewal of certain debentures

S.56 Control of, and statement of case to, Chief Controlling Revenue-authority

S.57 Statement of case by Chief Controlling Revenue-authority to High Court

S.58 Power of High Court, to call for further particulars as to case stated

S.59 Procedure in disposing of case stated

S.60 Statement of case by other Courts to High Court

S.61 Revision of certain decisions of Courts regarding the sufficiency of stamps

S.62 Penalty for executing, etc., instrument not duly stamped

S.63 Penalty for failure to cancel adhesive stamp

S.64 Penalty for omission to comply with provisions of section 27

S.64(a) Recovery of amount of deficit stamp duty

S.65 Penalty for refusal to give receipt, and for devices to evade duty on receipts

S.66 Penalty for not making out policy, or making one not duly stamped