Act Text
Preamble1 - Indian Stamp Act, 1899
Section1 - SHORT TITLE, EXTENT AND COMMENCEMENT
Section2 - DEFINITIONS In this Act, unless there is something repugnant in the subject or context,- Banker
Section3 - INSTRUMENT CHARGEABLE WITH DUTY Subject to the provisions of this Act and the exemptions contained in Schedule I, the
Section4 - SEVERAL INSTRUMENTS USED IN SINGLE TRANSACTION OF SALE, MORTGAGE OR SETTLEMENT
Section5 - INSTRUMENTS RELATING TO SEVERAL DISTINCT MATTERS Any instrument comprising or relating to several distinct matters
Section6 - INSTRUMENTS COMING WITHIN SEVERAL DESCRIPTIONS IN SCHEDULE 1 Subject to the provisions of the last preceding section,
Section7 - POLICIES OF SEA--INSURANCE [Sub-sections
Section8 - BONDS, DEBENTURES OR OTHER SECURITIES ISSUED ON LOANS UNDER ACT 11 OF 1879
Section08A - SECURITIES DEALT IN DEPOSITORY NOT LIABLE TO STAMP DUTY Notwithstanding anything contained in this Act or any other law
Section9 - POWER TO REDUCE, REMIT OR COMPOUND DUTIES
Section10 - DUTIES HOW TO BE PAID
Section11 - USE OF ADHESIVE STAMPS The following instrument may be stamped with adhesive stamps, namely
Section12 - CANCELLATION OF ADHESIVE STAMPS
Section13 - INSTRUMENTS STAMPED WITH IMPRESSED STAMPS HOW TO BE WRITTEN Every instrument written upon paper stamped with an
Section14 - ONLY ONE INSTRUMENT TO BE ON SAME STAMP No second instrument chargeable with duty shall be written upon a piece of
Section15 - INSTRUMENT WRITTEN CONTRARY TO SECTION 13 OR 14 DEEMED UNSTAMPED Every instrument written in contravention of section
Section16 - DENOTING DUTY Where the duty with which an instrument is chargeable, or its exemption from duty, depends in any manner
Section17 - INSTRUMENTS EXECUTED IN INDIA All instruments chargeable with duty and executed by any person in India shall be stamped
Section18 - INSTRUMENTS OTHER THAN BILLS AND NOTES EXECUTED OUT OF INDIA
Section19 - BILLS AND NOTES DRAWN OUT OF INDIA The first holder in India of any bill of exchange payable otherwise than on demand
Section20 - CONVERSION OF AMOUNT EXPRESSED IN FOREIGN CURRENCIES
Section21 - STOCK AND MARKETABLE SECURITIES HOW TO BE VALUED Where an instrument is chargeable with ad valorem duty in respect of
Section22 - EFFECT OF STATEMENT OF RATE OF EXCHANGE OR AVERAGE PRICE Where an instrument contains a statement of current rate of
Section23 - INSTRUMENTS RESERVING INTEREST Where interest is expressly made payable by the terms of an instrument, such instrument
Section23A - CERTAIN INSTRUMENTS CONNECTED WITH MORTGAGES OF MARKETABLE SECURITIES TO BE CHARGEABLE AS AGREEMENTS
Section24 - HOW TRANSFER IN CONSIDERATION OF DEBT, OR SUBJECT TO FUTURE PAYMENT, ETC., TO BE CHARGED Where any property is
Section25 - VALUATION IN CASE OF ANNUITY, ETC Where an instrument is executed to secure the payment of an annuity or other sum
Section26 - STAMP WHERE VALUE OF SUBJECT --MATTER IS INDETERMINATE Where the amount or value of the subject-matter of any
Section27 - FACTS AFFECTING DUTY TO BE SET FORTH IN INSTRUMENT The consideration
Section28 - DIRECTION AS TO DUTY IN CASE OF CERTAIN CONVEYANCES
Section29 - DUTIES BY WHOM PAYABLE In the absence of an agreement to the contrary, the expense of providing the proper stamp shall
Section30 - OBLIGATION TO GIVE RECEIPT IN CERTAIN CASES Any person receiving any money exceeding twenty rupees in amount, or any
Section31 - ADJUDICATION AS TO PROPER STAMP
Section32 - CERTIFICATE BY COLLECTOR
Section33 - EXAMINATION AND IMPOUNDING OF INSTRUMENTS
Section34 - SPECIAL PROVISION AS TO UNSTAMPED RECEIPTS Where any receipt chargeable with a duty not exceeding ten naye paise is
Section35 - INSTRUMENTS NOT DULY STAMPED INADMISSIBLE IN EVIDENCE, ETC No instrument chargeable with duty shall be admitted in
Section36 - ADMISSION OF INSTRUMENT WHERE NOT TO BE QUESTIONED Where an instrument has been admitted in evidence, such admission
Section37 - ADMISSION OF IMPROPERLY STAMPED INSTRUMENTS The State Government may make rules providing that, where an instrument
Section38 - INSTRUMENTS IMPOUNDED HOW DEALT WITH
Section39 - COLLECTOR'S POWER TO REFUND PENALTY PAID UNDER SECTION 38, SUB--SECTION
Section40 - COLLECTOR'S POWER TO STAMP INSTRUMENTS IMPOUNDED
Section41 - INSTRUMENTS UNDULY STAMPED BY ACCIDENT If any instrument chargeable with duty and not duly stamped, not being an
Section42 - ENDORSEMENT OF INSTRUMENTS ON WHICH DUTY HAS BEEN PAID UNDER SECTIONS 35, 40 OR 41
Section43 - PROSECUTION FOR OFFENCE AGAINST STAMP LAW The taking of proceedings or the payment of a penalty under this chapter in
Section44 - PERSONS PAYING DUTY OR PENALTY MAY RECOVER SAME IN CERTAIN CASES
Section45 - POWER TO REVENUE AUTHORITY TO REFUND PENALTY OR EXCESS DUTY IN CERTAIN CASES
Section46 - NON--LIABILITY FOR LOSS OF INSTRUMENTS SENT UNDER SECTION 38
Section47 - POWER OF PAYER TO STAMPED BILLS AND PROMISSORY NOTES RECEIVED BY HIM UNSTAMPED When any bill of exchange or promissory
Section48 - RECOVERY OF DUTIES AND PENALTIES All duties, penalties, and other sums required to be paid under this Chapter may be
Section49 - ALLOWANCE FOR SPOILED STAMPS Subject to such rules as may be made by the State Government as to the evidence to be
Section50 - APPLICATION FOR RELIEF UNDER SECTION 49 WHEN TO BE MADE The application for relief under section 49-shall be made
Section51 - ALLOWANCE IN CASE OF PRINTED FORMS NO LONGER REQUIRED BY CORPORATIONS The Chief Controlling Revenue authority or the
Section52 - ALLOWANCE FOR MISUSED STAMPS
Section53 - ALLOWANCE FOR SPOILED OR MISUSED STAMPS HOW TO BE MADE In any case in which allowance is made for spoiled or misused
Section54 - ALLOWANCE FOR STAMPS NOT REQUIRED FOR USE When any person is possessed of a stamp or stamps which have not been spoiled
Section54A - ALLOWANCES FOR STAMPS IN DENOMINATIONS OF ANNAS Notwithstanding anything contained in section 54-, when any person is
Section54B - ALLOWANCES FOR REFUGEE RELIEF STAMPS Notwithstanding anything contained in section 54-, when any person is possessed of
Section55 - ALLOWANCE ON RENEWAL OF CERTAIN DEBENTURES When any duly stamped debenture is renewed by the issue of a new debenture
Section56 - CONTROL OF, AND STATEMENT OF CASE TO, CHIEF CONTROLLING REVENUE--AUTHORITY
Section57 - STATEMENT OF CASE BY CHIEF CONTROLLING REVENUE--AUTHORITY TO HIGH COURT
Section58 - POWER OF HIGH COURT TO CALL FOR FURTHER PARTICULARS AS TO CASE STATED If the High Court is not satisfied that the
Section59 - PROCEDURE IN DISPOSING OF CASE STATED
Section60 - STATEMENT OF CASE BY OTHER COURTS TO HIGH COURT
Section61 - REVISION OF CERTAIN DECISIONS OF COURTS REGARDING THE SUFFICIENCY OF STAMPS
Section63 - PENALTY FOR FAILURE TO CANCEL ADHESIVE STAMP Any person required by section 12-to cancel an adhesive stamp, and failing
Section64 - PENALTY FOR OMISSION TO COMPLY WITH PROVISIONS OF SECTION 27 Any person who, with intent to defraud the Government,
Section65 - PENALTY FOR REFUSAL TO GIVE RECEIPT, AND FOR DEVICES TO EVADE DUTY ON RECEIPTS Any person who
Section66 - PENALTY FOR NOT MAKING OUT POLICY, OR MAKING ONE NOT DULY STAMPED Any person who,
Section67 - PENALTY FOR NOT DRAWING FULL NUMBER OF BILLS OR MARINE POLICIES PURPORTING TO BE IN SETS Any person drawing or
Section68 - PENALTY FOR POSTDATING BILLS, AND FOR OTHER DEVICES TO DEFRAUD THE REVENUE Any person who,
Section69 - PENALTY FOR BREACH OF RULE RELATING TO SALE OF STAMPS AND FOR UNAUTHORIZED SALE
Section70 - INSTITUTION AND CONDUCT OF PROSECUTIONS
Section71 - JURISDICTION OF MAGISTRATES No Magistrate other than a Presidency Magistrate or a Magistrate whose powers are not less
Section72 - PLACE OF TRIAL Every such offence committed in respect of any instrument may be tried in any district or
Section73 - BOOKS, ETC., TO BE OPEN TO INSPECTION Every public officer having in his custody any registers, books, records, papers,
Section74 - POWERS TO MAKE RULES RELATING TO SALE OF STAMPS The State Government may make rules for regulating
Section75 - POWER TO MAKE RULES GENERALLY TO CARRY OUT ACT The State Government may make rules to carry out generally the purposes
Section76 - PUBLICATION OF RULES
Section76A - DELEGATION OF CERTAIN POWERS The State Government, may by notification in the Official Gazette, delegate
Section77 - SAVING AS TO COURT--FEES Nothing in this Act contained shall be deemed to affect the duties chargeable under any
Section77A - SAVING AS TO CERTAIN STAMPS All stamps in denominations of annas four on multiples thereof shall be deemed to be stamps
Section78 - ACT TO BE TRANSLATED AND SOLD CHEAPLY Every State Government shall make provision for the sale of translations of this
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