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,
Section3 - Instruments chargeable with duty Subject to the provisions of this Act and the exemptions contained in Schedule 1, the
Section3A - 3232. Sec. 3A first ins. by Act 44 of 1971, w.e.f. 15.11.1971, then om. by Act 13 of 1973, w.e.f. 1.4.1973, which was
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 coining within several descriptions in Schedule I or in Schedule IA Subject to the provisions of the last
Section6A - Payment of West Bengal Stamp duty on copies, counterparts or duplicates when that duty has not been paid on the
Section7 - Policies of sea-insurance
Section8 - Bonds, debentures or other securities issued on loans under Act 11, 1879
Section8A - Securities dealt in depository not liable to stamp duty 4444. Sec. 8A first ins. by Act 22 of 1996, then subs, by Act
Section9 - Power to reduce, remit or compound duties 4545. Sec. 9 renumbered as sub-sec
Section10 - Duties how to be paid
Section11 - Use of adhesive stamps The following instruments 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
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 5858. Words "the
Section18 - Instruments other than bills and notes executed out of India
Section19 - Bills and notes drawn out of India The first holder in 58a58a. Words "the Provinces" first subs, for the words "British
Section19A - Payment of duty on certain instruments liable to increased duty in West Bengal under clause
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 or marketable securities to be chargeable as agreements 6767. Sec. 23A
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 instrument
Section27 - Facts affecting duty to be set forth in instrument
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
Section29A - Application of sections 23A, 24 and 29 to instrument charge- able with duty under Schedule IA 7777. Sec. 29A ins. by
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 8787. Sub-sec
Section40 - on the copy of the instrument: Provided that no action under this sub-section shall be taken after a period of four
Section34 - Special provision as to unstamped receipts Where any receipt chargeable 9393. Words subs, for the words "with a duty of
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 9696. Words "collecting Government" first subs, for the words "Governor
Section38 - Instruments impounded, how dealt with
Section39 - Collector's power to refund penalty paid under
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
Section47 - Power of payer to stamp bills and promissory notes received by him unstamped When any bill of exchange 22. Words subs,
Section47A - Instruments of conveyance, etc., undervalued, how to be dealt with 55. Sec. 47A first ins. by W.B. Act 17 of 1990, then
Section47B - Appeal
Section47C - Suo motu revision by the Chief Controlling Revenue Authority
Section48 - Recovery of duties and penalties All duties, penalties and other sums required to be paid under this Chapter may be
Section48A - Validity of certificate or endorsement in respect of instruments for which higher rate of duty is payable in West
Chapter5 - Allowances for Stamps in certain cases
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
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 Not withstanding anything contained in
Section54B - Allowances for Refugee Relief stamps Notwithstanding anything contained in
Section55 - Allowance on renewal of certain debentures When any duly stamped debenture is renewed by the issue of a new debenture
Chapter6 - Reference and Revision
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
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
Section62 - Penalty for executing, etc., instrument not duly stamped
Section63 - Penalty for failure to cancel adhesive stamp Any person required by
Section64 - Penalty for omission to comply with provisions of
Section64A - Recovery of amount of deficit stamp duty
Section65 - Penalty for refusal to give receipt, and for devices to evade duty on receipts
Section66 - Penalty for not making out policy, or making one not duly stamped
Section67 - Penalty for not drawing full number of bills or marine policies purporting to be in sets Any person drawing or
Section68 - Penalty for post-dating bills, and for other devices to defraud the revenue
Section69 - Penalty for breach of rule relating to sale of stamps and for unauthorised 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
Chapter8 - Supplemental Provisions
Section73 - Books, etc., to be open to inspection Every public officer having in his custody any registers, books, records, papers,
Section73A - Collector's power to authorise officer to enter premises, inspect certain documents, and seize them, if necessary
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
Section76 - Publication of rules
Section76A - Delegation of certain powers [46* * '* * The State Government, may by notification in the Official Gazette], delegate
Section77 - Saving as to court-fees [Except for the provisions as to copies contained in
Section77A - Saving as to certain stamps All stamps in denominations of annas four or 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
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