Section Text
(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 to2[the territories which, immediately before the 1st November, 1956, were comprised in Part B States] (excluding the State of Jammu and Kashmir)3[and the territories specified in sub-section (1) of Section 3 of the States Reorganisation Act, 1956] except to the extent to whic 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. Substituted by Act 43 of 1955, Section 3, for the former sub-section w.e.f. 1-4-1956.
2. Substituted by the A.O. (No.2) 1956, for "Part B States".
3. Added by A.P. Act XIX of 1959.