Bare Act Search Results

The Indian Stamp Act, 1899 Complete Act

State: Assam

Year: 1899

THE INDIAN STAMP ACT, 1899 THE INDIAN STAMP ACT, 1899 [Act, No. 2 of 1899] [27th January, 1899] PREAMBLE An Act to consolidate and amend the law relating to Stamps, WHEREAS it is expedient to consolidate and amend the law relating to Stamps. It is hereby enacted as follows: - Chapter - 1 PRELIMINARY 1. Short title, extent and commencement :- (1) This Act may be called the Indian Stamp Act, 1899. (Substituted by Act 43 of 1955, Section3, for the former sub-section w.e.f. 1-4-1956) (2) It extends to the whole of India except the State of Jammu and Kashmir: Provided that it shall not apply to (Substituted by the A.O. (No.2) 1956, for "Part B States") [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. 2. Definitions:- In this Act, unless there is something repugnant in the subject or context, -- .....

Indian Stamp Act, 1899 Complete Act

State: West Bengal

Year: 1899

.....agricultural produce to another: (6) "chargeable" means, as applied to an instrument executed or first executed after the commencement of this Act, chargeable under this Act, and, as applied to any other instrument, chargeable under the law in force in 33. Words "the Provinces" first subs, for the words "British India" by the Indian Independence (Adaptation of Central Acts and Ordinances) Order, 1948, then the word "States" subs, for the word "Provinces" by the Adaptation of Laws Order, 1950, and finally the word "India" subs, for the words "the States" by Act 43 of 1955, w.e.f. 1.4.1956. [India] when such instrument was executed or, where several persons executed the instrument at different times, first executed:- (7) "cheque" means a bill of exchange drawn on a specified banker and not expressed to be payable otherwise than on demand: (8)44. Clause (8) om. by the Government of India (Adaptation of Indian Laws) Order, 1937. * * * (9) "Collector" (a) means, within the limits of the towns of Calcutta, Madras and Bombay, the Collector of Calcutta, Madras and Bombay, respectively, and without those limits, the Collector of a district; and (b) includes a Deputy Commissioner.....

The Indian Stamp Act, 1899 Complete Act

State: Punjab

Year: 1899

.....CERTAIN STAMPS. 91 ACT TO BE TRANSLATED AND SOLD CHEAPLY. 92 REPEAL. 93 STAMP-DUTY ON INSTRUMENTS 94 ENACTMENTS REPEALED THE INDIAN STAMP ACT, 1899 Act No. of Year: ACT NO. 2 OF 1899 Enactment Date: [27th January, 1899.] Act Objective: An Act to consolidate and amend the law relating to Stamps. 1. Short title, extent and commencement - (1) This Act may be called the Indian Stamp Act, 1899. 2*[(2) It extends to the whole of India except the State of Jammu and Kashmir: Provided that it shall not apply to 3*[the territories which, immediately before the 1st November, 1956, were comprised in Part B Amended in U.P. by U. P. Act 10 of 1971. Amended in Haryana by Haryana Act 49 of 1971. Amended in Tamil Nadu by T. N. Act 3 of 1972. Amended in Andhra Pradesh by A. P. Act 10 of 1967. Amended in Goa, Daman and Diu by Goa, Daman and Diu Act 8 of 1969. 1*Amended in its application to the Andaman & Nicobar is kinds by Reg. 1 of 1961. (w.e.f. 21.1.1961). Amended in Rajasthan by Raj Act 14 of 1961. Amended in Madras by Mad. Act 24 of 1967. Amended in U. P. by U. P. Act 11 of 1969. Amended in Haryana by Haryana Act 16 of 1969. 2. Definitions.....

Indian Stamp Act, 1899 Complete Act

State: Central

Year: 1899

.....the purposes of this section, the expression "securities" shall have the meaning assigned to it in clause (h) of Section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956). SECTION 09: POWER TO REDUCE, REMIT OR COMPOUND DUTIES (1) The 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 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, by or in favour of any members of such class, are chargeable; and (b) provide for the composition or consolidation of duties in the case of issues by any incorporate company or other body corporate4[or of transfers (where there is a single transferee, whether incorporated or not)] of debentures, bonds or other marketable securities. (2) In this section the expression "the Government" means- (a) in relation to stamp -duty in respect of bills of exchange, cheques, promissory notes, bills of lading, letters of credit, policies.....

Indian Stamp Act, 1899 Section 12

Title: Cancellation of Adhesive Stamps

State: Central

Year: 1899

(1)(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 his so writing or in any other effectual manner.

Indian Stamp Act, 1899 Schedule I

Title: First Schedule

State: Central

Year: 1899

.....ANY HIGH COURT 27[under the Indian Bar Councils Act, 1926, or] in exercise of powers conferred on such court by Letters Patent or by the Legal Practitioners Act, 1884-- (a) in the case of an Advocate or vakil Five hundred rupees. (b) in the case of an Attorney Two hundred and fifty rupees. Exemption Entry of an advocate, vakil or attorney on the roll of any High Court when he has previously been enrolled in a High Court. 28[***] 31. EXCHANGE OF PROPERTY--Instrument of The same duty as a Conveyance (No.23) for a consideration equal to the value of the property of greatest value as set forth in such instrument. EXTRACT. See COPY (No. 24). 32. FURTHER CHARGE-- Instrument of, that is to say, any instrument imposing a further charge on mortgaged property-- (a) when the original mortgage is one of the description referred to in clause (a) of Article No. 40 (that is, with possession). The same duty as a conveyance (No.23) for a consideration equal to the amount of the further charge secured by such instrument. .....

Indian Stamp Act, 1899 Section 13

Title: Instruments Stamped with Impressed Stamps How to Be Written

State: Central

Year: 1899

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.

Indian Stamp Act, 1899 Preamble 1

Title: Indian Stamp Act, 1899

State: Central

Year: 1899

THE INDIAN STAMP ACT, 1899 [Act No. 2 of 1899] [27th January, 1899] PREAMBLE An Act to consolidate and amend the law relating to Stamps, WHEREAS it is expedient to consolidate and amend the law relating to Stamps. It is hereby enacted as follows:

Indian Stamp Act, 1899 Section 61

Title: Revision of Certain Decisions of Courts Regarding the Sufficiency of Stamps

State: Central

Year: 1899

.....the instrument to which it relates has been impounded or is otherwise in the possession of such Court, shall also send him such instrument. (4) The Collector may thereupon, notwithstanding anything contained in the order admitting such instrument in evidence, or in any certificate granted under section 42, or in section 43, prosecute any person for any offence against the Stamp-law which the Collector considers him to have committed in respect of such instrument : Provided that. (a) No such prosecution shall be instituted where the amount (including duty and penalty) which, according to the determination of such Court, was payable in respect of the instrument under section 35, is paid to the Collector, unless he thinks that the offence was committed with an intention of evading payment of the proper duty; (b) except for the purposes of such prosecution, no declaration made under this section shall affect the validity of any order admitting any instrument in evidence, or of any certificate granted under section 42.

Indian Stamp Act, 1899 Complete Act

Title: Indian Stamp Act, 1899

State: Central

Year: 1899

.....payment, etc. to be charged Section25 - Valuation in case of annuity, etc. Section26 - Stamp where value of subject-matter is indeterminate 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 Section30 - Obligation to give receipt in certain cases Chapter III Section31 - Adjudication as to proper stamp Section32 - Certificate by Collector Chapter IV Section33 - Examination and impounding of instruments Section34 - Special provision as to unstamped receipts Section35 - Instruments not duly stamped inadmissible in evidence, etc. Section36 - Admission of instrument where not to be questioned Section37 - Admission of improperly stamped instruments Section38 - Instruments impounded, how dealt with Section39 - Collectors power to refund penalty paid under section 38, sub-section (1) Section40 - Collectors power to stamp instruments impounded Section41 - Instruments unduly stamped by accident Section42 - Endorsement of instruments on which duty has been paid under section 35, 40 or 41 Section43 - Prosecution for offence against Stamp-law Section44 -.....