Bare Act Search Results

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.....CERTAIN STAMPS. 91 ACT TO BE TRANSLATED AND SOLD CHEAPLY. 92 REPEAL. 93 STAMP-DUTY ON INSTRUMENTS 94 ENACTMENTS REPEALED THE INDIAN STAMP ACT, 1899 Act No. of Year: ACT NO. 2 OF 1899 Enactment Date: [27th January, 1899.]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 Chapter IV

Title: Instruments Not Duly Stamped

State: Central

Year: 1899

.....has been paid in respect of such instrument. (2) When such instrument has been impounded only because it has been written in contravention of section 13 or section 14, the Collector may refund the whole penalty so paid. _______________________ 1. The words "upon application made to him in this behalf or, if no application is made, with the consent of the Chief Controlling Revenue authority" omitted by Act 4 of 1914, Section 2 and Schedule, Pt. I. Section 40 - Collectors power to stamp instruments impounded (1) When the Collector impounds any instrument under section 33, or receives any instrument sent to him under section 38; sub- section (2), not being an instrument chargeable1[with a duty not exceeding ten naye paise] only or a bill of exchange or promissory note, he shall adopt the following procedure:- (a) if he is of opinion that such instrument is duly stampeded or is not chargeable with duty, he shall certify by endorsement thereon that it is duly stamped, or that it is not so chargeable, as the case may be; (b) if he is of opinion that such instrument is chargeable with duty and is not duly stamped, he shall require the payment of the proper duty or.....

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 -.....

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.....

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.....

Indian Stamp Act, 1899 Section 47

Title: Power of Payer to Stamp Bills and Promissory Notes Received by Him Unstamped

State: Central

Year: 1899

When any bill of exchange1[or promissory note] chargeable2[with a duty not exceeding ten naye paise] is presented for payment unstamped, the person to whom it is so presented may affix thereto the necessary adhesive stamp, and, upon cancelling the same in manner hereinbefore provided, may pay the sum payable upon such bill3[or note], and may charge the duty against the person who ought to have paid the same, or deduct it from the sum payable as aforesaid, and such bill4[or note], shall, so far as respects the duty, be deemed good and valid : Provided that nothing herein contained shall relieve any person from any penalty or proceeding to which he may be liable in relation to such bill5[or note]. _______________________ 1. Substituted by Act. 5 of 1927, Section 5, for "promissory note or cheque." 2. Substituted by Act 19 of 1958, Section 7, for "with the duty of one anna" w.e.f.1-10-1958. 3. Substituted by Act 5 of 1927, Section 5, for note or cheque. 4. Substituted by Act 5 of 1927, Section 5, for note or cheque. 5. Substituted by Act 5 of 1927, Section 5, for note or cheque.