Indian Stamp Act, 1899
Bare Act · 1899
An Act to Consolidate and amend the law relating to Stamps.
In the syllabus of: Andhra Pradesh Civil Judge · HP Civil Judge · J&K Civil Judge · Kerala Civil Judge · MP Higher Judiciary · Telangana Civil Judge · Telangana Higher Judiciary
- Act number
- 2 of 1899
- Enacted
- 27 January 1899
- Contents
- 97 sections · 8 chapters
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Contents
Chapter I — Preliminary
Chapter II — Stamp- Duties
- Section 3 – Instruments chargeable with duty
- Section 3A – [Repealed.]
- Section 4 – Several instruments used in single transaction of sale, mortgage or settlement
- Section 5 – Instruments relating to several distinct matters (preview)
- Section 6 – Instruments coming within several descriptions in Schedule I (preview)
- Section 7 – Policies of sea-insurance (preview)
- Section 8 – Bonds, debentures or other securities issued on loans under Act XI of 1879 (preview)
- Section 8A – Securities dealt in depository not liable to stamp-duty (preview)
- Section 8B – Corporatisation and demutualisation schemes and related instruments not liable to duty (preview)
- Section 8C – Negotiable warehouse receipts not liable to stamp duty (preview)
- Section 8D – Agreement or document for assignment of receivables not liable to stamp duty (preview)
- Section 8E – Conversion of a branch of any bank into a wholly owned subsidiary of bank or transfer of shareholding of a bank to a holding company of bank not liable to duty (preview)
- Section 8F – Agreement or document for transfer or assignment of rights or interest in financial assets not liable to stamp duty (preview)
- Section 8G – Strategic sale, disinvestment, etc., of immovable property by Government company not liable to stamp duty (preview)
- Section 9 – Power to reduce, remit or compound duties (preview)
- Section 9A – Instruments chargeable with duty for transactions in stock exchanges and depositories (preview)
- Section 9B – Instruments chargeable with duty for transactions otherwise than through stock exchanges and depositories (preview)
- Section 10 – Duties how to be paid (preview)
- Section 11 – Use of adhesive stamps (preview)
- Section 12 – Cancellation of adhesive stamps (preview)
- Section 13 – Instruments stamped with impressed stamps how to be written (preview)
- Section 14 – Only one instrument to be on same stamps (preview)
- Section 15 – Instrument written contrary to section 13 or 14 deemed unstamped (preview)
- Section 16 – Denoting duty (preview)
- Section 17 – Instrument executed in India (preview)
- Section 18 – Instruments other than bills and notes executed out of India (preview)
- Section 19 – Bills and notes drawn out of India (preview)
- Section 20 – Conversion of amount expressed in foreign currencies (preview)
- Section 21 – Stock and marketable securities how to be valued (preview)
- Section 22 – Effect of statement of rate of exchange or average price (preview)
- Section 23 – Instruments reserving interest (preview)
- Section 23A – Certain instruments connected with mortgages of marketable securities to be chargeable as agreements (preview)
- Section 24 – How transfer in consideration of debt, or subject to future payment, etc., to be charged (preview)
- Section 25 – Valuation in case of annuity, etc (preview)
- Section 26 – Stamp where value of subject-matter is indeterminate (preview)
- Section 27 – Facts affecting duty to be set forth in instrument (preview)
- Section 28 – Direction as to duty in case of certain conveyances (preview)
- Section 29 – Duties by whom payable (preview)
- Section 30 – Obligation to give receipt in certain cases (preview)
Chapter III — Adjudication As To Stamps
- Section 31 – Adjudication as to proper stamp (preview)
- Section 32 – Certificate by Collector (preview)
Chapter IV — Instruments Not Duly Stamped
- Section 33 – Examination and impounding of instruments (preview)
- Section 34 – Special provision as to unstamped receipts (preview)
- Section 35 – Instruments not duly stamped inadmissible in evidence, etc (preview)
- Section 36 – Admission of instrument where not to be questioned (preview)
- Section 37 – Admission of improperly stamped instruments (preview)
- Section 38 – Instruments impounded how dealt with (preview)
- Section 39 – Collector's power to refund penalty paid under section 38, sub-section (1) (preview)
- Section 40 – Collector's power to stamp instruments impounded (preview)
- Section 41 – Instruments unduly stamped by accident (preview)
- Section 42 – Endorsement of instruments on which duty has been paid under sections 35, 40 or 41 (preview)
- Section 43 – Prosecution for offence against Stamp-law (preview)
- Section 44 – Persons paying duty or penalty may recover same in certain cases (preview)
- Section 45 – Power to Revenue-authority to refund penalty or excess duty in certain cases (preview)
- Section 46 – Non-liability for loss of instruments sent under section 38 (preview)
- Section 47 – Power of payer to stamp bills, and promissory notes received by him unstamped (preview)
- Section 48 – Recovery of duties and penalties (preview)
Chapter V — Allowances For Stamps In Certain Cases
- Section 49 – Allowance for spoiled stamps (preview)
- Section 50 – Application for relief under section 49 when to be made (preview)
- Section 51 – Allowance in case of printed forms no longer required by Corporations (preview)
- Section 52 – Allowance for misused stamps (preview)
- Section 53 – Allowance for spoiled or misused stamps how to be made (preview)
- Section 54 – Allowance for stamps not required for use (preview)
- Section 54A – Allowances for stamps in denominations of annas (preview)
- Section 54B – Allowances for Refugee Relief stamps (preview)
- Section 55 – Allowance on renewal of certain debentures (preview)
Chapter VI — Reference And Revision
- Section 56 – Control of, and statement of case to, Chief Controlling Revenue-authority (preview)
- Section 57 – Statement of case by Chief Controlling Revenue-authority to High Court (preview)
- Section 58 – Power of High Court to call for further particulars as to case stated (preview)
- Section 59 – Procedure in disposing of case stated (preview)
- Section 60 – Statement of case by other Courts to High Court (preview)
- Section 61 – Revision of certain decisions of Courts regarding the sufficiency of stamps (preview)
Chapter VII — Criminal Offences And Procedure
- Section 62 – Penalty for executing, etc., instrument not duly stamped (preview)
- Section 62A – Penalty for failure to comply with provisions of section 9A (preview)
- Section 63 – Penalty for failure to cancel adhesive stamp (preview)
- Section 64 – Penalty for omission to comply with provisions of section 27 (preview)
- Section 65 – Penalty for refusal to give receipt, and for devices to evade duty on receipts (preview)
- Section 66 – Penalty for not making out policy or making one not duly stamped (preview)
- Section 67 – Penalty for not drawing full number of bills or marine policies purporting to be in sets (preview)
- Section 68 – Penalty for post-dating bills, and for other devices to defraud the revenue (preview)
- Section 69 – Penalty for breach of rule relating to sale of stamps and for unauthorised sale (preview)
- Section 70 – Institution and conduct of prosecutions (preview)
- Section 71 – Jurisdiction of Magistrates (preview)
- Section 72 – Place of trial (preview)
Chapter VIII — Supplemental Provisions
- Section 73 – Books, etc., to be open to inspection (preview)
- Section 73A – Power of Central Government to make rules (preview)
- Section 73B – Power to issue directions and to authorise certain authorities to issue instructions, etc (preview)
- Section 74 – Powers to make rules relating to sale of stamps (preview)
- Section 75 – Powers to make rules generally to carry out Act (preview)
- Section 76 – Publication of rules (preview)
- Section 76A – Delegation of certain powers (preview)
- Section 77 – Saving as to court-fees (preview)
- Section 77A – Saving as to certain stamps (preview)
- Section 78 – Act to be translated, and sold cheaply (preview)
- Section 79 – [Repealed.] (preview)