Rajasthan Stamp Act, 1998

Bare Act · 1998

In the syllabus of: Rajasthan Higher Judiciary · Rajasthan JLO

Act number: 14 of 1999
Enacted: 24 March 1999
Contents: 91 sections

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Section 1 – Short title, extent and commencement
Section 2 – Definitions
Section 3 – Instrument chargeable with duty
Section 4 – Payment of stamp duty in cash
Section 5 – Several instruments used in single transaction of sale, mortgage, agreement or any other document (memorandum etc.) relating to the deposit of title deeds or settlement
Section 6 – Instrument relating to several distinct matters (preview)
Section 7 – Instruments coming within several descriptions in the Schedule (preview)
Section 8 – Payment of duty on copies, counterparts or duplicates when that duty has not been paid on the principal or original document (preview)
Section 9 – Power to reduce, remit or compound duties (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 stamp (preview)
Section 15 – Instrument written contrary to section 13 or 14 deemed unstamped (preview)
Section 16 – Denoting duty (preview)
Section 17 – Instruments executed in the State (preview)
Section 18 – Instruments other than bills and notes executed out of State (preview)
Section 19 – Bill and notes drawn out of India (preview)
Section 20 – Payment of duty on certain instrument liable to increased duty in the State of Rajasthan (preview)
Section 21 – Payment of difference of duty on copies of instruments registered out of the State (preview)
Section 22 – Conversion of amount expressed in foreign currencies (preview)
Section 23 – Stock and marketable securities how to be valued (preview)
Section 24 – Effect of statement of rate of exchange or average price (preview)
Section 25 – Instruments reserving interest (preview)
Section 26 – Certain instruments connected with mortgages of marketable securities to be chargeable as agreements (preview)
Section 27 – How transfer in consideration of debt, or, subject to future payment, etc., to be charged (preview)
Section 28 – Valuation in case of annuity, etc (preview)
Section 29 – Stamps duty where value of subject matter is indeterminate (preview)
Section 30 – Facts affecting duty to be set forth in instruments- (preview)
Section 31 – Direction as to duty in case of certain conveyances (preview)
Section 32 – Duties by whom payable (preview)
Section 33 – Obligation to give receipt in certain cases (preview)
Section 34 – Person from whom duty on an instrument is due (preview)
Section 35 – Adjudication as to proper stamp (preview)
Section 36 – Certificate by Collector (preview)
Section 37 – Examination and impounding of instruments (preview)
Section 38 – Special provisions as to unstamped receipts (preview)
Section 39 – Instruments not duly stamped inadmissible in evidence, etc (preview)
Section 40 – Admission of instrument, where not to be questioned (preview)
Section 41 – Admission of improperly stamped instruments (preview)
Section 42 – Instruments impounded how dealt with (preview)
Section 43 – Collector's power to refund penalty under sub-section (1) of section 42 (preview)
Section 44 – Collector's power to stamp instrument impounded (preview)
Section 45 – Instruments unduly stamped by accident (preview)
Section 46 – Endorsement of instruments on which duty has been paid under sections 39, 44 or 45 (preview)
Section 47 – Prosecution for offence against stamp law (preview)
Section 48 – Persons paying duty or penalty may recover the same in certain case (preview)
Section 49 – Power to refund penalty or excess duty in certain cases (preview)
Section 50 – Non-liability for loss of instrument sent under section 42 (preview)
Section 51 – Instrument undervalued, how to be valued (preview)
Section 52 – Rectification of mistakes (preview)
Section 53 – Determination of the correct nature of the document and the recovery of proper duty (preview)
Section 54 – Intimation of reference and payment of duty before reference (preview)
Section 55 – Procedure in case of non-registration of documents required to be registered with the purpose of avoiding stamp duty (preview)
Section 56 – Recovery of duties and penalties (preview)
Section 57 – Validity of certificate or endorsement in respect of instrument for which higher rate of duty is payable in Rajasthan (preview)
Section 58 – Allowance for spoiled stamps (preview)
Section 59 – Application for relief under section 58 when to be made (preview)
Section 60 – Allowance in case of printed forms no longer required by corporations (preview)
Section 61 – Allowance for misused stamps (preview)
Section 62 – Allowance for spoiled or misused stamps how to be made (preview)
Section 63 – Allowance for stamps not required for use (preview)
Section 64 – Allowance on renewal of certain debentures (preview)
Section 65 – Revision by the Chief Controlling Revenue Authority (preview)
Section 66 – General Superintendence and Control over Collectors (preview)
Section 67 – Statement of case by the Chief Controlling Revenue Authority to High Court (preview)
Section 68 – Power of High Court to call for further particulars as to case stated (preview)
Section 69 – Procedure in disposing of case stated (preview)
Section 70 – Statement of case by other Court to High Court (preview)
Section 71 – Revision of certain decision of Court regarding the sufficiency of stamps (preview)
Section 72 – Interest on duty, surcharge or penalty (preview)
Section 73 – Penalty for executing, etc., instrument not duly stamped (preview)
Section 74 – Penalty for failure to cancel adhesive stamp (preview)
Section 75 – Penalty for omission to comply with provision of section 30 (preview)
Section 76 – Recovery of amount of deficit stamp duty (preview)
Section 77 – Penalty for refusal to give receipt and for devices to evade duty on receipts (preview)
Section 78 – Penalty for not making out policy or making one not duly stamped (preview)
Section 79 – Penalty for not drawing full number of bills or marine policies purporting to be in sets (preview)
Section 80 – Penalty for post-dating bills and for other devices to defraud the revenue (preview)
Section 81 – Penalty for breach of provisions of section 85 (preview)
Section 82 – Penalty for breach of rule relating to sale of stamps and for unauthorized sale (preview)
Section 83 – Institution and conduct of prosecutions (preview)
Section 84 – Place of trial (preview)
Section 85 – Books, etc., to be open to inspection (preview)
Section 86 – Powers to make rules relating to sale of stamps (preview)
Section 87 – Power to make rules generally to carry out the purposes under the Act - (preview)
Section 88 – Saving as to court fees (preview)
Section 89 – Saving as to certain Stamps (preview)
Section 90 – Application of the Indian Stamp Act, 1899 (preview)
Section 91 – Repeal and Savings (preview)

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