Indian Stamp Act, 1899
1. Short title, extent and commencement
(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 to 2[the territories which, immediately before the lst 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 Schedule VII to the Constitution.]
(3) It shall come into force on the first day of July, 1899.