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Indian Stamp Act, 1899


Foot Notes

1 Substituted by Act No. 43 of 1955, w.e.f. 1st. April, 1956.

2 Substituted for the words "Part B States" by the AO (No. 2) 1956.

3 Substituted for the words "the States" by Act No. 43 of 1955, w.e.f. 1st. April, 1956.

4 Clause (8) omitted by the AO 1937.

5 Substituted for the words "the L.G." by the AO 1937.

6 Substituted for the words "collecting government" by the AO 1950.

7 Clause (12A) inserted by the AO 1937, omitted by Act No. 43 of 1955.

8 Inserted by Act No. 43 of 1955, w.e.f. 1st. April, 1956.

9 Inserted by Act No. 15 of 1904.

10 The word "and" and sub-clause (c) omitted by Act No. 5 of 1906.

11 The word "and" omitted by Act No. 18 of 1928.

12 The word "and" omitted by Act No. 18 of 1928.

13 Inserted by Act No. 18 of 1928.

14 Refer to the Army Act, 1950.

15 Clause (26) added by the AO 1950 and subsequently omitted by Act No. 43 of 1955, w.e.f. 1st. April, 1956.

19 Inserted by Act No. 5 of 1927.

20 The word "cheque" omitted by Act No. 5 of 1927.

21 Omitted by Act No. 13 of 1973.

22 Sub-sections (1), (2), and (3) represented by Act No. 11 of 1963, w.e.f. 1st. August, 1963.

23 Substituted for the words "eight annas per centum".

24 Inserted by the Depositories Act,1996.

25 Substituted by Act No. 8 of 1997, w.e.f. 15th. January, 1997.

26 Section 9 re-numbered as sub-section (1) of that section by the AO 1950.

27 Substituted by the AO 1937 for the words "The G.G. in C."

28 The word "collecting" omitted by the AO 1950.

29 Substituted by the AO 1937 for the words "British India".

30 Inserted by Act No. 32 of 1994, w.e.f. 13th. May, 1994.

31 Inserted by the AO 1950.

32 The words "written in any Oriental Language" omitted by Act No. 43 of 1955, w.e.f. 1st. April, 1956.

33 Substituted by Act No. 19 of 1958, for the words "with the duty of one anna or half an anna", w.e.f. 1st. October, 1958.

33A The word "cheques" omitted by Act No. 5 of 1927.

34 Substituted by Act No. 1 of 1912, for the words and figures "Articles No. 5(b)."

35 Substituted by Act No. 15 of 1904.

36 Substituted for the words "the Secretary of State in Council" by the AO 1937.

37 Substituted by Act No. 15 of 1904, for the words, brackets and figures "No. 6 (Agreement to Mortgage)".

38 Substituted by Act No. 5 of 1906, for the original clause (b).

39 Added by Act No. 5 of 1906.

40 Substituted by Act No. 19 of 1958, for the words "eight annas", w.e.f. 1st. October, 1958.

41 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 No. 4 of 1914.

42 Substituted for the words "with a duty of one anna or half an anna" by Act No. 9 of 1958, w.e.f. 1st. October, 1958.

43 See now the Code of Civil Procedure, 1908, Sch. I, Order XIII, rule 9.

44 Substituted for the words "promissory note or cheque." by Act No. 5 of 1927.

45 Substituted for the words "with the duty of one anna" by Act No. 19 of 1958, w.e.f. 1st. October, 1958.

46 Substituted by Act No. 5 of 1927, for the words "note or cheque".

47 Substituted for the words "any bill of exchange" by the AO 1937.

48 The words "or cheque" omitted by the AO 1937.

49 The word "cheque" omitted by the AO 1937.

50 Inserted by Act No. 4 of 1914.

51 Inserted by Act No. 5 of 1960.

52 Substituted for the words "one anna" by Act No. 9 of 1958, w.e.f. 1st. October, 1958.

53 Inserted by Act No. 19 of 1948, w.e.f. 1st. October, 1958.

54 Inserted by Act No. 13 of 1973.

55 Inserted by Act No. 5 of 1904.

56 Substituted by the AO (No. 2),1956, for the former clauses (a) to (g).

57 Substituted by GSR 1944, dated 30th. October, 1968.

58 Substituted by GSR 7(E), dated 2nd. January, 1974.

59 Omitted by Regulation 6 of 1963.

60 Substituted for the words "Laccadive, Minicoy and Amindivi Islands" by GSR 432, dated 21st. October, 1974.

61 Inserted by GSR 1944, dated 30th. October, 1968.

62 Inserted by Regulation 6 of 1963.

63 The words "Chief Court or Judicial Commissioner's Court" omitted by the AO 1950.

64 The words "Chief Court or Judicial Commissioner's Court" omitted by the AO 1948.

89 Inserted by Act No. 5 of 1927.

90 The word "cheque" omitted by Act No. 5 of 1927.

91 Inserted by Act No. 5 of 1917.

92 Substituted by Act No. 19 of 1958, for the words "one anna or half an anna", w.e.f. 1st. October, 1958.

93 Substituted by the AO 1937.

94 Substituted by the AO 1950, for the words "collecting Government".

95 The words "subject to the control of the G.G. in C." omitted by the AO 1937.

96 Substituted by the AO 1937, for the original sub-section.

97 Inserted by Act No. 4 of 1914.

98 Substituted by AO 1937, for the words "The Local Government may by notification in local official Gazette".

99 Omitted by the AO 1950.

100 Inserted by Act No. 19 of 1958, w.e.f. 1st. October, 1958.

101 Substituted by Act No. 19 of 1958, w.e.f. 1st. October, 1958.

102 Substituted by Act No. 18 of 1928.

103 See now the Army Act, 1950.

104 Inserted by Act No. 14 of 1932.

105 See now the Air Force Act, 1950.

106 Substituted by Act No. 6 of 1910.

107 Clause (c), omitted by AO 1950.

108 Substituted by Act No. 15 of 1904, for the original article.

109 See now the Apprentices Act, 1961.

110 See now the Companies Act, 1956.

111 See now the Bombay District Municipal Act, 1901.

112 The words, figures and brackets "and (3)" omitted by Act No. 5 of 1927.

113 Omitted by Act No. 5 of 1927.

114 Substituted for the former items (b) and (c) by Act No. 76 of 1956, w.e.f. 1-2-1957.

115 Substituted for the words "four annas" by Act No. 19 of 1958, w.e.f. 1st. October, 1958.

116 Substituted for the words "eight annas" Act No. 19 of 1958, w.e.f. 1st. October, 1958.

117 Substituted for the words "twelve annas" Act No. 19 of 1958, w.e.f. 1st. October, 1958.

118 Substituted for the words "one rupee" by Act No. 32 of 1994 , w.e.f. 13th. May, 1994.

119 See now the relevant provisions of the Indian Ports Act, 1908.

120 Substituted by Act No. 43 of l955, for the words "the States", w.e.f. 1st. April, 1956.

121 Substituted by Act No. 43 of 1923, for the words "One anna".

122 Article 21 omitted by Act No. 5 of 1927.

123 Relevant provisions of the Indian Copyright Act, 1914 to be referred to.

124 Substituted by Act No. 5 of 1906, for cls. (b) and (c).

125 Inserted by Act No. 10 of 1914.

126 Substituted by Act No. 43 of 1955, for the former article, w.e.f. 1st. April, 1956.

127 Substituted by Act No. 19 of 1958, for the words "Three annas", w.e.f. 1st. October, 1958.

128 Substituted by Act No. 19 of 1958, for the words "Six annas", w.e.f. 1st. October, 1958.

129 Substituted by Act No. 19 of 1958.

130 Substituted by Act No. 15 of 1904, for "See Agreement by way of equitable mortgage (No. 6)".

131 Inserted by Act 38 of 1926.

132 Rep. by Act 1 of 1838.

133 Entry relating to "Equitable mortgage" omitted by Act No. 15 of 1904.

134 Exemption (b) omitted by AO 1937.

135 Substituted by Act No. 43 of l923, or "One anna".

136 Substituted by Act No. 32 of 1985, for "One rupee", w.e.f. 1-7-1985.

137 The relevant provisions of the Companies Act, 1956 to be referred to.

138 Substituted by Act No. 15 of 1904, for the words "An agreement to mortgage (No. 6)".

139 The words "at the time of execution" omitted by Act No. 15 of 1904.

140 Exemption (3) omitted by Act No. 15 of 1904.

141 Substituted by Act No. 5 of 1906, for the words "one year".

142 Substituted by Act No. 15 of l904, for the words "Four annas".

143 Substituted by Act No. 6 of 1910, for original Article 43.

144 Inserted by Act No. 15 of 1904.

145 Substituted by Act No. 5 of 1906, for original divisions A and B.

146 The words "fifteen naye paise or" omitted by Act No. 14 of 1961.

147 Substituted by Act No. 19 of 1958, for the words "One anna", w.e.f. 1st. October, 1958.

148 Substituted by Act No. 19 of 1958, for the words "Half an anna", w.e.f. 1st. October, 1958.

149 Substituted for the words "one thousand rupees" by Act No. 18 of 1928.

150 Substituted for the words "Two annas", by Act No. 19 of 1958, w.e.f. 1st. October, 1958.

151 Substituted for the words "One anna" by Act No. 19 of 1958.

152 Substituted by Act No. 19 of 1958, for the words "four annas".

153 Substituted by Act No. 43 of 1923, for the words "fire-insurance".

154 Substituted by Act No. 19 of 1958, for the words and figures "Rupees 2.80", w.e.f. 1st. October, 1958.

155 Inserted by Act No. 15 of 1925.

156 Substituted for the words "Or other insurance", by Act No. 43 of 1955, w.e.f. 1st. October, 1958

157 Inserted by Act No. 43 of 1955, w.e.f. 1st. April, 1956.

158 Substituted for the words "of sea-insurance of a policy of fire-insurance" by Act No. 43 of 1923.

159 Inserted by Act No. 14 of 1961.

160 Refer the relevant provisions of Indian Registration Act, 1908.

161 Substituted by Act No. 43 of 1923.

162 Substituted for the words "Fifteen naye paise", by Act No. 66 of 1976, w.e.f. 1st. June, 1976.

163 Substituted for the words "Twenty paise", by Act No. 32 of 1994, w.e.f. 13th. May, 1994.

164 Substituted by Act No. 32 of 1994, for the words "Twenty rupees", w.e.f. 13th. May, 1994.

165 Substituted by Act No. 18 of 1928, for the words "or exempted".

166 Inserted by Act No. 18 of 1928.

167 Substituted by the Andhra (Adaptation of Law on Union subjects) Order, 1954, for the words "in the Presidencies of Fort St. George and Bombay", w.e.f. 1st. October, 1953.

168 Inserted by Adaptation of Laws (No.2) Order, 1956.

169 Inserted by Act No. 35 of 1934.

170. Substituted by Act No. 10 of 1927 for the words "or soldiers".

171 Substituted by Act No. 10 of 1927, for the words "Her Majesty's Army or Her Majesty's Indian Army".

172 Substituted by Act No. 10 of 1927, for the words "either of the said forces".

173 Inserted by Act No. 5 of 1906.

174 Substituted by AO I937, for the words "Governor of Bombay in-council".

175 Substituted by AO 1937, for the word "government".

176 Substituted by AO 1950, for the word "crown".

177 Explanation (b) omitted by AO 1937.

178 Relevant provisions of Companies Act, 1956 to be referred to.

179 Substituted for the words "Three-quarters of" by Act No. 6 of 1910.

180 Substituted for the words "Three-quarters" by Act No. 6 of 1910.

181 Substituted for the words "one quarter" by Act No. 6 of 1910.

182 Refer the relevant provisions of the Administrator General's Act, 1913 and the Administrators General Act, 1963.



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