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Indian Stamp Act, 1899

[Act No. 2 of Year 1899]

Contents
Sections Particulars
Chapter I Preliminary
1 Short title, extent and commencement
2 Definitions
Chapter II Stamp Duties
  A-Of the liability of instruments to duty
3 Instruments chargeable with duty
4 Several instruments used in single transaction of sale, mortgage or settlement
5 Instruments relating to several distinct matters
6 Instruments coming within several descriptions in Schedule I
7 Policies of sea-insurance
8 Bonds, debentures or other securities issued on loans under Act 11 of 1879
8A Securities not liable to stamp duty
9 Power to reduce, remit or compound duties
B-Of stamps and the mode of using them
10 Duties how to be paid
11 Use of adhesive stamps
12 Cancellation of adhesive stamps
13 Instruments stamped with impressed stamps how to be written
14 Only one instrument to be on same stamp
15 Instrument written contrary to section 13 or 14 deemed unstamped
16 Denoting duty
  C-Of the time of stamping instruments
17 Instruments executed in India
18 Instruments other than bills and notes executed out of India
19 Bills and notes drawn out of India
  D-Of valuations for duty
20 Conversion of amount expressed in foreign currencies
21 Stock and marketable securities how to be valued
22 Effect of statement of rate of exchange or average price
23 Instruments reserving interest
23A Certain instruments connected with mortgages of marketable securities to be chargeable as agreements
24 How transfer in consideration of debt, or subject to future payment, etc. to be charged
25 Valuation in case of annuity, etc.
26 Stamp where value of subject-matter is indeterminate
27 Facts affecting duty to be set forth in instrument
28 Direction as to duty in case of certain conveyances
  E-Duty by whom payable
29 Duties by whom payable
30 Obligation to give receipt in certain cases
Chapter III Adjudication As To Stamps
31 Adjudication as to proper stamp
32 Certificate by Collector
Chapter IV Instruments Not Duly Stamped
33 Examination and impounding of instruments
34 Special provision as to unstamped receipts
35 Instruments not duly stamped inadmissible in evidence, etc.
36 Admission of instrument where not to be questioned
37 Admission of improperly stamped instruments
38 Instruments impounded how dealt with
39 Collector's power to refund penalty paid under section 38, sub-section (1)
40 Collector's power to stamp instruments impounded
41 Instruments unduly stamped by accident
42 Endorsement of instruments in which duty has been paid under sections 35, 40 or 41
43 Prosecution for offence against stamp law
44 Persons paying duty or penalty may recover same in certain cases
45 Power to Revenue authority to refund penalty or excise duty in certain cases
46 Non-liability for loss of instruments sent under section 38
47 Power of payer to stamp bills and promissory notes received by him unstamped
48 Recovery of duties and penalties
Chapter V Allowances For Stamps In Certain Cases
49 Allowance for spoiled stamps
50 Application for relief under section 49 when to be made
51 Allowance in case of printed forms no longer required by corporations
52 Allowance for misused stamps
53 Allowance for spoiled or misused stamps how to be made
54 Allowance for stamps not required for use
54A Allowances for stamps in denomination of annas
54B Allowances for Refugee Relief Stamps
55 Allowance on renewal of certain debentures
Chapter VI Reference And Revision
56 Control of, and statement of case to, Chief Controlling Revenue-authority
57 Statement of case by Chief Controlling Revenue-authority to High Court
58 Power of High Court to call for further particulars as to case stated
59 Procedure in disposing of case stated
60 Statement of case by other courts to High Court
61 Revision of certain decisions of courts regarding the sufficiency of stamps
Chapter VII Criminal Offences And Procedure
62 Penalty for executing, etc. instrument not duly stamped
63 Penalty for failure to cancel adhesive stamp
64 Penalty for omission to comply with provisions of section 27
65 Penalty for refusal to give receipt; and for devices to evade duty on receipts
66 Penalty, for not making out policy or making one not duly stamped
67 Penalty for not drawing full number of bills or marine policies purporting to be in sets
68 Penalty for post-dating bills, and for other devices to defraud the revenue
69 Penalty for breach of rule relating to sale of stamps and for unauthorized sale
70 Institution and conduct of prosecutions
71 Jurisdiction of Magistrates
72 Place of trial
Chapter VIII Supplemental Provisions
73 Books, etc. to be open to inspection
74 Powers to make rules relating to sale of stamps
75 Power to make rules generally to carry out Act
76 Publication of rules
76A Delegation of certain powers
77 Saving as to court-fees
77A Saving as to certain stamps
78 Act to be translated and sold cheaply
79 [Repeal.- Representation by the Repealing and Amending Act, 1914]
  Schedule I
  Schedule II
  Footnotes

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:-



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