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Report No. 67

The Indian Stamp Act, 1899

Chapter I Genesis of the Report
Importance of the Act
Lines of revision
Chapter 2 Section 1-territorial Application
Union Territories
Chapter 3 Definitions-Sections 2(1) To 2(4)
Section 2(2)-Bill of Exchange-Inclusive portion
Second alternative-deletion of the extended part
Section 2(3)-Bill of Exchange payable on demand
Stamp duty
Chapter 4 Definitions In Sections 2(5) to 2(10)
Section 2(5)-"bond"
Points of difference and similarity
Recommendation relating to clause (c)
Section 2(10)-"Conveyance"
Chapter 5 Definitions in Sections 2(11) to 2(18)
Section 2(11)-"duly stamped"
Section 2(15)-"Instrument of partition"
Second part of the definition considered
Test of exclusive possession not conclusive
Chapter 6 Definitions in Section 2(19) and 2(20)
Section 2(19)-"Policy of Insurance"-Introductory
Suggestion considered
Section 4 of the 1963 Act-Form of policy
Likely consequences of being referred to the Marine Insurance Act-Informal notes in insurance business
Inland transport
Appendix 1 Section 2(20)-Revised definition of "Policy of Sea Insurance" as already decided
Appendix 2 Extracts from the Finance Act, 1959 (English)
Appendix 3 Specimen Slip1 of Marine Insurance
Chapter 7 Definitions in Sections 2(21) to 2(25)
Section 2(21)-"Power of attorney"
Question of instruments liable to court fees
Promise to pay how far required
Recommendation to exclude attested instruments
Section 2(25)
Chapter 8 The Charge of Tax-Sections 3 to 7
Section 3-Introduction
Section 6
Appendix 1 Section 4-English Law as to two Instruments Used to Effectuate one Transaction
Appendix 2 Points Concerning Gifts, Exchanges, Trusts, Etc. Under Section 4
Chapter 9 Mode of Payment-Sections 8 to 10A
Payment of stamp duty and court fees in cash in the event of Shortage in the availability of non-judicial stamps and court fees stamps
Chapter 10 Stamps and the Mode of Using Them-Sections 11-16
Section 11
Introductory-section 14 and section 14A (New)
Case of two instruments
Chapter 11 Time of Payment-Sections 17-19
Section 17
Proper time of cancellation
Chapter 12 Computation of ad Valorem Duty-Sections 20 to 26
Section 24-Analysis the section
Later English Acts
Explanation applicable only where sale subject to incumbrance
Section 26-Introductory
Chapter 13 Facts to be Stated in Instruments-Sections 27-28
Section 27-Introductory
Courses open to the Registrar
Appendix State Amendments to Section 27
Chapter 14 Liability as Regards Stamp Duty-Sections 29-30 and Section 30A (New)
Obligation confined to movable property
Chapter 15 Adjudication as to Stamps-Sections 31-32
Chapter 16 Instruments Not Duly Stamped-impounding by Public officers-Sections 33-34
Section 33
Section 33(1)-Exception regarding officers of police whether to be extended
Chapter 17 Action upon Instruments not Duly Stamped-Sections 35 to 37
Views expressed
Recommendation as to pronotes
Recommendation to admit secondary evidence
Section 37-Introductory
Chapter 18 Impounding and Connected Provisions-Sections 38-47
Section 38-Introductory
Recommendation to transpose section 46 as section 38A
Section 43
Chapter 19 Recovery from Person from whom Duty is due
Objections answered
Chapter 20 Refund-Sections 49 to 55
Re-draft recommended
Need for charge
Appendix Some Sample Situations wiiere an Instrument Would be Void1
Chapter 21 Reference and Revision-Sections 56-61
Meaning of "High Court"
Recommendation to amend section 59(2)
Section 61(2)
Appendix Provisions for Hearing by Judges of a Particular Number, Occurring in Selected Enactments
Chapter 22 Offences: Sections 62 to 69
Vicarious liability in general
Recommendation of amend section 64(c)
Chapter 23 Procedure in Regard to Offences-Sections 70-72
Chapter 24 Rules-Sections 74 to 76
Desirability of combining the sections
Chapter 25 Miscellaneous-Sections 73 and 77 to 78A
Miscellaneous-Sections 73 and 77 to 78A
Chapter 26 Scheme of the Articles
Scheme of the Articles
Chapter 27 Article 1
Article 1
Cases illustrating obscurity
Chapter 28 Articles 2 to 4
Article 2-Introductory
Appendix Regarding exemption (a)
Chapter 29 Article 5
Article 5
Chapter 30 Article 6
Distinction between hypothecation and pledge
Chapter 31 Articles 7-12
Articles 7,12
Chapter 32 Articles 13-14
Article 13
Article 14-Introductory-Recommendation to add exemption
Chapter 33 Article 15
Article 15
Chapter 34 Articles 16-21
Articles 16-21
Chapter 35 Article 22
Article 22-Introductory
Article 38
Appendix Extract of Section 1, Deeds of Arrangements Act, 1914 (English)
Chapter 36 Articles 23-25
Article 23-Introduction
Article applicable even to copies of instruments not creating rights
Chapter 37 Articles 26-29
Articles 26-29
Chapter 38 Article 30
Article 30-Introduction
Chapter 39 Articles 31-34
Articles 31-34
Chapter 40 Article 35
Article 35-Introductory
Chapter 41 Articles 36-45
Article 35-Introductory
Rent paid in advance
Chapter 42 Article 46
Article 46
Chapter 43 Article 47-Policies of Marine Insurance
Main point-reduction of stamp duty from ad valorem duty to fixed amount
Appendix 1 Section 2(20)-Revised Definition of "Policy of Sea Insurance"
Appendix 2 Statement Showing Law of Stamp Duty in England Before 1959, Regarding Marine Insurance
Appendix 3 Provisions of the Finance Act, 1959 (7 Sr 8 Eliz. 2, C. 58) Relevant to Stamp Duties on Marine Insurance Policies
Stamp Duties
Stamp duty on policies of insurance
Repeals Relating to Stamp Duty on Insurance Policies
Appendix 4 English Law as to Stamp Duties on Marine Insurance Policies After 1959
Chapter 44 Article 47 and Accident Policy
Special Exemptions
Contract of insurance
Object of personal accident insuranc
Distinction between life insurance and accident insurance
Comments of State Governments regarding Duty on renewal
Duty on renewal
Chapter 45 Articles 48 to 50
Article 48-Introductory
Recommendation as to Article 48(f)
Chapter 46 Articles 51 to 57
Article 51
Article 58-Receipt-Exemption (a)
Article 55-Analogous
Chapter 47 Articles 58 to 60
Article 58
Words "as set forth"
Chapter 48 Articles 61-63
Article 61-Introductory
Clause (d)-transfer under the Administrator General's Act-verbal change recommended
Chapter 49 Articles 64-65
Article 64-Introductory
Conveyance and trust
Chapter 50 Conclusion
Mysore case

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