Indian Stamp Act

0 indexed judgments cite this act. Sections below link to the judgments in the corpus that rely on them, alongside a recently decided selection.

Sections in the index

Section 005% of the secured amount,
Section 1Subs. by Act 19 of 1958, s. 4, for “with the Duty of one anna or half an anna” (w.e.f. 1-10-1958).
Section 2Ins. by Act 7 of 2019, s. 20 (w.e.f. 1-7-2020). [Earlier notified w.e.f. 9-1-2020 followed by 1-4-2020]
Section 3The words “Fifteen nayepaise or” omitted by Act 14 of 1961, Section 16, the words in italics were subs. by Act 19 of 1958, s.
Section 4AFFIDAVIT, including an affirmation or
Section 5Subs. by Act 43 of 1955, s. 2, for “the States” (w.e.f. 1-4-1956).
Section 6Subs. by the A.O. 1950, for “collecting Government”.
Section 7in any other case ... ...
Section 8APPRAISEMENT OR VALUATION, made
Section 9APPRENTICHESHIP –DEED
Section 10ARTICLES OF ASSOCIAITON OF A
Section 11ASSIGNMENT—See Conveyance (No. 23)
Section 12AWARD, that is to say, any decision in writing
Section 13BILL OF EXCHANGE (as defined by S. 2(2)
Section 14BILL OF LADING (including a through bill of
Section 15for the amount secured by
Section 16, CUSTOMS BOND (No. 26), INDEMNITY BOND (No. 34),
Section 17Cancellation Instrument of (including
Section 18CERTIFICATE OF SALE (in respect of each property
Section 19A. Payment of duty on certain instruments liable to increased duty in Himachal Pradesh
Section 20CHARTER PARTY—that is to say,
Section 21Stock and marketable securities how to be valued. —Where an instrument is chargeable with
Section 22Effect of statement of rate of exchange or average price.—Where an instrument contains a
Section 23for a consideration equal to the total
Section 24COPY OR EXTRACT- Certified to be a
Section 25COUNTERPART OR DUPLICATE
Section 26CUSTOMS-BONDS-
Section 27Facts affecting duty to be set forth in instrument. —The consideration (if any) and all other
Section 28Direction as to duty in case of certain conveyances.—(1) Where any property has been
Section 29DIVORCE—Instrument of, that is to say,
Section 30Obligation to give receipt in certain cases.
Section 31Adjudication as to proper stamp.—(1) When any instrument, whether executed or not and
Section 32FURTHER CHARGE— Instrument
Section 33GIFT- Instrument of, not being a
Section 34, Respondentia Bond (No. 56), Security
Section 35LEASE- including and under lease or
Section 36Admission of instrument where not to be questioned.—Where an instrument has been admitted
Section 37LETTER OF CREDIT, that is to say any
Section 38LETTER OF LICENSE, that is to say
Section 39MEMORANDUM OF ASSOCIAITON
Section 40MORTGAGE – DEED, not being an
Section 41, Respondentia Bond (No. 56) or
Section 42NOTARIAL ACT, that is to say, any
Section 43NOTE OR MEMORANDUM, sent
Section 44NOTE OF PROTEST BY THE MASTER OF
Section 45PARTITION- Instrument of [as defined by
Section 46PARTNERSHIP
Section 47POLICY OF INSURANE—
Section 48POWER OR ATTORNEY
Section 49Allowance for spoiled stamps.—Subject to such rules as may be made by 1 [the 2 [State
Section 50Application for relief under section 49 when to be made.—The application for relief under
Section 51PROTEST BY THE MASTER OF
Section 52PROXY, empowering any person to vote at any
Section 53Allowance for spoiled or misused stamps how to be made.—In any case in which allowance is
Section 54RECONVEYANCE OF MORTGAGED
Section 55RELEASE - that is to say, any instrument
Section 56or Security Bond (No. 57).
Section 57Security Bond or mortgaged—deed,
Section 58SETTLEMENT—
Section 59SHARE WARRANTS to bearer issued
Section 60SHIPPING ORDER for relating to the
Section 61SURRENDER OF LEASE-
Section 62Penalty for executing, etc., instrument not duly stamped. ––(1) Any person––
Section 63Penalty for failure to cancel adhesive stamp.––Any person required by section 12 to cancel an
Section 64TRUST—
Section 65WARRANT FOR GOODS, that is to say, any
Section 66Penalty for not making out policy or making one not duly stamped.––Any person who––
Section 67Penalty for not drawing full number of bills or marine policies purporting to be in sets.
Section 68Penalty for post-dating bills, and for other devices to defraud the revenue.––Any person
Section 69Penalty for breach of rule relating to sale of stamps and for unauthorised sale.
Section 70Institution and conduct of prosecutions.––(1) No prosecution in respect of any offence
Section 71Jurisdiction of Magistrate.––No Magistrate other than a Presidency Magistrate or a Magistrate
Section 72Place of trial.––Every such offence committed in respect of any instrument may be tried in any
Section 73Books, etc., to be open to inspection.–– Every public officer having in his custody any registers,
Section 74Powers to make rules relating to sale of stamps.––The 3[State Government] 4*** may make
Section 75Power to make rules generally to carry out Act. ––The 3[State Government] may make rules to
Section 76Publication of rules. ––1[(1) All rules made under this Act shall be published in the Official
Section 77A. Fractions of five naye paise to be rounded off.–– In the determination of the amount of duly
Section 78Act to be translated, and sold cheaply. –– Every State Government shall make provision for the
Section 79[Repealed.] Rep. by the Repealing and Amending Act, 1914 (10 of 1914) s. 3 and Schedule II.
Section 961I or by which a person is apprenticed by or at the
Section 1850or by which a person is apprenticed by or at
Section 1865, section 6 of the Government Saving bank Act, (5
Section 1874, section 18.
Section 1876section 99, for the due performance
Section 1879(Bom. Act V of 1879);
Section 1883or the Agriculturists Loans Act, 1884
Section 1899(hereinafter called the principal Act), the following sections shall be substitution, namely:--
Section 1906upon such person delivering up, within six months from the commencement of the Indian Stamp
Section 1908and are to be delivered at another place
Section 1923, for every Rs. 100 or part thereof payable as premium.
Section 1956, section 114, to have effect only upon
Section 1957, Section 5.
Section 23ACertain instruments connected with mortgages of marketable securities to be chargeable as agreements.
Section 3A[Instruments chargeable with additional duty.] Omitted by the Refugee Relief Taxes (Abolition)
Section 56A”evidencing the right or title of the holder thereof, or any other person,
Section 73BPower to issue directions and to authorise certain authorities to issue instructions, etc.
Section 8BCorporatisation and demutualisation schemes and related instruments not liable to duty.
Section 8DAgreement or document for assignment of receivables not liable to stamp-duty.
Section 8EConversion of a branch of any bank into a wholly owned subsidiary of bank or transfer of
Section 8FAgreement or document for transfer or assignment of rights or interest in financial assets not
Section 8GStrategic sale, disinvestment, etc., of immovable property by Government company not liable to
Section 8s700
Section 9AInstruments chargeable with duty
Section 9BInstruments chargeable with duty for transactions otherwise than through stock exchanges