आधिकारिक दस्तावेज़ / Official document
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Hindi — official source version
H1899-02.pdf
इस संस्करण को आधिकारिक दस्तावेज़ में पढ़ें। Read this version in its official source document.
Open official source version ↗About this act
- Jurisdiction
- Central
- Enactment date
- 1899-01-27
- Sections available
- 97
Commencement information from the source
1899-07-01
Read the sections
1Short title, extent and commencement.→2Definitions.→3Instruments chargeable with duty.→3A[Repealed.].→4Several instruments used in single transaction of sale, mortgage or settlement.→5Instruments relating to several distinct matters.→6Instruments coming within several descriptions in Schedule I.→7Policies of sea-insurance.→8Bonds, debentures or other securities issued on loans under Act XI of 1879.→8ASecurities dealt in depository not liable to stamp-duty.→8BCorporatisation and demutualisation schemes and related instruments not liable to duty.→8CNegotiable warehouse receipts not liable to stamp duty.→8DAgreement or document for assignment of receivables not liable to stamp duty.→8EConversion of a branch of any bank into a wholly owned subsidiary of bank or transfer of shareholding of a bank to a holding company of bank not liable to duty.→8FAgreement or document for transfer or assignment of rights or interest in financial assets not liable to stamp duty.→8GStrategic sale, disinvestment, etc., of immovable property by Government company not liable to stamp duty.→9Power to reduce, remit or compound duties.→9AInstruments chargeable with duty for transactions in stock exchanges and depositories.→9BInstruments chargeable with duty for transactions otherwise than through stock exchanges and depositories.→10Duties how to be paid.→11Use of adhesive stamps.→12Cancellation of adhesive stamps.→13Instruments stamped with impressed stamps how to be written.→14Only one instrument to be on same stamps.→15Instrument written contrary to section 13 or 14 deemed unstamped.→16Denoting duty.→17Instrument executed in India.→18Instruments other than bills and notes executed out of India.→19Bills and notes drawn out of India.→20Conversion of amount expressed in foreign currencies.→21Stock and marketable securities how to be valued.→22Effect of statement of rate of exchange or average price.→23Instruments reserving interest.→23ACertain instruments connected with mortgages of marketable securities to be chargeable as agreements.→24How transfer in consideration of debt, or subject to future payment, etc., to be charged.→25Valuation in case of annuity, etc.→26Stamp where value of subject-matter is indeterminate.→27Facts affecting duty to be set forth in instrument.→28Direction as to duty in case of certain conveyances.→29Duties by whom payable.→30Obligation to give receipt in certain cases.→31Adjudication as to proper stamp.→32Certificate by Collector.→33Examination and impounding of instruments.→34Special provision as to unstamped receipts.→35Instruments not duly stamped inadmissible in evidence, etc.→36Admission of instrument where not to be questioned.→37Admission of improperly stamped instruments.→38Instruments impounded how dealt with.→39Collector's power to refund penalty paid under section 38, sub-section (1).→40Collector's power to stamp instruments impounded.→41Instruments unduly stamped by accident.→42Endorsement of instruments on which duty has been paid under sections 35, 40 or 41.→43Prosecution for offence against Stamp-law.→44Persons paying duty or penalty may recover same in certain cases.→45Power to Revenue-authority to refund penalty or excess duty in certain cases.→46Non-liability for loss of instruments sent under section 38.→47Power of payer to stamp bills, and promissory notes received by him unstamped.→48Recovery of duties and penalties.→49Allowance for spoiled stamps.→50Application for relief under section 49 when to be made.→51Allowance in case of printed forms no longer required by Corporations.→52Allowance for misused stamps.→53Allowance for spoiled or misused stamps how to be made.→54Allowance for stamps not required for use.→54AAllowances for stamps in denominations of annas.→54BAllowances for Refugee Relief stamps.→55Allowance on renewal of certain debentures.→56Control of, and statement of case to, Chief Controlling Revenue-authority.→57Statement of case by Chief Controlling Revenue-authority to High Court.→58Power of High Court to call for further particulars as to case stated.→59Procedure in disposing of case stated.→60Statement of case by other Courts to High Court.→61Revision of certain decisions of Courts regarding the sufficiency of stamps.→62APenalty for failure to comply with provisions of section 9A.→62Penalty for executing, etc., instrument not duly stamped.→63Penalty for failure to cancel adhesive stamp.→64Penalty for omission to comply with provisions of section 27.→65Penalty for refusal to give receipt, and for devices to evade duty on receipts.→66Penalty for not making out policy or making one not duly stamped.→67Penalty for not drawing full number of bills or marine policies purporting to be in sets.→68Penalty for post-dating bills, and for other devices to defraud the revenue.→69Penalty for breach of rule relating to sale of stamps and for unauthorised sale.→70Institution and conduct of prosecutions.→71Jurisdiction of Magistrates.→72Place of trial.→73Books, etc., to be open to inspection.→73APower of Central Government to make rules.→73BPower to issue directions and to authorise certain authorities to issue instructions, etc.→74Powers to make rules relating to sale of stamps.→75Powers to make rules generally to carry out Act.→76Publication of rules.→76ADelegation of certain powers.→77Saving as to court-fees.→77ASaving as to certain stamps.→78Act to be translated, and sold cheaply.→79[Repealed.].→
Schedules
India Code, Government of India. Text fetched 10 Oct 2026. Source metadata reports last modification: 2019-11-29. Check the linked official text and subsequent notifications when applying a provision.