Rajasthan · Act 14 of 1999

The Rajasthan Stamp Act, 1998

An Act to consolidate and amend the law relating to Stamps in the State of Rajasthan

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About this act

Jurisdiction
Rajasthan
Enactment date
1999-03-24
Sections available
91

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1Short title, extent and commencement→2Definitions→3Instrument chargeable with duty→4Payment of stamp duty in cash→5Several instruments used in single transaction of sale, mortgage, agreement or any other document (memorandum etc.) relating to the deposit of title deeds or settlement→6Instrument relating to several distinct matters→7Instruments coming within several descriptions in the Schedule→8Payment of duty on copies, counterparts or duplicates when that duty has not been paid on the principal or original document→9Power to reduce, remit or compound duties→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 stamp→15Instrument written contrary to section 13 or 14 deemed unstamped→16Denoting duty→17Instruments executed in the State→18Instruments other than bills and notes executed out of State→19Bill and notes drawn out of India→20Payment of duty on certain instrument liable to increased duty in the State of Rajasthan→21Payment of difference of duty on copies of instruments registered out of the State→22Conversion of amount expressed in foreign currencies→23Stock and marketable securities how to be valued→24Effect of statement of rate of exchange or average price→25Instruments reserving interest→26Certain instruments connected with mortgages of marketable securities to be chargeable as agreements→27How transfer in consideration of debt, or, subject to future payment, etc., to be charged→28Valuation in case of annuity, etc→29Stamps duty where value of subject matter is indeterminate→30Facts affecting duty to be set forth in instruments-→31Direction as to duty in case of certain conveyances→32Duties by whom payable→33Obligation to give receipt in certain cases→34Person from whom duty on an instrument is due→35Adjudication as to proper stamp→36Certificate by Collector→37Examination and impounding of instruments→38Special provisions as to unstamped receipts→39Instruments not duly stamped inadmissible in evidence, etc→40Admission of instrument, where not to be questioned→41Admission of improperly stamped instruments→42Instruments impounded how dealt with→43Collector's power to refund penalty under sub-section (1) of section 42→44Collector's power to stamp instrument impounded→45Instruments unduly stamped by accident→46Endorsement of instruments on which duty has been paid under sections 39, 44 or 45→47Prosecution for offence against stamp law→48Persons paying duty or penalty may recover the same in certain case→49Power to refund penalty or excess duty in certain cases→50Non-liability for loss of instrument sent under section 42→51Instrument undervalued, how to be valued→52Rectification of mistakes→53Determination of the correct nature of the document and the recovery of proper duty→54Intimation of reference and payment of duty before reference→55Procedure in case of non-registration of documents required to be registered with the purpose of avoiding stamp duty→56Recovery of duties and penalties→57Validity of certificate or endorsement in respect of instrument for which higher rate of duty is payable in Rajasthan→58Allowance for spoiled stamps→59Application for relief under section 58 when to be made→60Allowance in case of printed forms no longer required by corporations→61Allowance for misused stamps→62Allowance for spoiled or misused stamps how to be made→63Allowance for stamps not required for use→64Allowance on renewal of certain debentures→65Revision by the Chief Controlling Revenue Authority→66General Superintendence and Control over Collectors→67Statement of case by the Chief Controlling Revenue Authority to High Court→68Power of High Court to call for further particulars as to case stated→69Procedure in disposing of case stated→70Statement of case by other Court to High Court→71Revision of certain decision of Court regarding the sufficiency of stamps→72Interest on duty, surcharge or penalty→73Penalty for executing, etc., instrument not duly stamped→74Penalty for failure to cancel adhesive stamp→75Penalty for omission to comply with provision of section 30→76Recovery of amount of deficit stamp duty→77Penalty for refusal to give receipt and for devices to evade duty on receipts→78Penalty for not making out policy or making one not duly stamped→79Penalty for not drawing full number of bills or marine policies purporting to be in sets→80Penalty for post-dating bills and for other devices to defraud the revenue→81Penalty for breach of provisions of section 85→82Penalty for breach of rule relating to sale of stamps and for unauthorized sale→83Institution and conduct of prosecutions→84Place of trial→85Books, etc., to be open to inspection→86Powers to make rules relating to sale of stamps→87Power to make rules generally to carry out the purposes under the Act -→88Saving as to court fees→89Saving as to certain Stamps→90Application of the Indian Stamp Act, 1899→91Repeal and Savings→
Source and version

India Code, Government of India. Text fetched 28 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.

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