. THE ODISHA STAMP (IMPOSITION OF SURCHARGE) ACT, 1974

title,

ment and

position

14

ORISSA ACT OF 191S

* ORISSA STAMP (IMPOSITION OF SURCHARGE)
ACT, 1974

[ Receivedthe assent of the Governor on the 10th January 1975,
first published in an extraordinary issue of the Orissa Gazette,

dated the 15th January 1975|

AN ACT TO SURCHARGE ON STAMP DIJTIES PAYABLE UNDER THE
INDIAN STAMPACT, 1899 AS APPLICABLETO THE STATEOF ORISA

BEit enactedbytheLegislatureof the Stateof Orissain the
Twenty-fifth Year of the Republic of India as follows:—

1. (l) This Act maybe called the Orissa Stamp (Imposition of
Surcharge) Act, 1974.

(2) It!shall extend to the whole of the State of Orissa.

(3) It shall bedeemedto have come into force on the 1st day Of
November, 1974.

(4) It shall ceaseto have effect on the expiry of one year from
the date of its commencement except as respects things done or
omitted to be done before the expiration thereof and section 5 of
theOrissaGeneralClausesAct, 1937,shall apply on the expiry of thisOrissaAct I orAct as if it had then bæn repealed by an Onssa Act. 1937.

2. Notwithstanding anything contained in the Indian Stamp Act, 2of1m
of 1899, all stamp duties leviable in accordance with Schedule I-A of the

said Act as applicable to the State of Orissa shall increased by a
surcharge at the rate of ten percentum thereof:

Provided that in the determination of the amount of duty
including the surcharge, fractions of five paise, if any, shall be rounded
off to the next higher multiple of five paise.

Application 3. Theprovisionsof theIndianStampAct, 1899,Shall,in sofar as2Of1899
Indian stamp theyarenot inconsistentwith the provisions of this Act, apply in
Act.1899. respectof the surchargeleviable under this Act.

and 4• (l) The Orissa Stamp ( Imposition of Surcharge ) Orissa
1974 is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action
taken under the Ordinance so repealed shall be deemed to have been
done or taken under the corresponding provisions of this Act.

• FortheBillSee Gazette.Extraordinary.datedthe16th 1974(No.

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