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[Repealed.].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