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Bar News Acts League

The Indian Stamp Act, 1899

Act ID: 1899

The Indian Stamp Act, 1899

"An Act to consolidate and amend the law relating to stamps used in commercial and property transactions."

Table of Contents

85 Sections

Ch. 1

PRELIMINARY

S.1Short title, extent and commencement.S.2Definitions.S.3[Omitted]S.4[Omitted]S.5[Omitted]S.6[Omitted]S.7[Omitted]S.8[Omitted]S.9[Omitted]S.10[Omitted]S.11[Omitted]S.12[Omitted]S.13[Omitted]S.14[Omitted]S.15[Omitted]S.16[Omitted]S.17[Omitted]S.18[Omitted]S.19[Omitted]S.20[Omitted]S.21[Omitted]S.22[Omitted]S.23[Omitted]S.24[Omitted]S.25[Omitted]S.26[Omitted]S.27[Omitted]S.28[Omitted]S.29[Omitted]S.30[Omitted]

Ch. 2

ADJUDICATION AS TO STAMPS

S.31Adjudication as to proper stamp.S.32Certificate by Collector.

Ch. 3

INSTRUMENTS NOT DULY STAMPED

S.33Examination and impounding of instruments.S.34Special provision as to unstamped receipts.S.35Instruments not duly stamped inadmissible in evidence, etc.S.36Admission of instrument where not to be questioned.S.37Admission of improperly stamped instruments.S.38Instruments impounded how dealt with.S.39Collector's power to refund penalty paid under section 38, sub-section (1).S.40Collector's power to stamp instruments impounded.S.41Instruments unduly stamped by accident.S.42Endorsement of instruments on which duty has been paid under sections 35, 40 or 41.S.43Prosecution for offence against Stamp-law.S.44Persons paying duty or penalty may recover same in certain cases.S.45Power to Revenue-authority to refund penalty or excess duty in certain cases.S.46Non-liability for loss of instruments sent under section 38.S.47Power of payer to stamp bills, and promissory notes received by him unstamped.S.48Recovery of duties and penalties.

Ch. 4

ALLOWANCES FOR STAMPS IN CERTAIN CASES

S.49Allowance for spoiled stamps.S.50Application for relief under section 49 when to be made.S.51Allowance in case of printed forms no longer required by Corporations.S.52Allowance for misused stamps.S.53Allowance for spoiled or misused stamps how to be made.S.54Allowance for stamps not required for use.S.54AAllowances for stamps in denominations of annas.S.54BAllowances for Refugee Relief stamps.S.55Allowance on renewal of certain debentures.

Ch. 5

REFERENCE AND REVISION

S.56Control of, and statement of case to, Chief Controlling Revenue-authority.S.57Statement of case by Chief Controlling Revenue-authority to High Court.S.58Power of High Court to call for further particulars as to case stated.S.59Procedure in disposing of case stated.S.60Statement of case by other Courts to High Court.S.61Revision of certain decisions of Courts regarding the sufficiency of stamps.

Ch. 6

CRIMINAL OFFENCES AND PROCEDURE

S.62Penalty for executing, etc., instrument not duly stamped.S.62APenalty for failure to comply with provisions of section 9A.S.63Penalty for failure to cancel adhesive stamp.S.64Penalty for omission to comply with provisions of section 27.S.65Penalty for refusal to give receipt, and for devices to evade duty on receipts.S.66Penalty for not making out policy or making one not duly stamped.S.67Penalty for not drawing full number of bills or marine policies purporting to be in sets.S.68Penalty for post-dating bills, and for other devices to defraud the revenue.S.69Penalty for breach of rule relating to sale of stamps and for unauthorised sale.S.70Institution and conduct of prosecutions.S.71Jurisdiction of Magistrates.S.72Place of trial.

Ch. 7

SUPPLEMENTAL PROVISIONS

S.73Books, etc., to be open to inspection.S.73APower of Central Government to make rules.S.74Powers to make rules relating to sale of stamps.S.75Powers to make rules generally to carry out Act.S.76Publication of rules.S.76ADelegation of certain powers.S.77Saving as to court-fees.S.77ASaving as to certain stamps.S.78Act to be translated, and sold cheaply.S.79[Repealed.].