Section 34: Special provision as to unstamped receipts

Q: What does Section 34 of The Indian Stamp Act, 1899 (ISA) deal with?

Section 34 ISA pertains to "Special provision as to unstamped receipts". It is part of the The Indian Stamp Act, 1899, a legislation enacted by the Parliament of India. Section 34 of The Indian Stamp Act, 1899 (ISA) governs special provision as to unstamped receipts. As verified on 19 May 2026.

Q: Is Section 34 ISA still in force?

Yes, Section 34 of the The Indian Stamp Act, 1899 is currently in force across the Republic of India.

Q: What is धारा 34 ISA?

धारा 34 ISA is the Devanagari Hindi reference for Section 34 of the The Indian Stamp Act, 1899. Section 34 of The Indian Stamp Act, 1899 (ISA) governs special provision as to unstamped receipts. As verified on 19 May 2026.

Q: What is Dhara 34 ISA?

Dhara 34 ISA is the Roman Hindi reference for Section 34 of the The Indian Stamp Act, 1899. "Dhara" means "Section" in Hindi. Section 34 of The Indian Stamp Act, 1899 (ISA) governs special provision as to unstamped receipts. As verified on 19 May 2026.

Q: How to cite Section 34 of The Indian Stamp Act, 1899?

Cite as: "Section 34, The Indian Stamp Act, 1899 (ISA)" in legal briefs. For academic writing, use the BlueBook format: The Indian Stamp Act, 1899, § 34 (India).

Law on Tips Editorial Board

- Where any receipt chargeable [with a duty not exceeding ten naye paise] [Substituted by Act 19 of 1958, Section 5, for "with a duty of one anna " (w.e.f. 1.10.1958).] is tendered to or produced before any officer unstamped in the course of the audit of any public account, such officer may, in his discretion instead of impounding the instrument, require a duly stamped receipt to be substituted therefor