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Indian Stamp Act, 1899 Complete Act - Bare Act

StateCentral Government
Act Info:
Preamble1 - INDIAN STAMP ACT, 1899
Chapter I
Section1 - Short title, extent and commencement
Section2 - Definitions
Chapter II
Section3 - Instruments chargeable with duty
Section4 - Several instruments used in single transaction of sale mortgage or settlement
Section5 - Instruments relating to several distinct matters
Section6 - Instruments coming with in several descriptions in schedule I
Section7 - Policies of sea-insurance
Section8 - Bonds debentures or other securities issued on loans under Act 11 of 1879
Section8A - Securities dealt in depository not liable to stamp duty
Section8B - Corporatisation and demutualisation schemes and related instruments not liable to duty
Section8C - Negotiable warehouse receipts not liable to stamp duty
Section9 - Power to reduce, remit or compound duties
Section10 - Duties how to be paid
Section11 - Use of adhesive stamps
Section12 - Cancellation of adhesive stamps
Section13 - Instruments stamped with impressed Stamps how to be written
Section14 - Only one instrument to be on same stamp
Section15 - Instrument written contrary to section 13 or 14 deemed unstamped
Section16 - Denoting duty
Section17 - Instruments executed in India
Section18 - Instruments other than bills and notes executed out of India
Section19 - Bills and notes drawn out of India
Section20 - Conversion of amount expressed in foreign currencies
Section21 - Stock and marketable securities how to be valued
Section22 - Effect of statement of rate of exchange or average price
Section23 - Instruments reserving interest
Section23A - Certain instruments connected with mortgages of marketable securities to be chargeable as agreements
Section24 - How transfer in consideration of debt, or subject to future payment, etc. to be charged
Section25 - Valuation in case of annuity, etc.
Section26 - Stamp where value of subject-matter is indeterminate
Section27 - Facts affecting duty to be set forth in instrument
Section28 - Direction as to duty in case of certain conveyances
Section29 - Duties by whom payable
Section30 - Obligation to give receipt in certain cases
Chapter III
Section31 - Adjudication as to proper stamp
Section32 - Certificate by Collector
Chapter IV
Section33 - Examination and impounding of instruments
Section34 - Special provision as to unstamped receipts
Section35 - Instruments not duly stamped inadmissible in evidence, etc.
Section36 - Admission of instrument where not to be questioned
Section37 - Admission of improperly stamped instruments
Section38 - Instruments impounded, how dealt with
Section39 - Collectors power to refund penalty paid under section 38, sub-section (1)
Section40 - Collectors power to stamp instruments impounded
Section41 - Instruments unduly stamped by accident
Section42 - Endorsement of instruments on which duty has been paid under section 35, 40 or 41
Section43 - Prosecution for offence against Stamp-law
Section44 - Persons paying duty or penalty may recover same in certain cases
Section45 - Power to revenue-authority to refund penalty or excess duty in certain cases
Section46 - Non-liability for loss of instruments sent under section 38
Section47 - Power of payer to stamp bills and promissory notes received by him unstamped
Section48 - Recovery of duties and penalties
Chapter V
Section49 - Allowance for spoiled stamps
Section50 - Application for relief under section 49 when to be made
Section51 - Allowance in case of printed forms no longer required by corporations
Section52 - Allowance for misused stamps
Section53 - Allowance for spoiled or misused stamps how to be made
Section54 - Allowance for stamps not required for use
Section54A - Allowances for stamps in denominations of annas
Section54B - Allowances for Refugee Relief Stamps
Section55 - Allowance on renewal of certain debentures
Chapter VI
Section56 - Control of, and statement of case to, Chief Controlling Revenue-authority
Section57 - Statement of case by Chief Controlling Revenue-authority to High Court
Section58 - Power of High Court to call for further particulars as to case stated
Section59 - Procedure in disposing of case stated
Section60 - Statement of case by other Courts to High Court
Section61 - Revision of certain decisions of Courts regarding the sufficiency of stamps
Chapter VII
Section62 - Penalty for executing, etc., instruments not duly stamped
Section63 - Penalty for failure to cancel adhesive stamp
Section64 - Penalty for omission to comply with provisions of section 27
Section65 - Penalty for refusal to give receipt, and for devices to evade duty on receipts
Section66 - Penalty for not making out policy, or making one not duly stamped
Section67 - Penalty for not drawing full number of bills or marine policies purporting to be in sets
Section68 - Penalty for post-dating bills, and for other devices to defraud the revenue
Section69 - Penalty for breach of rule relating to sale of stamps and for unauthorised sale
Section70 - Institution and conduct of prosecutions
Section71 - Jurisdiction of Magistrate
Section72 - Place of trial
Chapter VIII
Section73 - Books, etc., to be open to inspection
Section74 - Powers to make rules relating to sale of stamps
Section75 - Power to make rules generally to carry out Act
Section76 - Publication of rules
Section76A - Delegation of certain powers
Section77 - Saving as to court-fees
Section77A - Saving as to certain stamps
Section78 - Act to be translated and sold cheaply
Section79 - [Repealed]
ScheduleII - [REPEALED]

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