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Karnataka Stamp Act, 1957 Complete Act - Bare Act

StateKarnataka Government
Act Info:
Preamble 1 - KARNATAKA STAMP ACT, 1957
Chapter I
Section 1 - Short title, extent and commencement
Section 2 - Definitions
Chapter II
Section 3 - Instruments chargeable with duty
Section 3A - Instruments liable to duty in multiples of five naye paise
Section 3B - Certain instruments chargeable with additional duty
Section 3C - Limit on levy of additional stamp duty
Section 4 - Several instruments used in single transaction of sale, mortgage or settlement
Section 5 - Instruments relating to several distinct matters
Section 6 - Instruments coming within several descriptions in Schedule
Section 7 - Payment of higher duty in respect of certain instruments
Section 8 - Bonds or other securities issued on loans
Section 9 - Power to reduce, remit or compound duties
Section 10 - Duties how to be paid
Section 10A - Payment of Stamp duty by cash in certain cases
Section 11 - Omitted
Section 12 - Omitted
Section 13 - Instruments stamped with impressed stamps how to be written
Section 14 - Only one instrument to be on same stamp
Section 15 - Instruments written contrary to Section 13 of 14 deemed unstamped
Section 16 - Denoting duty
Section 17 - Instruments executed in the State of Karnataka
Section 18 - Instruments executed out of India
Section 19 - Payment of duty on certain instruments liable to increased duty in the State of Karnataka
Section 20 - Conversion of amount expressed in foreign currencies
Section 21 - Stock and marketable securities how to be valued
Section 22 - Effect of statement of rate of exchange or average price
Section 23 - Instruments reserving interest
Section 24 - Certain instruments connected with mortgages or marketable securities to be chargeable as agreements
Section 25 - How transfer in consideration of debt or subject to future payment, etc., to be charged
Section 26 - Valuation in case of annuity, etc.
Section 27 - Stamp where value of subject-matter is indeterminate
Section 28 - Facts affecting duty to be set forth in instrument
Section 28A - [Omitted]
Section 28B - [Omitted]
Section 29 - Direction as to duty in case of certain conveyances
Section 30 - Duties by whom payable
Chapter III
Section 31 - Adjudication as to proper stamps
Section 32 - Certificate by Deputy Commissioner
Chapter IV
Section 33 - Examination and impounding of instruments
Section 34 - Instruments not duly stamped inadmissible in evidence, etc
Section 35 - Admission of instrument where not to be questioned
Section 36 - Admission of improperly stamped instruments
Section 37 - Instruments impounded how dealt with
Section 38 - Deputy Commissioner's power to refund penalty paid under sub-section (1) of Section 37
Section 39 - Deputy Commissioner's power to stamp instruments impounded
Section 40 - Instruments unduly stamped by accident
Section 41 - Endorsement of instruments on which duty has been paid under Section 34, 39 or 40
Section 42 - Prosecution for offence against stamp law
Section 43 - Persons paying duty or penalty may recover same in certain cases
Section 44 - Power to Revenue authority to refund penalty or excess duty in certain cases
Section 45 - Non-liability for loss of instruments sent under Section 37
Section 45A - Instrument of conveyance, etc., undervalued how to be dealt with
Section 45B - Constitution of Central Valuation Committee
Section 46 - Recovery of duties and penalties
Section 46A - Recovery of stamp duty not levied or short levied
Section 46B - Duties, penalties etc. to be certified
Chapter V
Section 47 - Allowances for spoiled stamps
Section 48 - Application for relief under Section 47, when to be made
Section 49 - Allowance in case of printed forms no longer required by Corporations
Section 50 - Allowance for misused stamps
Section 51 - Allowance for spoiled or misused stamps how to be made
Section 52 - Allowance for stamps not required for use
Section 52A - Power of State Government to grant relief
Chapter VI
Section 53 - Control of and statement of case to, Chief Controlling Revenue Authority
Section 53A - Revision of order passed by Deputy Commissioner or Authorised Officers
Section 54 - Statement of case by Chief Controlling Revenue Authority to High Court
Section 55 - Power of High Court to call for further particulars as to case stated
Section 56 - Procedure in disposing of case stated
Section 57 - Statement of case by other Courts to High Court
Section 58 - Revision of certain decisions of Courts regarding the sufficiency of stamps
Chapter VII
Section 59 - Penalty for executing, etc., instrument not duly stamped
Section 59A - Penalty for making false declaration in clearance list
Section 59B - Penalty for failure to produce documents
Section 60 - Omitted
Section 61 - Penalty for omission to comply with provisions of Section 28
Section 62 - Penalty for devise to defraud the revenue
Section 63 - Penalty for breach of rule relating to sale of stamps and for unauthorised sale
Section 63A - Penalty for contravention of other provisions
Section 64 - Institution and conduct of prosecutions
Section 65 - Jurisdiction of Magistrates
Section 66 - Place of trial
Chapter VIII
Section 67 - Books, etc., to be open to inspection
Section 67A - Procedure of Chief Controlling Revenue Authority and the Deputy Commissioner and rectification of mistakes
Section 67B - Deputy Commissioners Power to authorize officer to enter premises and inspect certain documents certain documents
Section 68 - Powers to make rules
Section 69 - Saving as to Court fees
Section 70 - Act to be translated and sold cheaply
Section 71 - Repeal and savings
Section 72 - Application of the Indian Stamp Act, 1899

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