The Indian Stamp Act, 1899
bihar · 1899
- S. 1Words "Pawn or pledge” subs
- S. 02This notification will come into force with immediate effect
- S. 2Subs
- S. 3Instruments chargeable with duty
- S. 4Section 4 of the Indian Stamp Act, 1899, specifies stamp duty rates for additional instruments used in a single sale, mortgage, or settlement transaction.
- S. 5aan facta 42 fara (sift afea) za day 4oud 4 feria ofa ao 1714 feats 14
- S. 6Instruments coming within several descriptions in Schedule 1
- S. 7Chanari vs
- S. 8Bonds, debentures or oher securities issued on loans under Act Xlof 1879
- S. 8ASecurities dealt in depository not liable to stamp duty
- S. 9Power to reduce, remit or Compound duties
- S. 12Cancellation of adhesive stamps
- S. 13Instruments stamped with impressed stamps how to be written
- S. 14Bill-of-l_ading (including a through bill of—'[ One rupee] lading)
- S. 16Section 16 allows the Collector to endorse an instrument's duty status if another instrument's duty is paid, upon written application and production of both instruments.
- S. 17by or at the, charge of any public charity
- S. 19Bills and notes drawn out of Indin
- S. 20Conversion of amount expressed in foreign currencies
- S. 21Section 21 specifies how to value stocks and securities for stamp duty purposes based on their average price on the instrument's date.
- S. 22Effect of statement of rate of exchange or average price
- S. 23Instruments reserving interest
- S. 24Section 24 outlines stamp duty requirements for various instruments including auction sale certificates, charter parties, composition deeds, and conveyances.
- S. 25Valuation in case of annuity, etc
- S. 26Stamp where value of subject-matter is indeterminate
- S. 27Facts affecting duty to be set forth in instrument
- S. 28Direction as to duty in case of certain conveyances
- S. 30(31
- S. 31Adjudication as to propor stamp
- S. 32Certificate by Collector
- S. 33Examination and impounding of instruments
- S. 34Sepcial provision as to unstamped receipts
- S. 35Instrument not duly stamped inadmissible in evidence, etc
- S. 36Admission of Instruments, where not to be questioned
- S. 37Admission of improperly stamped instruments
- S. 38Instruments impounded how dealt with
- S. 39Section 39 outlines the stamp duty requirements for renting houses, flats, or buildings, including land beyond minimum area.
- S. 40Collector's power to stamp instrument impounded
- S. 41Instruments unduly stamped by accident
- S. 42Endorsement of instruments on which duty has been paid under sections 35, 40 or 41
- S. 43_property mortgaged or part thereof, if deemed to give possession within the meaning of this article
- S. 44Persons paying duty or penalty may recover same in certain cases
- S. 45Section 45 of the Indian Stamp Act, 1899 outlines the stamp duty for instruments of partition of property.
- S. 46Non-liability for loss of instruments sent under section 38
- S. 48Power of attorney: As defined by section 2(21) not being a proxy: (a) When given to person other (a) Same as Convey
- S. 49Allowance for spoiled stamps
- S. 50Application for relief under section 49 when to be made
- S. 51Allowance in case of printed forms no Icnger required by Corporations
- S. 52Section 52 prohibits proxy voting in elections for district boards, municipal bodies, companies, local authorities, or institutions.
- S. 53Receipt, as defined by Sec
- S. 54Allowance for stamps not required for use
- S. 55Allowance on renewal of certain debentures
- 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. 58Section 58 of the Indian Stamp Act, 1899 (Bihar) outlines the stamp duty for instruments of settlement and deeds of dower.
- S. 59Procedure in disposing of case stated
- S. 60Shipping order, for or relating to the Six paise conveyance of goods on board of any vessel
- S. 61Revision of certain decisions of Courts regarding the sufficiency of stamps
- S. 62Section penalizes individuals and companies for executing or negotiating unstamped instruments, with fines up to 500 rupees.
- S. 63Penalty for failure to cancel adhesive stamp
- S. 64Penalty for omission to comply with provisions of section 27
- S. 65Section 65 of the Indian Stamp Act, 1899, provides exemptions from stamp duty for various property transfers and instruments.
- 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 Secs
- S. 70Institution and conduct of prosecutions
- S. 72Section 72 allows any district or presidency-town to try offenses related to stamp instruments found there.
- S. 73Books, etc
- S. 74Power to make rules relating to sale of stamps
- S. 75Power 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. 78Acl| to be translated, and sold cheaply
- S. 79Repeal
- S. 119ASection 119A adjusts duty for instruments initially stamped elsewhere but later subject to higher duty in Bihar.
- S. 1243Section clarifies that a deed promising payment after a period is a bond, not a promissory note, thus subject to specific stamp duty.
- S. 1870Section exempts bonds guaranteeing local income from charitable dispensaries or public utilities from stamp duty.
- S. 1991Section 47A of the Indian Stamp Act, 1899, addresses the valuation of landed properties for registration purposes, with amendments clarifying its applicability and exclusions.