The STAMP ACT, 1977 (1920 A. D.)
jammu-and-kashmir · 1977
- S. 1Name, extent and enforcement.
- S. 1A1A
- S. 2Definitions.
- S. 3Instruments chargeable with duty.
- S. 4Several instruments used in single transaction of sale, mortgage or settlement.
- S. 5Instruments relating to several distinct matters.
- S. 6Instruments coming within several descriptions in Schedule I.
- S. 6ASecurities dealt in depository not liable to stamp-duty
- S. 7Omitted.
- S. 8Omitted.
- S. 9Power to reduce, remit or compound duties.
- S. 9AInstruments chargeable with duty for transactions in stock exchanges and depositories.
- S. 9BInstruments chargeable with duty for transactions otherwise than through stock exchanges and depositories.
- S. 10Duties how to be paid.
- S. 11Use of adhesive stamps.
- S. 12Cancellation of adhesive stamps.
- S. 13Instruments stamped with impressed stamps how to be written.
- S. 14Only one instrument to be on same stamp.
- S. 15Instruments deemed not duly stamped.
- S. 16Denoting duty.
- S. 17Instruments executed in the Union territory of Jammu and Kashmir.
- S. 18Instruments other than bills and notes executed out of the Union territory of Jammu and Kashmir.
- S. 19Bills and notes drawn out of the Union territory of Jammu and Kashmir.
- S. 20Conversion of amount expressed in foreign currencies.
- S. 21Stock and marketable securities how to be valued.
- S. 22Effect of statement of rate of exchange or average price.
- S. 23Instruments reserving interest.
- S. 24How transfer in consideration of debt, or subject to future payment, etc., to be charged.
- 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 the instrument.
- S. 28Direction as to duty in respect of certain conveyances.
- S. 29Duties by whom payable.
- S. 30Obligation to give receipt in certain cases.
- S. 31Adjudication as to proper stamp.
- S. 32Certificate by Collector.
- S. 33Examination and impounding of instruments.
- S. 34Special provision as to un-stamped 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.
- 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 Commissioner of Stamps 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.
- 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. 55Allowances on renewal of certain debentures.
- S. 56Control of Government and statement of case to the Revenue Minister.
- S. 57Revision of certain decisions of Collector regarding sufficiency of stamps.
- S. 58Omitted.
- S. 59Omitted.
- S. 60Omitted.
- S. 61Revision of certain decisions of Courts regarding the sufficiency of stamps.
- 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. 67Omitted.
- 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. 71Omitted.
- S. 72Place of trial.
- S. 73Books, etc. to be open to inspection.
- S. 74Powers to make rules.
- S. 75Omitted.
- S. 76Omitted.
- S. 77Saving as to court-fees.
- S. 78Omitted.
- S. 79Omitted.