The Kerala Stamp Act, 1959
kerala · 1959
Chapter Chapter I
Chapter Chapter II
- S. 3Instruments chargeable with duty
- S. 3Ax x x x
- S. 4Several instruments used in single transaction of sale, mortgage or settlement
- S. 5Instruments relating to several distinct matters
- S. 6Instrument coming within several descriptions in Schedule
- S. 7Payment of higher duty in respect of certain instruments
- S. 8Bonds or other securities issued on loans
- S. 9Power to reduce, remit or compound duties
- S. 10Duties how to be paid
- S. 11Use of adhesive stamps
- S. 12Cancellation of adhesive stamps
- S. 13Instrument stamped with impressed stamps how to be written
- S. 14Only one instrument to be on same stamp
- S. 15Instruments written contrary to S. 13 or 14 deemed unstamped
- S. 17Instruments executed in the State of Kerala
- S. 18Instruments executed out of India
- S. 19Payment of duty on certain instruments liable to increased duty in the State of Kerala
- 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. 23Instrument reserving interest
- S. 24Certain instruments connected with mortgages of marketable securi ties to be chargeable as agreements
- S. 25How transfer in consideration of debt, or subject to future payment etc., to be charged
- S. 26Valuation in case of annuity, etc
- S. 27Stamp where value of subject matter is indeterminate
- S. 28Facts affecting duty to be set forth in Instrument
- S. 28AFixation of fair value of land
- S. 29Direction as to duty in case of certain conveyances
- S. 30Duties by whom payable
Chapter Chapter III
Chapter Chapter IV
- S. 33Examination and impounding of instruments
- S. 34Instrument not duly stamped inadmissible in evidence, etc
- S. 35Admission of instrument where not to be questioned
- S. 36Admission of improperly stamped instruments
- S. 37Instruments impounded how dealt with
- S. 38Collector's power to refund penalty paid under sub-section (1) of section 37
- S. 39Collector's power to stamp instruments impounded
- S. 40Instruments unduly stamped by accident
- S. 41Endorsement of instruments on which duty has been paid under sec tions 34, 39 or 40
- S. 42Prosecution for offence against Stamp Law
- S. 43Persons paying duty or penalty may recover same in certain cases
- S. 44Power of Government or other specified authority to refund penalty or excess duty in certain cases
- S. 45Non-liability for loss of instruments sent under section 37
- S. 45CPurchase of land by Government
- S. 46Recovery of duties and penalties
Chapter Chapter V
- S. 47Allowances for soiled stamps
- S. 48Application for relief under section 47 when to be made
- S. 49Allowance in case of printed forms no longer required by Cor-poration
- S. 50Allowance for misused stamps
- S. 51Allowance for spoiled or misused stamps how to be made
- S. 52Allowance for stamps not required for use
- S. 53Allowance for stamps in denominations of annas
Chapter Chapter VI
- S. 54Control of and statement of case to the Government or other autho-rity specified by the Government
- S. 55Statement of case by the Government or other authority specified by the Government to High Court
- S. 56Power of High Court to call for further particulars as to case stated
- S. 57Procedure in disposing of case stated
- S. 58Statement of case by other Courts to High Court
- S. 59Revision of certain decisions of Courts regarding the sufficiency of stamps
Chapter Chapter VII
- S. 60Penalty for executing etc., Instrument not duly stamped
- S. 61Penalties for failure to cancel adhesive stamp
- S. 62Penalty for omission to comply with provision of section 28
- S. 63Penalty for devices to defraud the revenue
- S. 64Penalty for breach of rule relating to sale of stamps and for unauthori sed sale
- S. 65Institution and conduct of prosecutions
- S. 66Jurisdiction of Magistrates
- S. 67Place of trial
- S. 68Books, etc, to be open to inspection
- S. 69Power to make rules
- S. 70Saving as to Court Fees
- S. 71Saving as to certain stamps
- S. 72Application of the Indian Stamp Act, 1899
- S. 73Repeal and Savings