The Maharashtra Stamp Act
maharashtra · 1958
- S. 4Several instruments used in single transaction of development agreement, sale, lease, mortgage or settlement.
- S. 5Instruments relating to several distinct matters or transactions.
- S. 6Instruments coming within several descriptions in Schedule-I.
- S. 7Payment of higher duty in respect of certain instruments.
- S. 8Bonds or securities other than debentures issued on loans under Act IX of 1914 or other law.
- S. 9Power to reduce, remit or compound duties.
- S. 10Duties how to be paid.
- S. 10ADuties to be paid in cash, by demand draft or by pay order by Government Controlled bodies, Insurance Companies and Banks.
- S. 10BStock exchange, etc., to deduct stamp duty from trading member’s account.
- S. 10CDuties to be paid in cash, or by demand draft or by pay order by notary.
- S. 10DCertain Departments, Organisations, Institutions, etc., to ensure payment of stamp duty.
- 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. 14AAlterations in instruments how to be charged.
- S. 15Instruments written contrary to sections 13, 14 or 14A deemed not duly stamped.
- S. 16Denoting duty.
- S. 17Denoting duty.
- S. 18Instruments executed out of State.
- S. 19Payment of duty on certain instruments or copies thereof liable to be increased duty in Maharashtra State.
- 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. 24Certain instruments connected with mortgage of marketable securities to be chargeable as agreements.
- S. 25How transfers in consideration of debt or subject to future payments, 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. 29Direction as to duty in case of certain conveyances.
- S. 30Duties by whom payable.
- S. 30ADuties payable by financial institution.
- S. 31Adjudication as to proper stamps
- S. 32Certificate by Collector.
- S. 32AInstrument of conveyance, etc., undervalued how to be dealt with.
- S. 32BAppeal.
- S. 32CRevision..
- S. 33Examination and impounding of instruments.
- S. 33AImpounding of Instruments after registration.
- S. 34Instruments 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. 38Deleted.
- 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 sections 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 to Revenue Authority to refund penalty or excess duty in certain cases.
- S. 45Non-liability for loss of instruments sent under section 37.
- S. 46Recovery of duties and penalties.
- S. 47Allowance for spoiled stamps.
- S. 48Application for relief order under section 47 when to be made.
- S. 49Allowance in case of printed forms no longer required by Corporations.
- 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. 52AAllowance for duty.
- S. 52BInvalidation of stamps and saving.
- S. 53Control of and statement of case to Chief Controlling Revenue Authority.
- S. 53ARevision of Collector’s decision under sections 32, 39 and 41.
- S. 54Statement of case by Chief Controlling Revenue Authority to High Court.
- S. 55Power of High Court to call for further particulars as to case stated.
- S. 56Procedure in disposing of case stated.
- S. 57Statement of case by other Courts to High Court.
- S. 58Revision of certain decisions of Courts regarding the sufficiency of stamps.
- S. 59Penalty for executing, etc., instrument not duly stamped.
- S. 59ANo prosecution under section 59, if instrument admitted by Court.
- S. 60Penalty for making false declaration on clearance list.
- S. 61Penalty for failure to cancel adhesive stamp.
- S. 62Penalty for omission to comply with provisions of section 28.
- S. 63Penalty for breach of rule relating to sale of stamps and for unauthorised sale.
- S. 63ANon-remittance of stamps duty within prescribed time to be offence.
- S. 64Institution and conduct of prosecutions.
- S. 65Deleted.
- S. 66Place of trial.
- S. 67Books, etc., to be open to inspection.
- S. 67AObligation to furnish information.
- S. 68Powers to inspect and call for information.
- S. 68APrevention or obstruction of an officer to be an offence.
- S. 69Power to make rules.
- S. 70Rounding off of fraction in duty payable or allowance to be made.
- S. 71Deleted.
- S. 72Delegation of certain powers.
- S. 73Saving as court-fees.
- S. 73ADeleted.
- S. 73BDeleted.
- S. 74Act not applicable to rates of stamp duty on bills of exchange, etc.
- S. 75Act to be translated and sold cheaply.
- S. 76Repeal of enactments.