The rajasthan stamp act, 1998
rajasthan · 1999
- S. 1Short title, extent and commencement
- S. 2Definitions
- S. 3Instrument chargeable with duty
- S. 4Payment of stamp duty in cash
- S. 5Several instruments used in single transaction of sale, mortgage, agreement or any other document (memorandum etc.) relating to the deposit of title deeds or settlement
- S. 6Instrument relating to several distinct matters
- S. 7Instruments coming within several descriptions in the Schedule
- S. 8Payment of duty on copies, counterparts or duplicates when that duty has not been paid on the principal or original document
- 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. 13Instruments stamped with impressed stamps how to be written
- S. 14Only one instrument to be on same stamp
- S. 15Instrument written contrary to section 13 or 14 deemed unstamped
- S. 16Denoting duty
- S. 17Instruments executed in the State
- S. 18Instruments other than bills and notes executed out of State
- S. 19Bill and notes drawn out of India
- S. 20Payment of duty on certain instrument liable to increased duty in the State of Rajasthan
- S. 21Payment of difference of duty on copies of instruments registered out of the State
- S. 22Conversion of amount expressed in foreign currencies
- S. 23Stock and marketable securities how to be valued
- S. 24Effect of statement of rate of exchange or average price
- S. 25Instruments reserving interest
- S. 26Certain instruments connected with mortgages of marketable securities to be chargeable as agreements
- S. 27How transfer in consideration of debt, or, subject to future payment, etc., to be charged
- S. 28Valuation in case of annuity, etc
- S. 29Stamps duty where value of subject matter is indeterminate
- S. 30Facts affecting duty to be set forth in instruments-
- S. 31Direction as to duty in case of certain conveyances
- S. 32Duties by whom payable
- S. 33Obligation to give receipt in certain cases
- S. 34Person from whom duty on an instrument is due
- S. 35Adjudication as to proper stamp
- S. 36Certificate by Collector
- S. 37Examination and impounding of instruments
- S. 38Special provisions as to unstamped receipts
- S. 39Instruments not duly stamped inadmissible in evidence, etc
- S. 40Admission of instrument, where not to be questioned
- S. 41Admission of improperly stamped instruments
- S. 42Instruments impounded how dealt with
- S. 43Collector's power to refund penalty under sub-section (1) of section 42
- S. 44Collector's power to stamp instrument impounded
- S. 45Instruments unduly stamped by accident
- S. 46Endorsement of instruments on which duty has been paid under sections 39, 44 or 45
- S. 47Prosecution for offence against stamp law
- S. 48Persons paying duty or penalty may recover the same in certain case
- S. 49Power to refund penalty or excess duty in certain cases
- S. 50Non-liability for loss of instrument sent under section 42
- S. 51Instrument undervalued, how to be valued
- S. 52Rectification of mistakes
- S. 53Determination of the correct nature of the document and the recovery of proper duty
- S. 54Intimation of reference and payment of duty before reference
- S. 55Procedure in case of non-registration of documents required to be registered with the purpose of avoiding stamp duty
- S. 56Recovery of duties and penalties
- S. 57Validity of certificate or endorsement in respect of instrument for which higher rate of duty is payable in Rajasthan
- S. 58Allowance for spoiled stamps
- S. 59Application for relief under section 58 when to be made
- S. 60Allowance in case of printed forms no longer required by corporations
- S. 61Allowance for misused stamps
- S. 62Allowance for spoiled or misused stamps how to be made
- S. 63Allowance for stamps not required for use
- S. 64Allowance on renewal of certain debentures
- S. 65Revision by the Chief Controlling Revenue Authority
- S. 66General Superintendence and Control over Collectors
- S. 67Statement of case by the Chief Controlling Revenue Authority to High Court
- S. 68Power of High Court to call for further particulars as to case stated
- S. 69Procedure in disposing of case stated
- S. 70Statement of case by other Court to High Court
- S. 71Revision of certain decision of Court regarding the sufficiency of stamps
- S. 72Interest on duty, surcharge or penalty
- S. 73Penalty for executing, etc., instrument not duly stamped
- S. 74Penalty for failure to cancel adhesive stamp
- S. 75Penalty for omission to comply with provision of section 30
- S. 76Recovery of amount of deficit stamp duty
- S. 77Penalty for refusal to give receipt and for devices to evade duty on receipts
- S. 78Penalty for not making out policy or making one not duly stamped
- S. 79Penalty for not drawing full number of bills or marine policies purporting to be in sets
- S. 80Penalty for post-dating bills and for other devices to defraud the revenue
- S. 81Penalty for breach of provisions of section 85
- S. 82Penalty for breach of rule relating to sale of stamps and for unauthorized sale
- S. 83Institution and conduct of prosecutions
- S. 84Place of trial
- S. 85Books, etc., to be open to inspection
- S. 86Powers to make rules relating to sale of stamps
- S. 87Power to make rules generally to carry out the purposes under the Act -
- S. 88Saving as to court fees
- S. 89Saving as to certain Stamps
- S. 90Application of the Indian Stamp Act, 1899
- S. 91Repeal and Savings