In force · As amended up to 2026-08
Chapter VIII: SUPPLEMENTAL PROVISIONS
73. Books, etc. to be open to inspection.— Every public officer having in
his custody any registers, books, records, papers, documents or proceedings, the
inspection whereof may tend to secure any duty, or to prove or lead to the discovery
of any fraud or omission in relation to any duty, shall at all reasonable times permit
any person authorised 'in writing by the Collector to inspect for such purpose the
registers, books, papers, documents and proceedings, and to take such notes and
extracts as they may deem necessary, without fee or charge.
74. Power to make rules relating to sale of stamps.—The State Government
may make rules for regulating—
(a) the supply and sale of stamps and stamped papers,
(b) the persons by whom alone such sale is to be conducted, and
(c) the duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of ten naye paise or five
naye paise adhesive stamps.
{S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by
clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899
(Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp
vendors and duties of Katibs (Deed writers) must not be performed by the same individual,
2.
In view of the cleanliness of the Administration and for checking forgery and
defaications it is highly desirable that the duties of a stamp vendor and that of deed writer
should not be performed by the same person or individual,
3. This notification will come
in force at once.
[There
is another notification also | Section 1: || — Repealed by Act 10 of 1914,
1. Subs, by S.O. 1/M-169/2012 1026 dated 15.2.2019
Schedule
|| — Repealed by Act 10 of 1914,
1. Subs, by S.O. 1/M-169/2012 1026 dated 15.2.2019
Chapter II: STAMP-DUTIES
A, Of the Liability of Instruments to Duly
3. Instruments chargeable with duty.—Subject to the provisions of this Act
and the exemptions contained in Schedule
|, the following instruments shall be
chargeable with duty of the amount indicated in that Schedule as the proper duty
therefor, respectively, that is to say:—
(a) 'every instrument mentioned in that:
previously executed
by any person, IS execute
first day of July, 1899;
(b)
every bill of exchange pay
note drawn or made out 0
paid, or presented for acceptan
or otherwise negotiated, in India; and
(c)
every instrument (other than a
bill of exchange or promissory note)
mentioned in that Schedule, which not having been previously executed
by any person, is executed oul of India on or after that day, relates to
any property situate, or to matter or thing done or to be done, in India
and is received in India;
"Provided that, except as otherwise expressly provided,
in this Act, and
notwithstanding anything contained in clauses (a), (b) or (c) of this section or in
Schedule
|, the amount indicated in Schedule IA shall, subject to the exemptions
contained in that Schedule, be the duty chargeable on the following instruments,
mentioned in clauses (aa) and (bb) of this proviso, as the proper duty therefore
respectively:—
(aa)
every instruments, mentioned in Schedule IA as chargeable with duty
under that Schedule, which, not having been previously executed by
any person,
is executed in Bihar on or after the first day of January,
1938; and
(bb)
every instrument, mentioned in Schedule IA as chargeable with duly
under that Schedule, which, not having been previously executed by
any person, is executed out of Bihar on or after the first day of January,
1938 and relates to any property situated, or to any master or thing
done or to be done, in Bihar and is received in Bihar:]
Provided '[also] that no duty-shall be chargeable in respect of—
(1) any instrument executed by, or on behalf of or in favour of, the Government
in cases where, but for this exemption, the Government would be liable to pay the
duty chargeable in respect of such instrument;
(2) any instrument for the sale, transfer or other disposition, either absolutely
or by way of mortgage or otherwise, of any ship or vessel, or any part interest,
share or properly of or in any ship or vessel registered under the Merchant Shipping
Act, 1897 (5) and 58Vicl, c (60) or under Act 19 of 1838 or the Indian Registration of
Ships Act, 1841 (10 of 1841), as amended by subsequent Acts.
2{ "Provided further also that any entry in Schedule IA for the State of Bihar
—————
at Schedule which, not having been
din India on or after the
able otherwise, than on demand or promissory
f India on or after that day and accepted or
ce or payment, or endorsed, transferred
7. Ins. by Bihar Act 6 of 1937.
2.
Ins. by Bihar Finance Act 11 of 2002. | Section 1(1): |, the amount indicated in Schedule IA shall, subject to the exemptions
contained in that Schedule, be the duty chargeable on the following instruments,
mentioned in clauses (aa) and (bb) of this proviso, as the proper duty therefore
respectively:—
(aa)
every instruments, mentioned in Schedule IA as chargeable with duty
under that Schedule, which, not having been previously executed by
any person,
is executed in Bihar on or after the first day of January,
1938; and
(bb)
every instrument, mentioned in Schedule IA as chargeable with duly
under that Schedule, which, not having been previously executed by
any person, is executed out of Bihar on or after the first day of January,
1938 and relates to any property situated, or to any master or thing
done or to be done, in Bihar and is received in Bihar:]
Provided '[also] that no duty-shall be chargeable in respect of—
(1) any instrument executed by, or on behalf of or in favour of, the Government
in cases where, but for this exemption, the Government would be liable to pay the
duty chargeable in respect of such instrument;
(2) any instrument for the sale, transfer or other disposition, either absolutely
or by way of mortgage or otherwise, of any ship or vessel, or any part interest,
share or properly of or in any ship or vessel registered under the Merchant Shipping
Act, 1897 (5) and 58Vicl, c (60) or under Act 19 of 1838 or the Indian Registration of
Ships Act, 1841 (10 of 1841), as amended by subsequent Acts.
2{ "Provided further also that any entry in Schedule IA for the State of Bihar
—————
at Schedule which, not having been
din India on or after the
able otherwise, than on demand or promissory
f India on or after that day and accepted or
ce or payment, or endorsed, transferred
7. Ins. by Bihar Act 6 of 1937.
2.
Ins. by Bihar Finance Act 11 of 2002.
(1) any instrument executed by, or on behalf of or in favour of, the Government
in cases where, but for this exemption, the Government would be liable to pay the
duty chargeable in respect of such instrument;
Chapter V: ALLOWANCES FOR STAMPS IN CERTAIN CASES
49. Allowance for spoiled stamps.—Subject to such rules as may be made
by the State Government as to the evidence to be required, or the enquiry to be
made, the Collector may, on applicati
i
ication made within the period prescribed in section
50, and
if he is satisfied as to the facts, make
{
allowance for impressed stamps
Spoiled in the cases hereinafter mentioned, namely:—
(a) the stamp on any paper inadvertently and undesignedly spoiled, obliterated
or by error in writring or any other means render ed unfit or the purpose intended
before any instrument written thereon is execute d by any person:
(b) the stamp on any document which is written out wholly or in part but which
is not signed or executed by any party thereto:
(c)
in the case of bills of exchange payable otherwise than on demand or
promissory notes —
_
(2) the stamp on any promissory note signed by or on behalf of the maker
poe has not been made use of in any manner whatever or delivered out of his
hands;
.
(3) the stamp used cr intended to be used for any such bill of exchange or
promissory notes signed by, or on behalf of, the drawer thereof, but which from any
omission or error has been spoiled or rendered useless, although the same, being a
bill of exchange, may have been presented for acce
:
ceptance or accepted or endorsed,
or, being & promissory note, may have been delivered to the
Provided that anether completed and duly stamped bill of exchange or promissory
ricte
is produced identical
in every particular, except
in the
@
Is
In
ev
correction of such
omission Or error as aforesaid, with the spoiled bill or note:
(d) the stamp used for an instrument executed by
(1) has been afterwards found to be absolute
1.
Ins. by Bihar (Arndt,) Act, 1991.
payee:
any party thereto which—
ly void in law from the beginning; | Section 1(3): Ins. by Bihar (Arndt,) Act, 1991
(3) by reason of the death ofa
it
j
be executed, without having executed the some, nom itis necessary that it should
cuted the same, or of the refusal of any such person
to execute the same, cannot be compl
i
in the form proposed:
pleted so as to effect the intended transaction
(9) Collector.— "Collector"-
(a)
means within the limits of the towns of Calcutta, Madras and Bombay,
the Collector of Calcutta, Madras and Bombay, respectively, and without
those limits, the Collector of a district, and
(b)
Includes a Deputy Commissioner and any officer whom the State
Government may, by notification in the official Gazette, appoint in this
behalf.
(26) Stamp.—"Stamp" means any mark, seal or endorsement by any agency
or person duly authorised by the State Government, and includes an adhesive or
impressed stamp, for the purpose of duty chargeable under this Act.
Comments and Case-law
[If the purpose of a particular provision
is easily discernible from the whole
scheme of the Act; the intention should be found out from the language used by the
Legislature and if strict literal construction leads to an absurd result and if another
construction Is possible then that construction should be preferred to the strict literal
construction. C./.T. v. J.-H. Golta, (1985) 4 SCC 343.
Where the document is not of the nature of an instrument of partition by which
partition is sought to be effected, the same cannot be chargeable to stamp duty.
Order impounding document which was not required to be stamped is erroneous.
Mosst. Mango Devi v. Muneswar Prasad, 1983 PLJR 468: 1983 BBCJ 604. See
also Bhudeb Chatterjee v. A. Chatterjee. AIR 1928 Cal. 705.
|
When there is no stipulation postponing the payment, the expression, "payable
on demand' in the document means that the money becomes due forthwith at once
onthe execution of the document. In sucha case the use of expression "payable on
demand" cannot be taken to be a condition, but when the payment cannct be enforced
within a stipulated period and itis stated that the debt becomes payabie after that
period on demand, such a document is-not a promissory note within the meaning of
section 2 (2). Mosst. Radha Devi v. Dhanik Lal Isser, 1970 PLJR 673: 1970 BLJR
(16) Lease.—"Lease" means a
lease of immovable property, and includes
also-
.
(a)
a patta;
(b)
a quabuliyator other undertaking in writing, not being a counter part
of a lease, to cultivate, occupy, or pay or deliver rent for, immovable
property;
(c)
any instrument by which tolls of any description are let;
(d)
any writing on an application for lease intended to signify that the
application is granted;
(16-A) Marketable security.— "Marketable security" means a security of such
a description as to be capable of being sold in any stock market in India or in the
United Kingdom;
Chapter II: STAMP-DUTIES
A, Of the Liability of Instruments to Duly
3. Instruments chargeable with duty.—Subject to the provisions of this Act
and the exemptions contained in Schedule
|, the following instruments shall be
chargeable with duty of the amount indicated in that Schedule as the proper duty
therefor, respectively, that is to say:—
(a) 'every instrument mentioned in that:
previously executed
by any person, IS execute
first day of July, 1899;
(b)
every bill of exchange pay
note drawn or made out 0
paid, or presented for acceptan
or otherwise negotiated, in India; and
(c)
every instrument (other than a
bill of exchange or promissory note)
mentioned in that Schedule, which not having been previously executed
by any person, is executed oul of India on or after that day, relates to
any property situate, or to matter or thing done or to be done, in India
and is received in India;
"Provided that, except as otherwise expressly provided,
in this Act, and
notwithstanding anything contained in clauses (a), (b) or (c) of this section or in
Schedule
|, the amount indicated in Schedule IA shall, subject to the exemptions
contained in that Schedule, be the duty chargeable on the following instruments,
mentioned in clauses (aa) and (bb) of this proviso, as the proper duty therefore
respectively:—
(aa)
every instruments, mentioned in Schedule IA as chargeable with duty
under that Schedule, which, not having been previously executed by
any person,
is executed in Bihar on or after the first day of January,
1938; and
(bb)
every instrument, mentioned in Schedule IA as chargeable with duly
under that Schedule, which, not having been previously executed by
any person, is executed out of Bihar on or after the first day of January,
1938 and relates to any property situated, or to any master or thing
done or to be done, in Bihar and is received in Bihar:]
Provided '[also] that no duty-shall be chargeable in respect of—
(1) any instrument executed by, or on behalf of or in favour of, the Government
in cases where, but for this exemption, the Government would be liable to pay the
duty chargeable in respect of such instrument;
(2) any instrument for the sale, transfer or other disposition, either absolutely
or by way of mortgage or otherwise, of any ship or vessel, or any part interest,
share or properly of or in any ship or vessel registered under the Merchant Shipping
Act, 1897 (5) and 58Vicl, c (60) or under Act 19 of 1838 or the Indian Registration of
Ships Act, 1841 (10 of 1841), as amended by subsequent Acts.
2{ "Provided further also that any entry in Schedule IA for the State of Bihar
—————
at Schedule which, not having been
din India on or after the
able otherwise, than on demand or promissory
f India on or after that day and accepted or
ce or payment, or endorsed, transferred
7. Ins. by Bihar Act 6 of 1937.
2.
Ins. by Bihar Finance Act 11 of 2002. | Section 1(2): |, the amount indicated in Schedule IA shall, subject to the exemptions
contained in that Schedule, be the duty chargeable on the following instruments,
mentioned in clauses (aa) and (bb) of this proviso, as the proper duty therefore
respectively:—
(aa)
every instruments, mentioned in Schedule IA as chargeable with duty
under that Schedule, which, not having been previously executed by
any person,
is executed in Bihar on or after the first day of January,
1938; and
(bb)
every instrument, mentioned in Schedule IA as chargeable with duly
under that Schedule, which, not having been previously executed by
any person, is executed out of Bihar on or after the first day of January,
1938 and relates to any property situated, or to any master or thing
done or to be done, in Bihar and is received in Bihar:]
Provided '[also] that no duty-shall be chargeable in respect of—
(1) any instrument executed by, or on behalf of or in favour of, the Government
in cases where, but for this exemption, the Government would be liable to pay the
duty chargeable in respect of such instrument;
(2) any instrument for the sale, transfer or other disposition, either absolutely
or by way of mortgage or otherwise, of any ship or vessel, or any part interest,
share or properly of or in any ship or vessel registered under the Merchant Shipping
Act, 1897 (5) and 58Vicl, c (60) or under Act 19 of 1838 or the Indian Registration of
Ships Act, 1841 (10 of 1841), as amended by subsequent Acts.
2{ "Provided further also that any entry in Schedule IA for the State of Bihar
—————
at Schedule which, not having been
din India on or after the
able otherwise, than on demand or promissory
f India on or after that day and accepted or
ce or payment, or endorsed, transferred
7. Ins. by Bihar Act 6 of 1937.
2.
Ins. by Bihar Finance Act 11 of 2002.
(2) any instrument for the sale, transfer or other disposition, either absolutely
or by way of mortgage or otherwise, of any ship or vessel, or any part interest,
share or properly of or in any ship or vessel registered under the Merchant Shipping
Act, 1897 (5) and 58Vicl, c (60) or under Act 19 of 1838 or the Indian Registration of
Ships Act, 1841 (10 of 1841), as amended by subsequent Acts.
2{ "Provided further also that any entry in Schedule IA for the State of Bihar
—————
at Schedule which, not having been
din India on or after the
able otherwise, than on demand or promissory
f India on or after that day and accepted or
ce or payment, or endorsed, transferred
7. Ins. by Bihar Act 6 of 1937.
(12) Executed and execution.— "Executed" and execution", used with
reference to instruments, mean "signed" and "signature",
1. Ins. by Bihar Act. 6 of 1937,
2. Subs. by Bihar Finance Act
11 of 2002.
sec. 2
]
Indian Stamp Act, 1899
[ 75
(12-A) [Omitted by the A.O. 1950]
(24) Settlement.— "Settlement" moz
iti
-
.
ins any
non-tes
é
writing, of movable or immovable property made
neteatementanyisispse=
ade upon any ship or vessel (whether for
-orupon the machinery, tackle or furniture
any goods, merchandise or property
dof any ship or vessel, or upon
h may be lawfully insured in,
Sec. 2
|
Indian Stamp Act, 1899
[ 77
(a)
in consideration of marriage,
(b)
for the purpose of distributing property of the settler among his family
or those for whom he desires to provide, or for the purpose of providing
for some person dependent on him: or
(c)
for any religious or charitable purpose;
and includes an agreement in writing to make such a dispositior, and
where any such disposition has not been made
in writing, any
instrument recording,
whether by way of declaration of trust or
otherwise, the terms of any such disposition;
(23) Receipt.—"Receipt" includes any note, memorandum or writing—
(a)
Whereby any money, or any bill of exchange, cheque, or promissory
note is acknowledged to have been received, or
(b)
Whereby any other movable property is acknowledged to have been
received in Satisfaction of a debt, or
(c)
whereby any debt or demand or an
|
é
any part of a debt or demand, !S
acknowledged to have been satisfied or discharged,
or
(d)
which signifies or imports any such acknowledgment, and whether
ne sare Is not signed with the name of any person;
Chapter V: ALLOWANCES FOR STAMPS IN CERTAIN CASES
49. Allowance for spoiled stamps.—Subject to such rules as may be made
by the State Government as to the evidence to be required, or the enquiry to be
made, the Collector may, on applicati
i
ication made within the period prescribed in section
50, and
if he is satisfied as to the facts, make
{
allowance for impressed stamps
Spoiled in the cases hereinafter mentioned, namely:—
(a) the stamp on any paper inadvertently and undesignedly spoiled, obliterated
or by error in writring or any other means render ed unfit or the purpose intended
before any instrument written thereon is execute d by any person:
(b) the stamp on any document which is written out wholly or in part but which
is not signed or executed by any party thereto:
(c)
in the case of bills of exchange payable otherwise than on demand or
promissory notes —
_
(2) the stamp on any promissory note signed by or on behalf of the maker
poe has not been made use of in any manner whatever or delivered out of his
hands;
.
(3) the stamp used cr intended to be used for any such bill of exchange or
promissory notes signed by, or on behalf of, the drawer thereof, but which from any
omission or error has been spoiled or rendered useless, although the same, being a
bill of exchange, may have been presented for acce
:
ceptance or accepted or endorsed,
or, being & promissory note, may have been delivered to the
Provided that anether completed and duly stamped bill of exchange or promissory
ricte
is produced identical
in every particular, except
in the
@
Is
In
ev
correction of such
omission Or error as aforesaid, with the spoiled bill or note:
(d) the stamp used for an instrument executed by
(1) has been afterwards found to be absolute
1.
Ins. by Bihar (Arndt,) Act, 1991.
payee:
any party thereto which—
ly void in law from the beginning; | Section 1(4): Ins. by Bihar (Arndt,) Act, 1991
(4) for want of the execution thereof some material
part
d his
inabili
:
age
,
bility or
refusal to sign the same, is in fact incom
lari
ton the
pure
which it
was intended:
plete and insufficient for the purpose for
(10) Conveyance.—"Conveyance" includes a conveyance on sale and every
instrument by which property, where movable or immovable,
is transferred inter
vivos
and which is not otherwise specifically provided for by Schedule
|,' '[or by
Schedule I-A, as the case may be];
*("(11) Duly Stamped.—"Duly Stamped" as applied to an instrument means
that the instrument bears an adhesive or impressed stamp of not less than the
proper amount, and such stamp has been affixed or used in accordance with law for
the time being in force in India or proper stamp duly has been paid through any other
mode prescribed by the State Government".
Chapter V: ALLOWANCES FOR STAMPS IN CERTAIN CASES
49. Allowance for spoiled stamps.—Subject to such rules as may be made
by the State Government as to the evidence to be required, or the enquiry to be
made, the Collector may, on applicati
i
ication made within the period prescribed in section
50, and
if he is satisfied as to the facts, make
{
allowance for impressed stamps
Spoiled in the cases hereinafter mentioned, namely:—
(a) the stamp on any paper inadvertently and undesignedly spoiled, obliterated
or by error in writring or any other means render ed unfit or the purpose intended
before any instrument written thereon is execute d by any person:
(b) the stamp on any document which is written out wholly or in part but which
is not signed or executed by any party thereto:
(c)
in the case of bills of exchange payable otherwise than on demand or
promissory notes —
_
(2) the stamp on any promissory note signed by or on behalf of the maker
poe has not been made use of in any manner whatever or delivered out of his
hands;
.
(3) the stamp used cr intended to be used for any such bill of exchange or
promissory notes signed by, or on behalf of, the drawer thereof, but which from any
omission or error has been spoiled or rendered useless, although the same, being a
bill of exchange, may have been presented for acce
:
ceptance or accepted or endorsed,
or, being & promissory note, may have been delivered to the
Provided that anether completed and duly stamped bill of exchange or promissory
ricte
is produced identical
in every particular, except
in the
@
Is
In
ev
correction of such
omission Or error as aforesaid, with the spoiled bill or note:
(d) the stamp used for an instrument executed by
(1) has been afterwards found to be absolute
1.
Ins. by Bihar (Arndt,) Act, 1991.
payee:
any party thereto which—
ly void in law from the beginning; | Section 1(6): Ins. by Bihar (Arndt,) Act, 1991
(6) becomes useless in cons
effected, being effected by some
bearing a stamp of not less value:
(13) Impressed stamp.—"Impressed stamp" includes-
(a) labels affixed and impressed by the proper officer, and
(b) stamps embossed or engraved on stamped paper:
(13-A) India—"India" means the territory of India excluding the State of Jammu
and Kashmir,
Chapter V: ALLOWANCES FOR STAMPS IN CERTAIN CASES
49. Allowance for spoiled stamps.—Subject to such rules as may be made
by the State Government as to the evidence to be required, or the enquiry to be
made, the Collector may, on applicati
i
ication made within the period prescribed in section
50, and
if he is satisfied as to the facts, make
{
allowance for impressed stamps
Spoiled in the cases hereinafter mentioned, namely:—
(a) the stamp on any paper inadvertently and undesignedly spoiled, obliterated
or by error in writring or any other means render ed unfit or the purpose intended
before any instrument written thereon is execute d by any person:
(b) the stamp on any document which is written out wholly or in part but which
is not signed or executed by any party thereto:
(c)
in the case of bills of exchange payable otherwise than on demand or
promissory notes —
_
(2) the stamp on any promissory note signed by or on behalf of the maker
poe has not been made use of in any manner whatever or delivered out of his
hands;
.
(3) the stamp used cr intended to be used for any such bill of exchange or
promissory notes signed by, or on behalf of, the drawer thereof, but which from any
omission or error has been spoiled or rendered useless, although the same, being a
bill of exchange, may have been presented for acce
:
ceptance or accepted or endorsed,
or, being & promissory note, may have been delivered to the
Provided that anether completed and duly stamped bill of exchange or promissory
ricte
is produced identical
in every particular, except
in the
@
Is
In
ev
correction of such
omission Or error as aforesaid, with the spoiled bill or note:
(d) the stamp used for an instrument executed by
(1) has been afterwards found to be absolute
1.
Ins. by Bihar (Arndt,) Act, 1991.
payee:
any party thereto which—
ly void in law from the beginning; | Section 1(8): Ins. by Bihar (Arndt,) Act, 1991
(8)
is inadvertently and undesignedly spoiled, and in lieu whereof another
instrument made between the same parties and for the same purpose is executed
and duly stamped;
Previded that, in the case of an executed instrument, no legal proceeding has
been commenced in which the instrument could or would have been given or offered
in evidence & that the instrument is given up to be cancelled.
Explanation.—The certificate of the Collector under section 32 that the full
duty with which an insirument is chargeable has been paid is an impressed stamp
within the meaning of this section.
(18) Paper.—"Paper" includes vellum, parchment or any other material in which
an instrument may be written;
(19) Policy of insurance.—"Policy of insurance" includes-
(a)
any instrument by which one person, in consideration of a premium
engages to indemnity another against loss, damage or liability arising
from an unknown or contingent event;
(b)
a life-policy, and any policy insuring any person against accident or
sickness, and any other Personal insurance;
(19-A) Policy of group insurance.—"Policy of group insurance" means any
instrument covering not less than
fifty or such smaller number as the Central
Government may approve, either generally or wilh reference to any particular case,
by which an insurer, in consideration of a premium paid by an employer or by an
employer and his employees jointly, engaged to cover, with or without medical
examination and for the sole benefit of persons other than the employer, the lives of
all the employees or of any class of them determined by conditions pertaining to the
sae
iment, for amounts of insurance based upon a plan which precludes individual
election:
[ Sec. 2
76]
(22) Promissory note.—'Promissory note" means a promissory note as
defined by the Negotiable Instrument Act, 1881 (26 of 1881);
tt also includes a note promising the payment of any sum of money oul of any
particular fund which may or may not be available, or upon any condition or
contingency which may or may not be performed or happen;
Comments and Case-law.
[This section shows that for the purposes of the Stamp Act at least a note
promising payment upon any condition or contingency certain or not will amount to
promissory note an unconditional undertaking under section 4 of the Negotiable
instruments Act cannot be treated as a Promissory
note. Kochuthressi v. Devdas
AIR 1988 Ker 282.]
%
-
(14) Instrument.—"Instrument" includes every document by which any right
or liability is, or purports to be, created, transferred, limited, extended, extinguished
or recorded;
(15)Instrument of partition.—"Instrument of partition" means any instrument
whereby co-owners of any property divide or agree to divide such property in
severality, and includes also a
final order for effecting a partition passed by Revenue
authority or any Civil Court and an award by an arbitrator directing a partition;
Chapter V: ALLOWANCES FOR STAMPS IN CERTAIN CASES
49. Allowance for spoiled stamps.—Subject to such rules as may be made
by the State Government as to the evidence to be required, or the enquiry to be
made, the Collector may, on applicati
i
ication made within the period prescribed in section
50, and
if he is satisfied as to the facts, make
{
allowance for impressed stamps
Spoiled in the cases hereinafter mentioned, namely:—
(a) the stamp on any paper inadvertently and undesignedly spoiled, obliterated
or by error in writring or any other means render ed unfit or the purpose intended
before any instrument written thereon is execute d by any person:
(b) the stamp on any document which is written out wholly or in part but which
is not signed or executed by any party thereto:
(c)
in the case of bills of exchange payable otherwise than on demand or
promissory notes —
_
(2) the stamp on any promissory note signed by or on behalf of the maker
poe has not been made use of in any manner whatever or delivered out of his
hands;
.
(3) the stamp used cr intended to be used for any such bill of exchange or
promissory notes signed by, or on behalf of, the drawer thereof, but which from any
omission or error has been spoiled or rendered useless, although the same, being a
bill of exchange, may have been presented for acce
:
ceptance or accepted or endorsed,
or, being & promissory note, may have been delivered to the
Provided that anether completed and duly stamped bill of exchange or promissory
ricte
is produced identical
in every particular, except
in the
@
Is
In
ev
correction of such
omission Or error as aforesaid, with the spoiled bill or note:
(d) the stamp used for an instrument executed by
(1) has been afterwards found to be absolute
1.
Ins. by Bihar (Arndt,) Act, 1991.
payee:
any party thereto which—
ly void in law from the beginning; | Section 1(5): Ins. by Bihar (Arndt,) Act, 1991
(5) by reason of the refusal of
any money intended to be thereby
any office thereby granted, totally f
(21) Power-of-attorney.—"Power-of-attorney" includes any instrument (not
chargeable with a fee under the law relating to court-fees for the time
being
in
force) empowering a specified person to act for and in the name of the person
executing it;
(20) Policy of sea-insurance or sea-policy—"Policy of sea-insurance" or
"sea-policy"—
(a)
Means any insurance Mm
marine or inland navigation)
of any ship or vessel, or upon
of any description whatever on board
the freight of or any other interest whic
or relating to, any ship or vessel; and
andise or proper' for any
(b)
Includes any insurance of goods, merch
eC
transit which includes, not only a sea risk within the meaning of
clause (a) but also any other risk incidental to the transit insured
from the commencement of the transit to the ultimate destination
covered by the insurance,
Where any person, in consideration of any sum of money paid or to
be paid for additional freight or otherwise, agrees to take upon himself
any risk attending goods, merchandise or property of any description
whatever while on board of any ship or vessel, or engages te indemnity
the owner of any such goods, merchandise or property from any
risk, loss or damage, such agreement or engagement shall be deemed
to be a contract for sea- insurance;
(17) Mortgage-deed.—"Mortgage-deed" includes every instrument whereby,
for the purpose of securing money advanced, or to be advanced, by way of loan, or
an existing or future debt, or the performance of an engagement one person transfers,
or creates to, or in favour of another, a right over or in respect of specified property;
(25) Soldier.—"Soldier" includes any person below the rank of non-
commissioned officer who is enrolled under the Indian Army Act, 1911 (8 of 1911)'
Chapter V: ALLOWANCES FOR STAMPS IN CERTAIN CASES
49. Allowance for spoiled stamps.—Subject to such rules as may be made
by the State Government as to the evidence to be required, or the enquiry to be
made, the Collector may, on applicati
i
ication made within the period prescribed in section
50, and
if he is satisfied as to the facts, make
{
allowance for impressed stamps
Spoiled in the cases hereinafter mentioned, namely:—
(a) the stamp on any paper inadvertently and undesignedly spoiled, obliterated
or by error in writring or any other means render ed unfit or the purpose intended
before any instrument written thereon is execute d by any person:
(b) the stamp on any document which is written out wholly or in part but which
is not signed or executed by any party thereto:
(c)
in the case of bills of exchange payable otherwise than on demand or
promissory notes —
_
(2) the stamp on any promissory note signed by or on behalf of the maker
poe has not been made use of in any manner whatever or delivered out of his
hands;
.
(3) the stamp used cr intended to be used for any such bill of exchange or
promissory notes signed by, or on behalf of, the drawer thereof, but which from any
omission or error has been spoiled or rendered useless, although the same, being a
bill of exchange, may have been presented for acce
:
ceptance or accepted or endorsed,
or, being & promissory note, may have been delivered to the
Provided that anether completed and duly stamped bill of exchange or promissory
ricte
is produced identical
in every particular, except
in the
@
Is
In
ev
correction of such
omission Or error as aforesaid, with the spoiled bill or note:
(d) the stamp used for an instrument executed by
(1) has been afterwards found to be absolute
1.
Ins. by Bihar (Arndt,) Act, 1991.
payee:
any party thereto which—
ly void in law from the beginning; | Section 1(7): Ins. by Bihar (Arndt,) Act, 1991
(7) is deficient in value and the transaction intended to be thereby effected
has been effected by some other instrument between the same parties and bearing
a stamp of not less value;
Chapter II: STAMP-DUTIES
A, Of the Liability of Instruments to Duly
3. Instruments chargeable with duty.—Subject to the provisions of this Act
and the exemptions contained in Schedule
|, the following instruments shall be
chargeable with duty of the amount indicated in that Schedule as the proper duty
therefor, respectively, that is to say:—
(a) 'every instrument mentioned in that:
previously executed
by any person, IS execute
first day of July, 1899;
(b)
every bill of exchange pay
note drawn or made out 0
paid, or presented for acceptan
or otherwise negotiated, in India; and
(c)
every instrument (other than a
bill of exchange or promissory note)
mentioned in that Schedule, which not having been previously executed
by any person, is executed oul of India on or after that day, relates to
any property situate, or to matter or thing done or to be done, in India
and is received in India;
"Provided that, except as otherwise expressly provided,
in this Act, and
notwithstanding anything contained in clauses (a), (b) or (c) of this section or in
Schedule
|, the amount indicated in Schedule IA shall, subject to the exemptions
contained in that Schedule, be the duty chargeable on the following instruments,
mentioned in clauses (aa) and (bb) of this proviso, as the proper duty therefore
respectively:—
(aa)
every instruments, mentioned in Schedule IA as chargeable with duty
under that Schedule, which, not having been previously executed by
any person,
is executed in Bihar on or after the first day of January,
1938; and
(bb)
every instrument, mentioned in Schedule IA as chargeable with duly
under that Schedule, which, not having been previously executed by
any person, is executed out of Bihar on or after the first day of January,
1938 and relates to any property situated, or to any master or thing
done or to be done, in Bihar and is received in Bihar:]
Provided '[also] that no duty-shall be chargeable in respect of—
(1) any instrument executed by, or on behalf of or in favour of, the Government
in cases where, but for this exemption, the Government would be liable to pay the
duty chargeable in respect of such instrument;
(2) any instrument for the sale, transfer or other disposition, either absolutely
or by way of mortgage or otherwise, of any ship or vessel, or any part interest,
share or properly of or in any ship or vessel registered under the Merchant Shipping
Act, 1897 (5) and 58Vicl, c (60) or under Act 19 of 1838 or the Indian Registration of
Ships Act, 1841 (10 of 1841), as amended by subsequent Acts.
2{ "Provided further also that any entry in Schedule IA for the State of Bihar
—————
at Schedule which, not having been
din India on or after the
able otherwise, than on demand or promissory
f India on or after that day and accepted or
ce or payment, or endorsed, transferred
7. Ins. by Bihar Act 6 of 1937.
2.
Ins. by Bihar Finance Act 11 of 2002. | Section 1: Adjudication as to propor stamp. — (1 ) When any instrument, whether
31. Adjudication as to propor stamp. — (1 ) When any instrument, whether
executed or not and wheather previously stamped or not, is brought to the Collector,
1. Now Rs. 5000/- vido Finance Act No. 2 of 2004
94]
Chapter II: STAMP-DUTIES
A, Of the Liability of Instruments to Duly
3. Instruments chargeable with duty.—Subject to the provisions of this Act
and the exemptions contained in Schedule
|, the following instruments shall be
chargeable with duty of the amount indicated in that Schedule as the proper duty
therefor, respectively, that is to say:—
(a) 'every instrument mentioned in that:
previously executed
by any person, IS execute
first day of July, 1899;
(b)
every bill of exchange pay
note drawn or made out 0
paid, or presented for acceptan
or otherwise negotiated, in India; and
(c)
every instrument (other than a
bill of exchange or promissory note)
mentioned in that Schedule, which not having been previously executed
by any person, is executed oul of India on or after that day, relates to
any property situate, or to matter or thing done or to be done, in India
and is received in India;
"Provided that, except as otherwise expressly provided,
in this Act, and
notwithstanding anything contained in clauses (a), (b) or (c) of this section or in
Schedule
|, the amount indicated in Schedule IA shall, subject to the exemptions
contained in that Schedule, be the duty chargeable on the following instruments,
mentioned in clauses (aa) and (bb) of this proviso, as the proper duty therefore
respectively:—
(aa)
every instruments, mentioned in Schedule IA as chargeable with duty
under that Schedule, which, not having been previously executed by
any person,
is executed in Bihar on or after the first day of January,
1938; and
(bb)
every instrument, mentioned in Schedule IA as chargeable with duly
under that Schedule, which, not having been previously executed by
any person, is executed out of Bihar on or after the first day of January,
1938 and relates to any property situated, or to any master or thing
done or to be done, in Bihar and is received in Bihar:]
Provided '[also] that no duty-shall be chargeable in respect of—
(1) any instrument executed by, or on behalf of or in favour of, the Government
in cases where, but for this exemption, the Government would be liable to pay the
duty chargeable in respect of such instrument;
(2) any instrument for the sale, transfer or other disposition, either absolutely
or by way of mortgage or otherwise, of any ship or vessel, or any part interest,
share or properly of or in any ship or vessel registered under the Merchant Shipping
Act, 1897 (5) and 58Vicl, c (60) or under Act 19 of 1838 or the Indian Registration of
Ships Act, 1841 (10 of 1841), as amended by subsequent Acts.
2{ "Provided further also that any entry in Schedule IA for the State of Bihar
—————
at Schedule which, not having been
din India on or after the
able otherwise, than on demand or promissory
f India on or after that day and accepted or
ce or payment, or endorsed, transferred
7. Ins. by Bihar Act 6 of 1937.
2.
Ins. by Bihar Finance Act 11 of 2002. | Section 1: |, the amount indicated in Schedule IA shall, subject to the exemptions
contained in that Schedule, be the duty chargeable on the following instruments,
mentioned in clauses (aa) and (bb) of this proviso, as the proper duty therefore
respectively:—
(aa)
every instruments, mentioned in Schedule IA as chargeable with duty
under that Schedule, which, not having been previously executed by
any person,
is executed in Bihar on or after the first day of January,
1938; and
(bb)
every instrument, mentioned in Schedule IA as chargeable with duly
under that Schedule, which, not having been previously executed by
any person, is executed out of Bihar on or after the first day of January,
1938 and relates to any property situated, or to any master or thing
done or to be done, in Bihar and is received in Bihar:]
Provided '[also] that no duty-shall be chargeable in respect of—
(1) any instrument executed by, or on behalf of or in favour of, the Government
in cases where, but for this exemption, the Government would be liable to pay the
duty chargeable in respect of such instrument;
(2) any instrument for the sale, transfer or other disposition, either absolutely
or by way of mortgage or otherwise, of any ship or vessel, or any part interest,
share or properly of or in any ship or vessel registered under the Merchant Shipping
Act, 1897 (5) and 58Vicl, c (60) or under Act 19 of 1838 or the Indian Registration of
Ships Act, 1841 (10 of 1841), as amended by subsequent Acts.
2{ "Provided further also that any entry in Schedule IA for the State of Bihar
—————
at Schedule which, not having been
din India on or after the
able otherwise, than on demand or promissory
f India on or after that day and accepted or
ce or payment, or endorsed, transferred
7. Ins. by Bihar Act 6 of 1937.
2.
Ins. by Bihar Finance Act 11 of 2002.
CHAPTER
II
STAMP-DUTIES
A, Of the Liability of Instruments to Duly
3. Instruments chargeable with duty.—Subject to the provisions of this Act
and the exemptions contained in Schedule
|, the following instruments shall be
chargeable with duty of the amount indicated in that Schedule as the proper duty
therefor, respectively, that is to say:—
(a) 'every instrument mentioned in that:
previously executed
by any person, IS execute
first day of July, 1899;
(b)
every bill of exchange pay
note drawn or made out 0
paid, or presented for acceptan
or otherwise negotiated, in India; and
(c)
every instrument (other than a
bill of exchange or promissory note)
mentioned in that Schedule, which not having been previously executed
by any person, is executed oul of India on or after that day, relates to
any property situate, or to matter or thing done or to be done, in India
and is received in India;
"Provided that, except as otherwise expressly provided,
in this Act, and
notwithstanding anything contained in clauses (a), (b) or (c) of this section or in
Schedule
|, the amount indicated in Schedule IA shall, subject to the exemptions
contained in that Schedule, be the duty chargeable on the following instruments,
mentioned in clauses (aa) and (bb) of this proviso, as the proper duty therefore
respectively:—
(aa)
every instruments, mentioned in Schedule IA as chargeable with duty
under that Schedule, which, not having been previously executed by
any person,
is executed in Bihar on or after the first day of January,
1938; and
(bb)
every instrument, mentioned in Schedule IA as chargeable with duly
under that Schedule, which, not having been previously executed by
any person, is executed out of Bihar on or after the first day of January,
1938 and relates to any property situated, or to any master or thing
done or to be done, in Bihar and is received in Bihar:]
Provided '[also] that no duty-shall be chargeable in respect of—
Chapter II: STAMP-DUTIES
A, Of the Liability of Instruments to Duly
3. Instruments chargeable with duty.—Subject to the provisions of this Act
and the exemptions contained in Schedule
|, the following instruments shall be
chargeable with duty of the amount indicated in that Schedule as the proper duty
therefor, respectively, that is to say:—
(a) 'every instrument mentioned in that:
previously executed
by any person, IS execute
first day of July, 1899;
(b)
every bill of exchange pay
note drawn or made out 0
paid, or presented for acceptan
or otherwise negotiated, in India; and
(c)
every instrument (other than a
bill of exchange or promissory note)
mentioned in that Schedule, which not having been previously executed
by any person, is executed oul of India on or after that day, relates to
any property situate, or to matter or thing done or to be done, in India
and is received in India;
"Provided that, except as otherwise expressly provided,
in this Act, and
notwithstanding anything contained in clauses (a), (b) or (c) of this section or in
Schedule
|, the amount indicated in Schedule IA shall, subject to the exemptions
contained in that Schedule, be the duty chargeable on the following instruments,
mentioned in clauses (aa) and (bb) of this proviso, as the proper duty therefore
respectively:—
(aa)
every instruments, mentioned in Schedule IA as chargeable with duty
under that Schedule, which, not having been previously executed by
any person,
is executed in Bihar on or after the first day of January,
1938; and
(bb)
every instrument, mentioned in Schedule IA as chargeable with duly
under that Schedule, which, not having been previously executed by
any person, is executed out of Bihar on or after the first day of January,
1938 and relates to any property situated, or to any master or thing
done or to be done, in Bihar and is received in Bihar:]
Provided '[also] that no duty-shall be chargeable in respect of—
(1) any instrument executed by, or on behalf of or in favour of, the Government
in cases where, but for this exemption, the Government would be liable to pay the
duty chargeable in respect of such instrument;
(2) any instrument for the sale, transfer or other disposition, either absolutely
or by way of mortgage or otherwise, of any ship or vessel, or any part interest,
share or properly of or in any ship or vessel registered under the Merchant Shipping
Act, 1897 (5) and 58Vicl, c (60) or under Act 19 of 1838 or the Indian Registration of
Ships Act, 1841 (10 of 1841), as amended by subsequent Acts.
2{ "Provided further also that any entry in Schedule IA for the State of Bihar
—————
at Schedule which, not having been
din India on or after the
able otherwise, than on demand or promissory
f India on or after that day and accepted or
ce or payment, or endorsed, transferred
7. Ins. by Bihar Act 6 of 1937.
2.
Ins. by Bihar Finance Act 11 of 2002. | Section 1: Section BA ins. by Act 22 of 1996, Suc
1.
Section BA ins. by Act 22 of 1996, Suc.
10 of 2000, sec. 118.
(iii) beneficial own
30 and Sch.
(w.e.t, 20.9.1995) and subs.
by Act
82]
{ Secs. 8B.9
ion,
the expressions "beneficia,
—For
the
purposes of this section,
:
mg
ceili Sraveeree! Shall have the meanings respectively assigned is
them
in clauses (a),
(e) and (f) of sub-section (1) of section 2 of
the
EPOSitories
Act, 1996 (22 of 1996).
Explanation 2.— For the purposes of this section, the expression—'securities"
shall have the meaning assigned to it in clause (h) of section 2 of the Securities
Contracts (Regulation) Act, 1956 (42 of 1956).]
(8B.
Corporatisation and demutualisation
schemes and related
instruments not liable to duty.— Notwithstanding anything contained in this Act or
any other law for the time being in force,—
(a)
a scheme for corporatisation or demutualisation,
or both
of
Chapter II: STAMP-DUTIES
A, Of the Liability of Instruments to Duly
3. Instruments chargeable with duty.—Subject to the provisions of this Act
and the exemptions contained in Schedule
|, the following instruments shall be
chargeable with duty of the amount indicated in that Schedule as the proper duty
therefor, respectively, that is to say:—
(a) 'every instrument mentioned in that:
previously executed
by any person, IS execute
first day of July, 1899;
(b)
every bill of exchange pay
note drawn or made out 0
paid, or presented for acceptan
or otherwise negotiated, in India; and
(c)
every instrument (other than a
bill of exchange or promissory note)
mentioned in that Schedule, which not having been previously executed
by any person, is executed oul of India on or after that day, relates to
any property situate, or to matter or thing done or to be done, in India
and is received in India;
"Provided that, except as otherwise expressly provided,
in this Act, and
notwithstanding anything contained in clauses (a), (b) or (c) of this section or in
Schedule
|, the amount indicated in Schedule IA shall, subject to the exemptions
contained in that Schedule, be the duty chargeable on the following instruments,
mentioned in clauses (aa) and (bb) of this proviso, as the proper duty therefore
respectively:—
(aa)
every instruments, mentioned in Schedule IA as chargeable with duty
under that Schedule, which, not having been previously executed by
any person,
is executed in Bihar on or after the first day of January,
1938; and
(bb)
every instrument, mentioned in Schedule IA as chargeable with duly
under that Schedule, which, not having been previously executed by
any person, is executed out of Bihar on or after the first day of January,
1938 and relates to any property situated, or to any master or thing
done or to be done, in Bihar and is received in Bihar:]
Provided '[also] that no duty-shall be chargeable in respect of—
(1) any instrument executed by, or on behalf of or in favour of, the Government
in cases where, but for this exemption, the Government would be liable to pay the
duty chargeable in respect of such instrument;
(2) any instrument for the sale, transfer or other disposition, either absolutely
or by way of mortgage or otherwise, of any ship or vessel, or any part interest,
share or properly of or in any ship or vessel registered under the Merchant Shipping
Act, 1897 (5) and 58Vicl, c (60) or under Act 19 of 1838 or the Indian Registration of
Ships Act, 1841 (10 of 1841), as amended by subsequent Acts.
2{ "Provided further also that any entry in Schedule IA for the State of Bihar
—————
at Schedule which, not having been
din India on or after the
able otherwise, than on demand or promissory
f India on or after that day and accepted or
ce or payment, or endorsed, transferred
7. Ins. by Bihar Act 6 of 1937.
2.
Ins. by Bihar Finance Act 11 of 2002. | Section 1: Ins. by B. (Amdt.) Act, 1988
1.
Ins. by B. (Amdt.) Act, 1988.
Chapter II: STAMP-DUTIES
A, Of the Liability of Instruments to Duly
3. Instruments chargeable with duty.—Subject to the provisions of this Act
and the exemptions contained in Schedule
|, the following instruments shall be
chargeable with duty of the amount indicated in that Schedule as the proper duty
therefor, respectively, that is to say:—
(a) 'every instrument mentioned in that:
previously executed
by any person, IS execute
first day of July, 1899;
(b)
every bill of exchange pay
note drawn or made out 0
paid, or presented for acceptan
or otherwise negotiated, in India; and
(c)
every instrument (other than a
bill of exchange or promissory note)
mentioned in that Schedule, which not having been previously executed
by any person, is executed oul of India on or after that day, relates to
any property situate, or to matter or thing done or to be done, in India
and is received in India;
"Provided that, except as otherwise expressly provided,
in this Act, and
notwithstanding anything contained in clauses (a), (b) or (c) of this section or in
Schedule
|, the amount indicated in Schedule IA shall, subject to the exemptions
contained in that Schedule, be the duty chargeable on the following instruments,
mentioned in clauses (aa) and (bb) of this proviso, as the proper duty therefore
respectively:—
(aa)
every instruments, mentioned in Schedule IA as chargeable with duty
under that Schedule, which, not having been previously executed by
any person,
is executed in Bihar on or after the first day of January,
1938; and
(bb)
every instrument, mentioned in Schedule IA as chargeable with duly
under that Schedule, which, not having been previously executed by
any person, is executed out of Bihar on or after the first day of January,
1938 and relates to any property situated, or to any master or thing
done or to be done, in Bihar and is received in Bihar:]
Provided '[also] that no duty-shall be chargeable in respect of—
(1) any instrument executed by, or on behalf of or in favour of, the Government
in cases where, but for this exemption, the Government would be liable to pay the
duty chargeable in respect of such instrument;
(2) any instrument for the sale, transfer or other disposition, either absolutely
or by way of mortgage or otherwise, of any ship or vessel, or any part interest,
share or properly of or in any ship or vessel registered under the Merchant Shipping
Act, 1897 (5) and 58Vicl, c (60) or under Act 19 of 1838 or the Indian Registration of
Ships Act, 1841 (10 of 1841), as amended by subsequent Acts.
2{ "Provided further also that any entry in Schedule IA for the State of Bihar
—————
at Schedule which, not having been
din India on or after the
able otherwise, than on demand or promissory
f India on or after that day and accepted or
ce or payment, or endorsed, transferred
7. Ins. by Bihar Act 6 of 1937.
2.
Ins. by Bihar Finance Act 11 of 2002. | Section 1: Ins. by Bihar (Amdt.) Act, 15 of 198B,
1.
Ins. by Bihar (Amdt.) Act, 15 of 198B,
a:
See footnote at page 92.
Chapter V: ALLOWANCES FOR STAMPS IN CERTAIN CASES
49. Allowance for spoiled stamps.—Subject to such rules as may be made
by the State Government as to the evidence to be required, or the enquiry to be
made, the Collector may, on applicati
i
ication made within the period prescribed in section
50, and
if he is satisfied as to the facts, make
{
allowance for impressed stamps
Spoiled in the cases hereinafter mentioned, namely:—
(a) the stamp on any paper inadvertently and undesignedly spoiled, obliterated
or by error in writring or any other means render ed unfit or the purpose intended
before any instrument written thereon is execute d by any person:
(b) the stamp on any document which is written out wholly or in part but which
is not signed or executed by any party thereto:
(c)
in the case of bills of exchange payable otherwise than on demand or
promissory notes —
_
(2) the stamp on any promissory note signed by or on behalf of the maker
poe has not been made use of in any manner whatever or delivered out of his
hands;
.
(3) the stamp used cr intended to be used for any such bill of exchange or
promissory notes signed by, or on behalf of, the drawer thereof, but which from any
omission or error has been spoiled or rendered useless, although the same, being a
bill of exchange, may have been presented for acce
:
ceptance or accepted or endorsed,
or, being & promissory note, may have been delivered to the
Provided that anether completed and duly stamped bill of exchange or promissory
ricte
is produced identical
in every particular, except
in the
@
Is
In
ev
correction of such
omission Or error as aforesaid, with the spoiled bill or note:
(d) the stamp used for an instrument executed by
(1) has been afterwards found to be absolute
1.
Ins. by Bihar (Arndt,) Act, 1991.
payee:
any party thereto which—
ly void in law from the beginning; | Section 1: Ins. by Bihar (Arndt,) Act, 1991
1.
Ins. by Bihar (Arndt,) Act, 1991.
payee:
any party thereto which—
ly void in law from the beginning;
Secs. 50-52 ]
Indian Stamp Act, 1899
[ 105
Chapter VIII: SUPPLEMENTAL PROVISIONS
73. Books, etc. to be open to inspection.— Every public officer having in
his custody any registers, books, records, papers, documents or proceedings, the
inspection whereof may tend to secure any duty, or to prove or lead to the discovery
of any fraud or omission in relation to any duty, shall at all reasonable times permit
any person authorised 'in writing by the Collector to inspect for such purpose the
registers, books, papers, documents and proceedings, and to take such notes and
extracts as they may deem necessary, without fee or charge.
74. Power to make rules relating to sale of stamps.—The State Government
may make rules for regulating—
(a) the supply and sale of stamps and stamped papers,
(b) the persons by whom alone such sale is to be conducted, and
(c) the duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of ten naye paise or five
naye paise adhesive stamps.
{S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by
clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899
(Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp
vendors and duties of Katibs (Deed writers) must not be performed by the same individual,
2.
In view of the cleanliness of the Administration and for checking forgery and
defaications it is highly desirable that the duties of a stamp vendor and that of deed writer
should not be performed by the same person or individual,
3. This notification will come
in force at once.
[There
is another notification also | Section 1: | ]
Indian Stamp Act, 1899
[ 117
Description of Instrument
Proper Stamp-duty
A Sea Insurance (See Sec. 7-(1) for or upon
if drawn
If drawn in
any voyage-
singly
duplicate
for each
part
(i) where the premium or consideration does
not exceed the rate of one-eight percentum of the
amount insured by the policy;
(ii) in any other case, in respect of every full
sum of one thousand five hundred rupees and also
any fractional part of one thousand five hundred
rupees insured by the policy;
(2) for time—
(iii)
in respect
of every
full sum
of one
thousand rupees and also any fractional part of
one thousand rupees insured by the policy-
where the insurance shall be made for any
time
not exceeding six months;
where the insurance shall be made for any
time exceeding six months and not exceeding
twelve months.
7(B.
Fire Insurance and other classes of
insurance, not elsewhere included in this article,
covering
goods,
merchandise,
personal
effects,crops and other property against loss or
damage.
(1) in respect of an original policy-
(i) when the sum insured does not exceed
Rs. 5000;
(ii) in any other case; and
(2) in respect of each receipt for any payment
of a premium on any renewal of an original policy.
C. Accident and Sickness Insurance
(a) against railway accident, valid for a single
Journey only.
Exemption
When issued to a passenger travelling by the
-—.
'[ Five paise] '[Five
paise]
'[ Five paise] '[Five
paise]
'[ Ten paise]
'[ Five
paise]
Ten paise]
'[Five
paise]
'[Twenty five paise]
[Fifty paise]
One-half of the duty
payable in respect of
the original policy
in
addition to the amount,
if
any, chargeable
under No. 53.
[ Five paise]'
1. Subs. by S.O. 130(E) dated 28. 1.2004 (w.a.f. 1.3.2004)
2. Subs. for the original divisions A and B by Act V of 1936.
Schedule
| ]
Indian Stamp Act, 1899
[ 117
Description of Instrument
Proper Stamp-duty
A Sea Insurance (See Sec. 7-(1) for or upon
if drawn
If drawn in
any voyage-
singly
duplicate
for each
part
(i) where the premium or consideration does
not exceed the rate of one-eight percentum of the
amount insured by the policy;
(ii) in any other case, in respect of every full
sum of one thousand five hundred rupees and also
any fractional part of one thousand five hundred
rupees insured by the policy;
Chapter VIII: SUPPLEMENTAL PROVISIONS
73. Books, etc. to be open to inspection.— Every public officer having in
his custody any registers, books, records, papers, documents or proceedings, the
inspection whereof may tend to secure any duty, or to prove or lead to the discovery
of any fraud or omission in relation to any duty, shall at all reasonable times permit
any person authorised 'in writing by the Collector to inspect for such purpose the
registers, books, papers, documents and proceedings, and to take such notes and
extracts as they may deem necessary, without fee or charge.
74. Power to make rules relating to sale of stamps.—The State Government
may make rules for regulating—
(a) the supply and sale of stamps and stamped papers,
(b) the persons by whom alone such sale is to be conducted, and
(c) the duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of ten naye paise or five
naye paise adhesive stamps.
{S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by
clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899
(Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp
vendors and duties of Katibs (Deed writers) must not be performed by the same individual,
2.
In view of the cleanliness of the Administration and for checking forgery and
defaications it is highly desirable that the duties of a stamp vendor and that of deed writer
should not be performed by the same person or individual,
3. This notification will come
in force at once.
[There
is another notification also | Section 1: |
]
Indian Stamp Act, 1899
[119
Description of Instrument
Proper Stamp-duly
———
.
rules for Postal Life-Insurance issued under the
authority of the Central Government. ]
E.-Re-Insurance by an Insurance Company
which has granted a policy '[of the nature specified
in Division A or Division C of this Article] with
another company by way of indemnity or guarantee
against the payment on the original insurance ofa
certain part of the sum insured thereby.
General Exemption
Letter of cover or engagement to issue a
policy of insurance:
Provided
that,
unless such
letter
or
engagement bears the stamp prescribed by this
Act for such policy, nothing shall be claimable
thereunder nor shall it be available for any purpose,
except to compel the delivery of the policy therein
mentioned.
'| 49, Promissory Note, as defined by Sec.
2 (22)|
(a) when payable on demand-
(i) when the amount or value does nol exceed
Rs. 250:
(ii) when the amount or value exceeds Rs.
250 but does not exceed Rs.
1 ,000;
(iii) in any other case,
(b) when payable otherwise than on demand.
renewed or otherwise
modified whereby the
sum insured exceeds the
sum previously insured
on which stamp duty has
been paid, the proper
stamp must be borne on
the
excess
sum
so
insured,
One quarter of the duty
payable in respect of the
original insurance, but not
less than]
'[Five paise]
or more than
'[ Fifty
paise:
Provided that if the total
amount of duty payable
is not
a multiple of five
paise, the total amount
shall be rounded off to the
next higher multiple
of
five naye paise.
'T Five paise]
'[ Ten paise]
'{ Fifteen paise]
The same duty as a
Bill
of Exchange (No. 13) for
the
same
amount
—_.
1. Subs. by $.0. 130 (E) dated 28.1.2004 (W.e.f. 1.3.2004)
Schedule
|
]
Indian Stamp Act, 1899
[119
Description of Instrument
Proper Stamp-duly
———
.
rules for Postal Life-Insurance issued under the
authority of the Central Government. ]
E.-Re-Insurance by an Insurance Company
which has granted a policy '[of the nature specified
in Division A or Division C of this Article] with
another company by way of indemnity or guarantee
against the payment on the original insurance ofa
certain part of the sum insured thereby.
General Exemption
Letter of cover or engagement to issue a
policy of insurance:
Provided
that,
unless such
letter
or
engagement bears the stamp prescribed by this
Act for such policy, nothing shall be claimable
thereunder nor shall it be available for any purpose,
except to compel the delivery of the policy therein
mentioned.
'| 49, Promissory Note, as defined by Sec.
2 (22)|
(a) when payable on demand-
(i) when the amount or value does nol exceed
Rs. 250:
(ii) when the amount or value exceeds Rs.
250 but does not exceed Rs.
1 ,000;
(iii) in any other case,
(b) when payable otherwise than on demand.
renewed or otherwise
modified whereby the
sum insured exceeds the
sum previously insured
on which stamp duty has
been paid, the proper
stamp must be borne on
the
excess
sum
so
insured,
One quarter of the duty
payable in respect of the
original insurance, but not
less than]
'[Five paise]
or more than
'[ Fifty
paise:
Provided that if the total
amount of duty payable
is not
a multiple of five
paise, the total amount
shall be rounded off to the
next higher multiple
of
five naye paise.
'T Five paise]
'[ Ten paise]
'{ Fifteen paise]
The same duty as a
Bill
of Exchange (No. 13) for
the
same
amount
—_.
1. Subs. by $.0. 130 (E) dated 28.1.2004 (W.e.f. 1.3.2004)
Chapter VIII: SUPPLEMENTAL PROVISIONS
73. Books, etc. to be open to inspection.— Every public officer having in
his custody any registers, books, records, papers, documents or proceedings, the
inspection whereof may tend to secure any duty, or to prove or lead to the discovery
of any fraud or omission in relation to any duty, shall at all reasonable times permit
any person authorised 'in writing by the Collector to inspect for such purpose the
registers, books, papers, documents and proceedings, and to take such notes and
extracts as they may deem necessary, without fee or charge.
74. Power to make rules relating to sale of stamps.—The State Government
may make rules for regulating—
(a) the supply and sale of stamps and stamped papers,
(b) the persons by whom alone such sale is to be conducted, and
(c) the duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of ten naye paise or five
naye paise adhesive stamps.
{S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by
clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899
(Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp
vendors and duties of Katibs (Deed writers) must not be performed by the same individual,
2.
In view of the cleanliness of the Administration and for checking forgery and
defaications it is highly desirable that the duties of a stamp vendor and that of deed writer
should not be performed by the same person or individual,
3. This notification will come
in force at once.
[There
is another notification also | Section 1: Words "Pawn or pledge" subs. by S.O
1.
Words "Pawn or pledge" subs. by S.O.
1(E)-480/2002-2965 dt. 18.12.2003.
Schedule 1A ]
Indian Stamp Act, 1899
[ 125
|
exceed Rs.
600/-
(iii) whenit
3.00
2.00
1.00
exceeds Rs.
600/-but does
not exceed
Rs. 1000/-
(iv)\Whenit
4.00
2.00
2.00
exceed Rs.
1000/- but
does not
exceed Rs.
1200/-
(v)Whenit
5.00
3.00
2.00
exceeds Rs.
1200/- but
does not
exceed Rs.
1600/-
(vi)Whenit
8.00
4.00
3.00
exceeds Rs.
1600/- but
does not
exceed Rs.
2500/-
(viil)Whenit
15.00
8.00
5.00
exceeds Rs.
2500/- but
does not
exceed Rs.
5000/-
(viii)
When
it 21.00
11.00
8.00
exceeds.
5000/- but
does not
exceed Rs.
7500/-
(ix)Whenit
29.00
15.00
10.00
exceeds Rs.
7500/- but
does not
exceed Rs.
10,000/-
(x)When it
43.00/ 22.00
15.00
exceeds Rs.
126]
°
Chapter II: STAMP-DUTIES
A, Of the Liability of Instruments to Duly
3. Instruments chargeable with duty.—Subject to the provisions of this Act
and the exemptions contained in Schedule
|, the following instruments shall be
chargeable with duty of the amount indicated in that Schedule as the proper duty
therefor, respectively, that is to say:—
(a) 'every instrument mentioned in that:
previously executed
by any person, IS execute
first day of July, 1899;
(b)
every bill of exchange pay
note drawn or made out 0
paid, or presented for acceptan
or otherwise negotiated, in India; and
(c)
every instrument (other than a
bill of exchange or promissory note)
mentioned in that Schedule, which not having been previously executed
by any person, is executed oul of India on or after that day, relates to
any property situate, or to matter or thing done or to be done, in India
and is received in India;
"Provided that, except as otherwise expressly provided,
in this Act, and
notwithstanding anything contained in clauses (a), (b) or (c) of this section or in
Schedule
|, the amount indicated in Schedule IA shall, subject to the exemptions
contained in that Schedule, be the duty chargeable on the following instruments,
mentioned in clauses (aa) and (bb) of this proviso, as the proper duty therefore
respectively:—
(aa)
every instruments, mentioned in Schedule IA as chargeable with duty
under that Schedule, which, not having been previously executed by
any person,
is executed in Bihar on or after the first day of January,
1938; and
(bb)
every instrument, mentioned in Schedule IA as chargeable with duly
under that Schedule, which, not having been previously executed by
any person, is executed out of Bihar on or after the first day of January,
1938 and relates to any property situated, or to any master or thing
done or to be done, in Bihar and is received in Bihar:]
Provided '[also] that no duty-shall be chargeable in respect of—
(1) any instrument executed by, or on behalf of or in favour of, the Government
in cases where, but for this exemption, the Government would be liable to pay the
duty chargeable in respect of such instrument;
(2) any instrument for the sale, transfer or other disposition, either absolutely
or by way of mortgage or otherwise, of any ship or vessel, or any part interest,
share or properly of or in any ship or vessel registered under the Merchant Shipping
Act, 1897 (5) and 58Vicl, c (60) or under Act 19 of 1838 or the Indian Registration of
Ships Act, 1841 (10 of 1841), as amended by subsequent Acts.
2{ "Provided further also that any entry in Schedule IA for the State of Bihar
—————
at Schedule which, not having been
din India on or after the
able otherwise, than on demand or promissory
f India on or after that day and accepted or
ce or payment, or endorsed, transferred
7. Ins. by Bihar Act 6 of 1937.
2.
Ins. by Bihar Finance Act 11 of 2002. | Section 1: Adjudication as to propor stamp. — (1 ) When any instrument, whether
[ Sec. 30
and the person bringing it applies to have the opinion of that officer as to the duty
(if
any) with which it is chargeable, and pays a fee of such amount (not exceeding five
rupees and not less than fifty naye paise) as the Collector may in each case direct,
the Collector shall determine the duty
(if any) with which,
in his judgment, the
instrument is chargeable.
(2) For this purpose, the Collector may require to be furnished with an abstract
of the instrument, and also with such affidavit or other evidence as he may deem
necessary to prove that all the facts and circumstances affecting the chargeability
of the ir:strument with duty, or the amount of the duty with which it is chargeable, are
fully and truly set forth therein, and may refuse to proceed upon any such application
until such abstract and evidence have been furnished accordingly:
Provided that —
(a) no evidence furnished in pursuance of this section shall be used against
any person in any civil proceeding, except in an inquiry as to the duty with which the
instiument to which it relates is chargeable; and
(b) every pe:son by whom any such evidence is furnished, shall, on payment of
the full duty with winich the instrument to which it relates, is chargeable, be relieved
from any penalty which he may have incurred under this Act by reason of the omission
to state truly in such instrument any of the facts or circumstances aforesaid.
Comments & Case-law
[Avoidance of tax
is no offence. Evasion of tax
is offence. Every man
is
entitled to arrange his affairs in such a manner as to reduce his tax liability to
minimum. Question is of legality. Question of morality does not arise. Urmila Devi
vs. State, 2007(3) PLUR 734.]
Chapter II: STAMP-DUTIES
A, Of the Liability of Instruments to Duly
3. Instruments chargeable with duty.—Subject to the provisions of this Act
and the exemptions contained in Schedule
|, the following instruments shall be
chargeable with duty of the amount indicated in that Schedule as the proper duty
therefor, respectively, that is to say:—
(a) 'every instrument mentioned in that:
previously executed
by any person, IS execute
first day of July, 1899;
(b)
every bill of exchange pay
note drawn or made out 0
paid, or presented for acceptan
or otherwise negotiated, in India; and
(c)
every instrument (other than a
bill of exchange or promissory note)
mentioned in that Schedule, which not having been previously executed
by any person, is executed oul of India on or after that day, relates to
any property situate, or to matter or thing done or to be done, in India
and is received in India;
"Provided that, except as otherwise expressly provided,
in this Act, and
notwithstanding anything contained in clauses (a), (b) or (c) of this section or in
Schedule
|, the amount indicated in Schedule IA shall, subject to the exemptions
contained in that Schedule, be the duty chargeable on the following instruments,
mentioned in clauses (aa) and (bb) of this proviso, as the proper duty therefore
respectively:—
(aa)
every instruments, mentioned in Schedule IA as chargeable with duty
under that Schedule, which, not having been previously executed by
any person,
is executed in Bihar on or after the first day of January,
1938; and
(bb)
every instrument, mentioned in Schedule IA as chargeable with duly
under that Schedule, which, not having been previously executed by
any person, is executed out of Bihar on or after the first day of January,
1938 and relates to any property situated, or to any master or thing
done or to be done, in Bihar and is received in Bihar:]
Provided '[also] that no duty-shall be chargeable in respect of—
(1) any instrument executed by, or on behalf of or in favour of, the Government
in cases where, but for this exemption, the Government would be liable to pay the
duty chargeable in respect of such instrument;
(2) any instrument for the sale, transfer or other disposition, either absolutely
or by way of mortgage or otherwise, of any ship or vessel, or any part interest,
share or properly of or in any ship or vessel registered under the Merchant Shipping
Act, 1897 (5) and 58Vicl, c (60) or under Act 19 of 1838 or the Indian Registration of
Ships Act, 1841 (10 of 1841), as amended by subsequent Acts.
2{ "Provided further also that any entry in Schedule IA for the State of Bihar
—————
at Schedule which, not having been
din India on or after the
able otherwise, than on demand or promissory
f India on or after that day and accepted or
ce or payment, or endorsed, transferred
7. Ins. by Bihar Act 6 of 1937.
2.
Ins. by Bihar Finance Act 11 of 2002. | Section 1: 1 or Schedule 1-A, as the case may be]
(2) The parties may determine for themselves which of the instrument so
employed shall, for the purposes of sub-section (1), be deemed to be the principal
instrument:
Provided that the duty chargeable on the instrument so determined shall be
the highest duty which would be chargeable in respect of any of the said instrument
employed.
5. Instruments relating to several distinct matters— Any instrument
comprising or relaling to several distinct matters shall be chargeable with the
aggregate amount of the duties wilh which separate instruments, each comprising
or relating to one of such matters, would be chargeable under this Act.
Comments & Case-law
impounding of Bond.—
The
fact that the Executant" had not produced in the
1.
Ins. by Bihar Act 21
of 1977 (from 1.12.1977).
2.
Ins. by Bihar Act 6 of 1937 (From 1.1.1998)
3. Subs. by ibid.
Schedule
1 or Schedule 1-A, as the case may be]
(2) The parties may determine for themselves which of the instrument so
employed shall, for the purposes of sub-section (1), be deemed to be the principal
instrument:
Provided that the duty chargeable on the instrument so determined shall be
the highest duty which would be chargeable in respect of any of the said instrument
employed.
5. Instruments relating to several distinct matters— Any instrument
comprising or relaling to several distinct matters shall be chargeable with the
aggregate amount of the duties wilh which separate instruments, each comprising
or relating to one of such matters, would be chargeable under this Act.
Comments & Case-law
impounding of Bond.—
The
fact that the Executant" had not produced in the
1.
Ins. by Bihar Act 21
of 1977 (from 1.12.1977).
Chapter VIII: SUPPLEMENTAL PROVISIONS
73. Books, etc. to be open to inspection.— Every public officer having in
his custody any registers, books, records, papers, documents or proceedings, the
inspection whereof may tend to secure any duty, or to prove or lead to the discovery
of any fraud or omission in relation to any duty, shall at all reasonable times permit
any person authorised 'in writing by the Collector to inspect for such purpose the
registers, books, papers, documents and proceedings, and to take such notes and
extracts as they may deem necessary, without fee or charge.
74. Power to make rules relating to sale of stamps.—The State Government
may make rules for regulating—
(a) the supply and sale of stamps and stamped papers,
(b) the persons by whom alone such sale is to be conducted, and
(c) the duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of ten naye paise or five
naye paise adhesive stamps.
{S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by
clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899
(Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp
vendors and duties of Katibs (Deed writers) must not be performed by the same individual,
2.
In view of the cleanliness of the Administration and for checking forgery and
defaications it is highly desirable that the duties of a stamp vendor and that of deed writer
should not be performed by the same person or individual,
3. This notification will come
in force at once.
[There
is another notification also | Section 1(1): | ]
Indian Stamp Act, 1899
[ 117
Description of Instrument
Proper Stamp-duty
A Sea Insurance (See Sec. 7-(1) for or upon
if drawn
If drawn in
any voyage-
singly
duplicate
for each
part
(i) where the premium or consideration does
not exceed the rate of one-eight percentum of the
amount insured by the policy;
(ii) in any other case, in respect of every full
sum of one thousand five hundred rupees and also
any fractional part of one thousand five hundred
rupees insured by the policy;
(2) for time—
(iii)
in respect
of every
full sum
of one
thousand rupees and also any fractional part of
one thousand rupees insured by the policy-
where the insurance shall be made for any
time
not exceeding six months;
where the insurance shall be made for any
time exceeding six months and not exceeding
twelve months.
7(B.
Fire Insurance and other classes of
insurance, not elsewhere included in this article,
covering
goods,
merchandise,
personal
effects,crops and other property against loss or
damage.
(1) in respect of an original policy-
(i) when the sum insured does not exceed
Rs. 5000;
(ii) in any other case; and
(2) in respect of each receipt for any payment
of a premium on any renewal of an original policy.
C. Accident and Sickness Insurance
(a) against railway accident, valid for a single
Journey only.
Exemption
When issued to a passenger travelling by the
-—.
'[ Five paise] '[Five
paise]
'[ Five paise] '[Five
paise]
'[ Ten paise]
'[ Five
paise]
Ten paise]
'[Five
paise]
'[Twenty five paise]
[Fifty paise]
One-half of the duty
payable in respect of
the original policy
in
addition to the amount,
if
any, chargeable
under No. 53.
[ Five paise]'
1. Subs. by S.O. 130(E) dated 28. 1.2004 (w.a.f. 1.3.2004)
2. Subs. for the original divisions A and B by Act V of 1936.
(1) in respect of an original policy-
(i) when the sum insured does not exceed
Rs. 5000;
(ii) in any other case; and
Chapter V: ALLOWANCES FOR STAMPS IN CERTAIN CASES
49. Allowance for spoiled stamps.—Subject to such rules as may be made
by the State Government as to the evidence to be required, or the enquiry to be
made, the Collector may, on applicati
i
ication made within the period prescribed in section
50, and
if he is satisfied as to the facts, make
{
allowance for impressed stamps
Spoiled in the cases hereinafter mentioned, namely:—
(a) the stamp on any paper inadvertently and undesignedly spoiled, obliterated
or by error in writring or any other means render ed unfit or the purpose intended
before any instrument written thereon is execute d by any person:
(b) the stamp on any document which is written out wholly or in part but which
is not signed or executed by any party thereto:
(c)
in the case of bills of exchange payable otherwise than on demand or
promissory notes —
_
(2) the stamp on any promissory note signed by or on behalf of the maker
poe has not been made use of in any manner whatever or delivered out of his
hands;
.
(3) the stamp used cr intended to be used for any such bill of exchange or
promissory notes signed by, or on behalf of, the drawer thereof, but which from any
omission or error has been spoiled or rendered useless, although the same, being a
bill of exchange, may have been presented for acce
:
ceptance or accepted or endorsed,
or, being & promissory note, may have been delivered to the
Provided that anether completed and duly stamped bill of exchange or promissory
ricte
is produced identical
in every particular, except
in the
@
Is
In
ev
correction of such
omission Or error as aforesaid, with the spoiled bill or note:
(d) the stamp used for an instrument executed by
(1) has been afterwards found to be absolute
1.
Ins. by Bihar (Arndt,) Act, 1991.
payee:
any party thereto which—
ly void in law from the beginning; | Section 1(2): Ins. by Bihar (Arndt,) Act, 1991
(2) has been afterwarus fou
i
for the pupose originally intended unfit, by reason of any error or mistake therein,
Chapter II: STAMP-DUTIES
A, Of the Liability of Instruments to Duly
3. Instruments chargeable with duty.—Subject to the provisions of this Act
and the exemptions contained in Schedule
|, the following instruments shall be
chargeable with duty of the amount indicated in that Schedule as the proper duty
therefor, respectively, that is to say:—
(a) 'every instrument mentioned in that:
previously executed
by any person, IS execute
first day of July, 1899;
(b)
every bill of exchange pay
note drawn or made out 0
paid, or presented for acceptan
or otherwise negotiated, in India; and
(c)
every instrument (other than a
bill of exchange or promissory note)
mentioned in that Schedule, which not having been previously executed
by any person, is executed oul of India on or after that day, relates to
any property situate, or to matter or thing done or to be done, in India
and is received in India;
"Provided that, except as otherwise expressly provided,
in this Act, and
notwithstanding anything contained in clauses (a), (b) or (c) of this section or in
Schedule
|, the amount indicated in Schedule IA shall, subject to the exemptions
contained in that Schedule, be the duty chargeable on the following instruments,
mentioned in clauses (aa) and (bb) of this proviso, as the proper duty therefore
respectively:—
(aa)
every instruments, mentioned in Schedule IA as chargeable with duty
under that Schedule, which, not having been previously executed by
any person,
is executed in Bihar on or after the first day of January,
1938; and
(bb)
every instrument, mentioned in Schedule IA as chargeable with duly
under that Schedule, which, not having been previously executed by
any person, is executed out of Bihar on or after the first day of January,
1938 and relates to any property situated, or to any master or thing
done or to be done, in Bihar and is received in Bihar:]
Provided '[also] that no duty-shall be chargeable in respect of—
(1) any instrument executed by, or on behalf of or in favour of, the Government
in cases where, but for this exemption, the Government would be liable to pay the
duty chargeable in respect of such instrument;
(2) any instrument for the sale, transfer or other disposition, either absolutely
or by way of mortgage or otherwise, of any ship or vessel, or any part interest,
share or properly of or in any ship or vessel registered under the Merchant Shipping
Act, 1897 (5) and 58Vicl, c (60) or under Act 19 of 1838 or the Indian Registration of
Ships Act, 1841 (10 of 1841), as amended by subsequent Acts.
2{ "Provided further also that any entry in Schedule IA for the State of Bihar
—————
at Schedule which, not having been
din India on or after the
able otherwise, than on demand or promissory
f India on or after that day and accepted or
ce or payment, or endorsed, transferred
7. Ins. by Bihar Act 6 of 1937.
2.
Ins. by Bihar Finance Act 11 of 2002. | Section 1: Ins. by B. (Amdt.) Act, 1988
ig IPun
Insp] 22 Kb $6°9°CL sbte) "969 —on IePReple hlrieb) Bek} & bh fe BER BE
(Phe BY LIP)
-/ o00'00% ¢
(Rho BHO LIP)
- 7 000'00 ¢
(tha Pu >)
= 000'00'z
(Rh& MOA BLIP) ~~ O00'
op
(eh& 282 Reh)
— 7 DO0'sz
(Rb& ble KP)
~ 7 000'00% ¢
(Rha bus Eb) — 7 000'00% €
(Rh& 2IS2 Ribh)
— 7 000'sz
(phe Bue LIP)
— / O00'
00! ¢
(Rha BY KID)
— 7 000' o0' ¢
(bh2 202 bIbIR)
—/ 900' op
(ph 2IN2 Bibh)
—/ 000'05
(pha bE sd)
~
7 000'00't
(ph2 PIE bp)
— 7 000'00' ¢
(pha bab Ir)
—
7 000'00'2
(pha ina Hib Pub bd)
— 7 000'0S'I
(bho 22 bibh)
— 0000S
:
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°%
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bbth Ban
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[rs
Chapter II: STAMP-DUTIES
A, Of the Liability of Instruments to Duly
3. Instruments chargeable with duty.—Subject to the provisions of this Act
and the exemptions contained in Schedule
|, the following instruments shall be
chargeable with duty of the amount indicated in that Schedule as the proper duty
therefor, respectively, that is to say:—
(a) 'every instrument mentioned in that:
previously executed
by any person, IS execute
first day of July, 1899;
(b)
every bill of exchange pay
note drawn or made out 0
paid, or presented for acceptan
or otherwise negotiated, in India; and
(c)
every instrument (other than a
bill of exchange or promissory note)
mentioned in that Schedule, which not having been previously executed
by any person, is executed oul of India on or after that day, relates to
any property situate, or to matter or thing done or to be done, in India
and is received in India;
"Provided that, except as otherwise expressly provided,
in this Act, and
notwithstanding anything contained in clauses (a), (b) or (c) of this section or in
Schedule
|, the amount indicated in Schedule IA shall, subject to the exemptions
contained in that Schedule, be the duty chargeable on the following instruments,
mentioned in clauses (aa) and (bb) of this proviso, as the proper duty therefore
respectively:—
(aa)
every instruments, mentioned in Schedule IA as chargeable with duty
under that Schedule, which, not having been previously executed by
any person,
is executed in Bihar on or after the first day of January,
1938; and
(bb)
every instrument, mentioned in Schedule IA as chargeable with duly
under that Schedule, which, not having been previously executed by
any person, is executed out of Bihar on or after the first day of January,
1938 and relates to any property situated, or to any master or thing
done or to be done, in Bihar and is received in Bihar:]
Provided '[also] that no duty-shall be chargeable in respect of—
(1) any instrument executed by, or on behalf of or in favour of, the Government
in cases where, but for this exemption, the Government would be liable to pay the
duty chargeable in respect of such instrument;
(2) any instrument for the sale, transfer or other disposition, either absolutely
or by way of mortgage or otherwise, of any ship or vessel, or any part interest,
share or properly of or in any ship or vessel registered under the Merchant Shipping
Act, 1897 (5) and 58Vicl, c (60) or under Act 19 of 1838 or the Indian Registration of
Ships Act, 1841 (10 of 1841), as amended by subsequent Acts.
2{ "Provided further also that any entry in Schedule IA for the State of Bihar
—————
at Schedule which, not having been
din India on or after the
able otherwise, than on demand or promissory
f India on or after that day and accepted or
ce or payment, or endorsed, transferred
7. Ins. by Bihar Act 6 of 1937.
2.
Ins. by Bihar Finance Act 11 of 2002. | Section 1: Ins. by Bihar (Amdt.) Act, 15 of 198B,
Secs. 30-31
|
Indian Stamp Act, 1899
[ 93
No. 56 (Respondentia Bond),
No. 57 (Security Bond or Mortgage-deed),
No. 58 (Settlement),
No.62(a)
(Transfer of shares in an incorporated company or other body
corporate),
No.62(b)
(Transfer
of debentures, being marketable securities whether the
debenture is liable to duty or not, except debenture provided for
by section 8),
No.62(c)
(Transfer
of any interest secured by a bond, mortgage-deed or
policy of insurance) —
by the person drawing, making or executing such instrument;
(b) in the case of a policy of insurance other than fire-insurance-by the person
effecting the insurance;
(bb) in the case of a policy of fire-insurance — by the person issuing the policy.
(c)
in the case of a conveyance (including a reconveyance of mortgaged
property) by the grantee; in the case of a lease or agreement to lease - by the
lessee or intended lessee;
(d) in the case of a counterpart of a lease — by the lessor;
(e) in the case of an instrument of exchange — by the parties in equal shares;
(f) in the case of a certificate of sale - by the purchaser of the property to
which such certificate relates; and
(g) in the case of an instrument of partition — by the parties thereto in proportion
to their respective shares in the whole property partitioned, or when the partition is
made in execution of an order passed by a Revenue authority or Civil Court or
arbitrator, in such proportion as such authority, Court or arbitrator directs,
Comments & Case-law
[The contention that the stamp of the sale deed have been purchased on the
different date, they bear different numbers, they have not been used within six
months of their purchase and as such the sale deed is not duly stamped. Therefore
the sale deed be impounded and requisite stamped duly and penalty be imposed
cannot be entertained. Bhanwar Lal vs. Tejmal AIR 1990 Raj 1.]
Chapter VIII: SUPPLEMENTAL PROVISIONS
73. Books, etc. to be open to inspection.— Every public officer having in
his custody any registers, books, records, papers, documents or proceedings, the
inspection whereof may tend to secure any duty, or to prove or lead to the discovery
of any fraud or omission in relation to any duty, shall at all reasonable times permit
any person authorised 'in writing by the Collector to inspect for such purpose the
registers, books, papers, documents and proceedings, and to take such notes and
extracts as they may deem necessary, without fee or charge.
74. Power to make rules relating to sale of stamps.—The State Government
may make rules for regulating—
(a) the supply and sale of stamps and stamped papers,
(b) the persons by whom alone such sale is to be conducted, and
(c) the duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of ten naye paise or five
naye paise adhesive stamps.
{S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by
clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899
(Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp
vendors and duties of Katibs (Deed writers) must not be performed by the same individual,
2.
In view of the cleanliness of the Administration and for checking forgery and
defaications it is highly desirable that the duties of a stamp vendor and that of deed writer
should not be performed by the same person or individual,
3. This notification will come
in force at once.
[There
is another notification also | Section 1: |
]
Indian Stamp Act, 1899
[119
Description of Instrument
Proper Stamp-duly
———
.
rules for Postal Life-Insurance issued under the
authority of the Central Government. ]
E.-Re-Insurance by an Insurance Company
which has granted a policy '[of the nature specified
in Division A or Division C of this Article] with
another company by way of indemnity or guarantee
against the payment on the original insurance ofa
certain part of the sum insured thereby.
General Exemption
Letter of cover or engagement to issue a
policy of insurance:
Provided
that,
unless such
letter
or
engagement bears the stamp prescribed by this
Act for such policy, nothing shall be claimable
thereunder nor shall it be available for any purpose,
except to compel the delivery of the policy therein
mentioned.
'| 49, Promissory Note, as defined by Sec.
2 (22)|
(a) when payable on demand-
(i) when the amount or value does nol exceed
Rs. 250:
(ii) when the amount or value exceeds Rs.
250 but does not exceed Rs.
1 ,000;
(iii) in any other case,
(b) when payable otherwise than on demand.
renewed or otherwise
modified whereby the
sum insured exceeds the
sum previously insured
on which stamp duty has
been paid, the proper
stamp must be borne on
the
excess
sum
so
insured,
One quarter of the duty
payable in respect of the
original insurance, but not
less than]
'[Five paise]
or more than
'[ Fifty
paise:
Provided that if the total
amount of duty payable
is not
a multiple of five
paise, the total amount
shall be rounded off to the
next higher multiple
of
five naye paise.
'T Five paise]
'[ Ten paise]
'{ Fifteen paise]
The same duty as a
Bill
of Exchange (No. 13) for
the
same
amount
—_.
1. Subs. by $.0. 130 (E) dated 28.1.2004 (W.e.f. 1.3.2004)
120]
[ Schedule
|
Description of Instrument
———.,
Proper Stamp-duty
es,
*
*
*
*
Chapter VIII: SUPPLEMENTAL PROVISIONS
73. Books, etc. to be open to inspection.— Every public officer having in
his custody any registers, books, records, papers, documents or proceedings, the
inspection whereof may tend to secure any duty, or to prove or lead to the discovery
of any fraud or omission in relation to any duty, shall at all reasonable times permit
any person authorised 'in writing by the Collector to inspect for such purpose the
registers, books, papers, documents and proceedings, and to take such notes and
extracts as they may deem necessary, without fee or charge.
74. Power to make rules relating to sale of stamps.—The State Government
may make rules for regulating—
(a) the supply and sale of stamps and stamped papers,
(b) the persons by whom alone such sale is to be conducted, and
(c) the duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of ten naye paise or five
naye paise adhesive stamps.
{S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by
clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899
(Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp
vendors and duties of Katibs (Deed writers) must not be performed by the same individual,
2.
In view of the cleanliness of the Administration and for checking forgery and
defaications it is highly desirable that the duties of a stamp vendor and that of deed writer
should not be performed by the same person or individual,
3. This notification will come
in force at once.
[There
is another notification also | Section 1: Words "Pawn or pledge" subs. by S.O
[ Schedule 1A
(b)
If such loan or debt is re-payable
within three months from state of
such instrument.
Explanation: For the purpose of
clause
(a)
of
this
article,
notwithstanding anything contained
in any judgment, decree or order of
any court or order of any authority,
_
any letter, nole, memorandum or
writing relating to the deposit of title
deeds, whether written
or made
either before
or at any timé when or
after the deposil of the title deed is
effected,
of any, whether
it
is
in
respect of the security for the first
loan or any additional loan or loans
taken subsequently, such
letter,
10,000/- but
does not
exceed Rs.
15,000/-
(xi)Whenit
57.00
29.00
19.00
exceeds Rs.
15,000/- but
does not
exceed Rs.
20,000/-
(xii)Whenit
71.00
36.00
24.00
exceeds Rs.
20,000/- but
does not
exceed Rs.
25,000/-
(xiii) When
it 85.00
43.00
29.00
exceeds Rs.
25,000/- but
does not
exceed Rs.
30,000/-and
(xiv) forevery 29.00
15.00
10.00
additional Rs.
10,000/- or
part thereof,
in excess of
Rs. 30,000/-
Half the duty payable on a loan or debt
under clause
(a),
for the amount
secured.
Schedule 1A ]
Indian Stamp Act, 1899
[ 127
———————
Chapter II: STAMP-DUTIES
A, Of the Liability of Instruments to Duly
3. Instruments chargeable with duty.—Subject to the provisions of this Act
and the exemptions contained in Schedule
|, the following instruments shall be
chargeable with duty of the amount indicated in that Schedule as the proper duty
therefor, respectively, that is to say:—
(a) 'every instrument mentioned in that:
previously executed
by any person, IS execute
first day of July, 1899;
(b)
every bill of exchange pay
note drawn or made out 0
paid, or presented for acceptan
or otherwise negotiated, in India; and
(c)
every instrument (other than a
bill of exchange or promissory note)
mentioned in that Schedule, which not having been previously executed
by any person, is executed oul of India on or after that day, relates to
any property situate, or to matter or thing done or to be done, in India
and is received in India;
"Provided that, except as otherwise expressly provided,
in this Act, and
notwithstanding anything contained in clauses (a), (b) or (c) of this section or in
Schedule
|, the amount indicated in Schedule IA shall, subject to the exemptions
contained in that Schedule, be the duty chargeable on the following instruments,
mentioned in clauses (aa) and (bb) of this proviso, as the proper duty therefore
respectively:—
(aa)
every instruments, mentioned in Schedule IA as chargeable with duty
under that Schedule, which, not having been previously executed by
any person,
is executed in Bihar on or after the first day of January,
1938; and
(bb)
every instrument, mentioned in Schedule IA as chargeable with duly
under that Schedule, which, not having been previously executed by
any person, is executed out of Bihar on or after the first day of January,
1938 and relates to any property situated, or to any master or thing
done or to be done, in Bihar and is received in Bihar:]
Provided '[also] that no duty-shall be chargeable in respect of—
(1) any instrument executed by, or on behalf of or in favour of, the Government
in cases where, but for this exemption, the Government would be liable to pay the
duty chargeable in respect of such instrument;
(2) any instrument for the sale, transfer or other disposition, either absolutely
or by way of mortgage or otherwise, of any ship or vessel, or any part interest,
share or properly of or in any ship or vessel registered under the Merchant Shipping
Act, 1897 (5) and 58Vicl, c (60) or under Act 19 of 1838 or the Indian Registration of
Ships Act, 1841 (10 of 1841), as amended by subsequent Acts.
2{ "Provided further also that any entry in Schedule IA for the State of Bihar
—————
at Schedule which, not having been
din India on or after the
able otherwise, than on demand or promissory
f India on or after that day and accepted or
ce or payment, or endorsed, transferred
7. Ins. by Bihar Act 6 of 1937.
2.
Ins. by Bihar Finance Act 11 of 2002. | Section 1: Ins. by B. (Amdt.) Act, 1988
Secs. 9A-10
Indian Stamp Act, 1899
[85
fae
aran, freaeq faam, arfirgqear azen-
_
-
-_
s000-tartamn afar at erm 7g & en yea
ufseai Ce
ae fen
St
fart al HRT AEM Wo Ho 900 fer
18.12.90
F ae warfare
afer
1 frefafaa
aver Fd eI
Chapter II: STAMP-DUTIES
A, Of the Liability of Instruments to Duly
3. Instruments chargeable with duty.—Subject to the provisions of this Act
and the exemptions contained in Schedule
|, the following instruments shall be
chargeable with duty of the amount indicated in that Schedule as the proper duty
therefor, respectively, that is to say:—
(a) 'every instrument mentioned in that:
previously executed
by any person, IS execute
first day of July, 1899;
(b)
every bill of exchange pay
note drawn or made out 0
paid, or presented for acceptan
or otherwise negotiated, in India; and
(c)
every instrument (other than a
bill of exchange or promissory note)
mentioned in that Schedule, which not having been previously executed
by any person, is executed oul of India on or after that day, relates to
any property situate, or to matter or thing done or to be done, in India
and is received in India;
"Provided that, except as otherwise expressly provided,
in this Act, and
notwithstanding anything contained in clauses (a), (b) or (c) of this section or in
Schedule
|, the amount indicated in Schedule IA shall, subject to the exemptions
contained in that Schedule, be the duty chargeable on the following instruments,
mentioned in clauses (aa) and (bb) of this proviso, as the proper duty therefore
respectively:—
(aa)
every instruments, mentioned in Schedule IA as chargeable with duty
under that Schedule, which, not having been previously executed by
any person,
is executed in Bihar on or after the first day of January,
1938; and
(bb)
every instrument, mentioned in Schedule IA as chargeable with duly
under that Schedule, which, not having been previously executed by
any person, is executed out of Bihar on or after the first day of January,
1938 and relates to any property situated, or to any master or thing
done or to be done, in Bihar and is received in Bihar:]
Provided '[also] that no duty-shall be chargeable in respect of—
(1) any instrument executed by, or on behalf of or in favour of, the Government
in cases where, but for this exemption, the Government would be liable to pay the
duty chargeable in respect of such instrument;
(2) any instrument for the sale, transfer or other disposition, either absolutely
or by way of mortgage or otherwise, of any ship or vessel, or any part interest,
share or properly of or in any ship or vessel registered under the Merchant Shipping
Act, 1897 (5) and 58Vicl, c (60) or under Act 19 of 1838 or the Indian Registration of
Ships Act, 1841 (10 of 1841), as amended by subsequent Acts.
2{ "Provided further also that any entry in Schedule IA for the State of Bihar
—————
at Schedule which, not having been
din India on or after the
able otherwise, than on demand or promissory
f India on or after that day and accepted or
ce or payment, or endorsed, transferred
7. Ins. by Bihar Act 6 of 1937.
2.
Ins. by Bihar Finance Act 11 of 2002. | Section 1: Tao aa
1. Tao aa
A
teal
Rar a aa saa ager aa aa aa
ae ue
& fea
F mim aa a
5 feafta ae aria
y-as
& facta & fre
a
50 %o HA
2,
WAST
F
3-1 att
S feu fang faaa ux
2 ufaga
aed Aa dal S
yet
4H fHal afar gm am wits eq
aa cra FU
ah
H am facta w
qaqa
to Wa
Chapter VIII: SUPPLEMENTAL PROVISIONS
73. Books, etc. to be open to inspection.— Every public officer having in
his custody any registers, books, records, papers, documents or proceedings, the
inspection whereof may tend to secure any duty, or to prove or lead to the discovery
of any fraud or omission in relation to any duty, shall at all reasonable times permit
any person authorised 'in writing by the Collector to inspect for such purpose the
registers, books, papers, documents and proceedings, and to take such notes and
extracts as they may deem necessary, without fee or charge.
74. Power to make rules relating to sale of stamps.—The State Government
may make rules for regulating—
(a) the supply and sale of stamps and stamped papers,
(b) the persons by whom alone such sale is to be conducted, and
(c) the duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of ten naye paise or five
naye paise adhesive stamps.
{S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by
clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899
(Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp
vendors and duties of Katibs (Deed writers) must not be performed by the same individual,
2.
In view of the cleanliness of the Administration and for checking forgery and
defaications it is highly desirable that the duties of a stamp vendor and that of deed writer
should not be performed by the same person or individual,
3. This notification will come
in force at once.
[There
is another notification also | Section 1(2): | ]
Indian Stamp Act, 1899
[ 117
Description of Instrument
Proper Stamp-duty
A Sea Insurance (See Sec. 7-(1) for or upon
if drawn
If drawn in
any voyage-
singly
duplicate
for each
part
(i) where the premium or consideration does
not exceed the rate of one-eight percentum of the
amount insured by the policy;
(ii) in any other case, in respect of every full
sum of one thousand five hundred rupees and also
any fractional part of one thousand five hundred
rupees insured by the policy;
(2) for time—
(iii)
in respect
of every
full sum
of one
thousand rupees and also any fractional part of
one thousand rupees insured by the policy-
where the insurance shall be made for any
time
not exceeding six months;
where the insurance shall be made for any
time exceeding six months and not exceeding
twelve months.
7(B.
Fire Insurance and other classes of
insurance, not elsewhere included in this article,
covering
goods,
merchandise,
personal
effects,crops and other property against loss or
damage.
(1) in respect of an original policy-
(i) when the sum insured does not exceed
Rs. 5000;
(ii) in any other case; and
(2) in respect of each receipt for any payment
of a premium on any renewal of an original policy.
C. Accident and Sickness Insurance
(a) against railway accident, valid for a single
Journey only.
Exemption
When issued to a passenger travelling by the
-—.
'[ Five paise] '[Five
paise]
'[ Five paise] '[Five
paise]
'[ Ten paise]
'[ Five
paise]
Ten paise]
'[Five
paise]
'[Twenty five paise]
[Fifty paise]
One-half of the duty
payable in respect of
the original policy
in
addition to the amount,
if
any, chargeable
under No. 53.
[ Five paise]'
1. Subs. by S.O. 130(E) dated 28. 1.2004 (w.a.f. 1.3.2004)
2. Subs. for the original divisions A and B by Act V of 1936.
(2) for time—
(iii)
in respect
of every
full sum
of one
thousand rupees and also any fractional part of
one thousand rupees insured by the policy-
where the insurance shall be made for any
time
not exceeding six months;
where the insurance shall be made for any
time exceeding six months and not exceeding
twelve months.
7(B.
Fire Insurance and other classes of
insurance, not elsewhere included in this article,
covering
goods,
merchandise,
personal
effects,crops and other property against loss or
damage.
Chapter VIII: SUPPLEMENTAL PROVISIONS
73. Books, etc. to be open to inspection.— Every public officer having in
his custody any registers, books, records, papers, documents or proceedings, the
inspection whereof may tend to secure any duty, or to prove or lead to the discovery
of any fraud or omission in relation to any duty, shall at all reasonable times permit
any person authorised 'in writing by the Collector to inspect for such purpose the
registers, books, papers, documents and proceedings, and to take such notes and
extracts as they may deem necessary, without fee or charge.
74. Power to make rules relating to sale of stamps.—The State Government
may make rules for regulating—
(a) the supply and sale of stamps and stamped papers,
(b) the persons by whom alone such sale is to be conducted, and
(c) the duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of ten naye paise or five
naye paise adhesive stamps.
{S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by
clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899
(Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp
vendors and duties of Katibs (Deed writers) must not be performed by the same individual,
2.
In view of the cleanliness of the Administration and for checking forgery and
defaications it is highly desirable that the duties of a stamp vendor and that of deed writer
should not be performed by the same person or individual,
3. This notification will come
in force at once.
[There
is another notification also | Section 1: Words "Pawn or pledge" subs. by S.O
———
note, memorandum or writing shall
in the absence
of any separate
agreement
or memorandum
of
agreement relating to deposit to such
litle deeds, be deemed to be. an
instrument, evidencing an agreement
relating to the deposit of title deeds.
Exemptions:
(i)
Letter
of
hypothecation accompanying will or
exchange.
(ii) Instrument of Pawn or pledge or
goods if unattested.
Appointment for the purpose of
execution of any power
(a)
Whether of trustees or
(b)
Whether of property movable
or immovable, where made by
any writing not being a will.
Appraisement or valuation:-
Otherwise than under an order of the
court in the course of a suit
(a)
When the amount does not
exceed Rs. 1000/-
(b)
In any other case
Exemption:
(a) Appraisement or valuation made,
for the information of one party only,
and
not being
in any manner
obligatory between parties either by
agreement or operation of law.
(b) Appraisement of crops for the
purpose of ascertaining the amount
to be given to landlord as rent.
Apprenticeship deed, including
every writing relating to the service
or tuition of any apprentice, clerk or
servant, placed with any master to
learn any profession,
trade
or
employment.
Exemption:
Instrument
of
apprenticeship
executed by a Magistrate under the
Apprentices Act,
1850 (XIX of 1850)
or by which a person Is apprenticed
(a) Rs. 250/-(Two hundred fifty)
(b) Rs. 500/-(Five hundred)
(a)
The same duty as Bond (No. 15)
for such amount.
(b)
Res. 200/- (Two hundred)
Rs. 100/-(One hundred)
128 ]
Chapter VIII: SUPPLEMENTAL PROVISIONS
73. Books, etc. to be open to inspection.— Every public officer having in
his custody any registers, books, records, papers, documents or proceedings, the
inspection whereof may tend to secure any duty, or to prove or lead to the discovery
of any fraud or omission in relation to any duty, shall at all reasonable times permit
any person authorised 'in writing by the Collector to inspect for such purpose the
registers, books, papers, documents and proceedings, and to take such notes and
extracts as they may deem necessary, without fee or charge.
74. Power to make rules relating to sale of stamps.—The State Government
may make rules for regulating—
(a) the supply and sale of stamps and stamped papers,
(b) the persons by whom alone such sale is to be conducted, and
(c) the duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of ten naye paise or five
naye paise adhesive stamps.
{S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by
clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899
(Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp
vendors and duties of Katibs (Deed writers) must not be performed by the same individual,
2.
In view of the cleanliness of the Administration and for checking forgery and
defaications it is highly desirable that the duties of a stamp vendor and that of deed writer
should not be performed by the same person or individual,
3. This notification will come
in force at once.
[There
is another notification also | Section 1: Words "Pawn or pledge" subs. by S.O
[ Schedule 14
10.
12.
15.
Chapter VIII: SUPPLEMENTAL PROVISIONS
73. Books, etc. to be open to inspection.— Every public officer having in
his custody any registers, books, records, papers, documents or proceedings, the
inspection whereof may tend to secure any duty, or to prove or lead to the discovery
of any fraud or omission in relation to any duty, shall at all reasonable times permit
any person authorised 'in writing by the Collector to inspect for such purpose the
registers, books, papers, documents and proceedings, and to take such notes and
extracts as they may deem necessary, without fee or charge.
74. Power to make rules relating to sale of stamps.—The State Government
may make rules for regulating—
(a) the supply and sale of stamps and stamped papers,
(b) the persons by whom alone such sale is to be conducted, and
(c) the duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of ten naye paise or five
naye paise adhesive stamps.
{S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by
clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899
(Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp
vendors and duties of Katibs (Deed writers) must not be performed by the same individual,
2.
In view of the cleanliness of the Administration and for checking forgery and
defaications it is highly desirable that the duties of a stamp vendor and that of deed writer
should not be performed by the same person or individual,
3. This notification will come
in force at once.
[There
is another notification also | Section 1(2): | ]
Indian Stamp Act, 1899
[ 117
Description of Instrument
Proper Stamp-duty
A Sea Insurance (See Sec. 7-(1) for or upon
if drawn
If drawn in
any voyage-
singly
duplicate
for each
part
(i) where the premium or consideration does
not exceed the rate of one-eight percentum of the
amount insured by the policy;
(ii) in any other case, in respect of every full
sum of one thousand five hundred rupees and also
any fractional part of one thousand five hundred
rupees insured by the policy;
(2) for time—
(iii)
in respect
of every
full sum
of one
thousand rupees and also any fractional part of
one thousand rupees insured by the policy-
where the insurance shall be made for any
time
not exceeding six months;
where the insurance shall be made for any
time exceeding six months and not exceeding
twelve months.
7(B.
Fire Insurance and other classes of
insurance, not elsewhere included in this article,
covering
goods,
merchandise,
personal
effects,crops and other property against loss or
damage.
(1) in respect of an original policy-
(i) when the sum insured does not exceed
Rs. 5000;
(ii) in any other case; and
(2) in respect of each receipt for any payment
of a premium on any renewal of an original policy.
C. Accident and Sickness Insurance
(a) against railway accident, valid for a single
Journey only.
Exemption
When issued to a passenger travelling by the
-—.
'[ Five paise] '[Five
paise]
'[ Five paise] '[Five
paise]
'[ Ten paise]
'[ Five
paise]
Ten paise]
'[Five
paise]
'[Twenty five paise]
[Fifty paise]
One-half of the duty
payable in respect of
the original policy
in
addition to the amount,
if
any, chargeable
under No. 53.
[ Five paise]'
1. Subs. by S.O. 130(E) dated 28. 1.2004 (w.a.f. 1.3.2004)
2. Subs. for the original divisions A and B by Act V of 1936.
(2) in respect of each receipt for any payment
of a premium on any renewal of an original policy.
C. Accident and Sickness Insurance
(a) against railway accident, valid for a single
Journey only.
Exemption
When issued to a passenger travelling by the
-—.
'[ Five paise] '[Five
paise]
'[ Five paise] '[Five
paise]
'[ Ten paise]
'[ Five
paise]
Ten paise]
'[Five
paise]
'[Twenty five paise]
[Fifty paise]
One-half of the duty
payable in respect of
the original policy
in
addition to the amount,
if
any, chargeable
under No. 53.
[ Five paise]'
1. Subs. by S.O. 130(E) dated 28. 1.2004 (w.a.f. 1.3.2004)
2. Subs. for the original divisions A and B by Act V of 1936.
118]
Chapter II: STAMP-DUTIES
A, Of the Liability of Instruments to Duly
3. Instruments chargeable with duty.—Subject to the provisions of this Act
and the exemptions contained in Schedule
|, the following instruments shall be
chargeable with duty of the amount indicated in that Schedule as the proper duty
therefor, respectively, that is to say:—
(a) 'every instrument mentioned in that:
previously executed
by any person, IS execute
first day of July, 1899;
(b)
every bill of exchange pay
note drawn or made out 0
paid, or presented for acceptan
or otherwise negotiated, in India; and
(c)
every instrument (other than a
bill of exchange or promissory note)
mentioned in that Schedule, which not having been previously executed
by any person, is executed oul of India on or after that day, relates to
any property situate, or to matter or thing done or to be done, in India
and is received in India;
"Provided that, except as otherwise expressly provided,
in this Act, and
notwithstanding anything contained in clauses (a), (b) or (c) of this section or in
Schedule
|, the amount indicated in Schedule IA shall, subject to the exemptions
contained in that Schedule, be the duty chargeable on the following instruments,
mentioned in clauses (aa) and (bb) of this proviso, as the proper duty therefore
respectively:—
(aa)
every instruments, mentioned in Schedule IA as chargeable with duty
under that Schedule, which, not having been previously executed by
any person,
is executed in Bihar on or after the first day of January,
1938; and
(bb)
every instrument, mentioned in Schedule IA as chargeable with duly
under that Schedule, which, not having been previously executed by
any person, is executed out of Bihar on or after the first day of January,
1938 and relates to any property situated, or to any master or thing
done or to be done, in Bihar and is received in Bihar:]
Provided '[also] that no duty-shall be chargeable in respect of—
(1) any instrument executed by, or on behalf of or in favour of, the Government
in cases where, but for this exemption, the Government would be liable to pay the
duty chargeable in respect of such instrument;
(2) any instrument for the sale, transfer or other disposition, either absolutely
or by way of mortgage or otherwise, of any ship or vessel, or any part interest,
share or properly of or in any ship or vessel registered under the Merchant Shipping
Act, 1897 (5) and 58Vicl, c (60) or under Act 19 of 1838 or the Indian Registration of
Ships Act, 1841 (10 of 1841), as amended by subsequent Acts.
2{ "Provided further also that any entry in Schedule IA for the State of Bihar
—————
at Schedule which, not having been
din India on or after the
able otherwise, than on demand or promissory
f India on or after that day and accepted or
ce or payment, or endorsed, transferred
7. Ins. by Bihar Act 6 of 1937.
2.
Ins. by Bihar Finance Act 11 of 2002. | Section 1: mae
1.
mae
aa
AH onddl va
& ae der aa ae ae ala
are ome ah fea 4 aim da at ue feats ae arriia
q-ds
& fara & Far K
yo ober
Chapter VIII: SUPPLEMENTAL PROVISIONS
73. Books, etc. to be open to inspection.— Every public officer having in
his custody any registers, books, records, papers, documents or proceedings, the
inspection whereof may tend to secure any duty, or to prove or lead to the discovery
of any fraud or omission in relation to any duty, shall at all reasonable times permit
any person authorised 'in writing by the Collector to inspect for such purpose the
registers, books, papers, documents and proceedings, and to take such notes and
extracts as they may deem necessary, without fee or charge.
74. Power to make rules relating to sale of stamps.—The State Government
may make rules for regulating—
(a) the supply and sale of stamps and stamped papers,
(b) the persons by whom alone such sale is to be conducted, and
(c) the duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of ten naye paise or five
naye paise adhesive stamps.
{S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by
clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899
(Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp
vendors and duties of Katibs (Deed writers) must not be performed by the same individual,
2.
In view of the cleanliness of the Administration and for checking forgery and
defaications it is highly desirable that the duties of a stamp vendor and that of deed writer
should not be performed by the same person or individual,
3. This notification will come
in force at once.
[There
is another notification also | Section 1(2): | ]
Indian Stamp Act, 1899
[ 117
Description of Instrument
Proper Stamp-duty
A Sea Insurance (See Sec. 7-(1) for or upon
if drawn
If drawn in
any voyage-
singly
duplicate
for each
part
(i) where the premium or consideration does
not exceed the rate of one-eight percentum of the
amount insured by the policy;
(ii) in any other case, in respect of every full
sum of one thousand five hundred rupees and also
any fractional part of one thousand five hundred
rupees insured by the policy;
(2) for time—
(iii)
in respect
of every
full sum
of one
thousand rupees and also any fractional part of
one thousand rupees insured by the policy-
where the insurance shall be made for any
time
not exceeding six months;
where the insurance shall be made for any
time exceeding six months and not exceeding
twelve months.
7(B.
Fire Insurance and other classes of
insurance, not elsewhere included in this article,
covering
goods,
merchandise,
personal
effects,crops and other property against loss or
damage.
(1) in respect of an original policy-
(i) when the sum insured does not exceed
Rs. 5000;
(ii) in any other case; and
(2) in respect of each receipt for any payment
of a premium on any renewal of an original policy.
C. Accident and Sickness Insurance
(a) against railway accident, valid for a single
Journey only.
Exemption
When issued to a passenger travelling by the
-—.
'[ Five paise] '[Five
paise]
'[ Five paise] '[Five
paise]
'[ Ten paise]
'[ Five
paise]
Ten paise]
'[Five
paise]
'[Twenty five paise]
[Fifty paise]
One-half of the duty
payable in respect of
the original policy
in
addition to the amount,
if
any, chargeable
under No. 53.
[ Five paise]'
1. Subs. by S.O. 130(E) dated 28. 1.2004 (w.a.f. 1.3.2004)
2. Subs. for the original divisions A and B by Act V of 1936.
[ Schedule
|
Description of Instrument
Proper Stamp-duly
intermediate or the third class in any railway.
(b)
in any other case- for the maximum
amount which may become payable in the case of
any single accident or sickness where such amount
does not exceed Rs. 1,000 and also where such
amount exceed Rs. 1,000, for every Rs. 1,000 or
part thereof.
2(CC. Insurance by way of indemnity against
liability to pay damages on account of accidents
to workmen employed by or under the insurer or
against liability to pay compensation under the
Workmen's Compensation Act, 1923, (8 of 1923),
for every Rs. 100 or part thereof payable as
premium]
4% D. Life Insurance or Group Insurance or
other insurance not speCifically provided for-except
such Re-insurance as is described in Division E
of
this Article- |
(i) for every sum insured not exceeding Rs.
Chapter II: STAMP-DUTIES
A, Of the Liability of Instruments to Duly
3. Instruments chargeable with duty.—Subject to the provisions of this Act
and the exemptions contained in Schedule
|, the following instruments shall be
chargeable with duty of the amount indicated in that Schedule as the proper duty
therefor, respectively, that is to say:—
(a) 'every instrument mentioned in that:
previously executed
by any person, IS execute
first day of July, 1899;
(b)
every bill of exchange pay
note drawn or made out 0
paid, or presented for acceptan
or otherwise negotiated, in India; and
(c)
every instrument (other than a
bill of exchange or promissory note)
mentioned in that Schedule, which not having been previously executed
by any person, is executed oul of India on or after that day, relates to
any property situate, or to matter or thing done or to be done, in India
and is received in India;
"Provided that, except as otherwise expressly provided,
in this Act, and
notwithstanding anything contained in clauses (a), (b) or (c) of this section or in
Schedule
|, the amount indicated in Schedule IA shall, subject to the exemptions
contained in that Schedule, be the duty chargeable on the following instruments,
mentioned in clauses (aa) and (bb) of this proviso, as the proper duty therefore
respectively:—
(aa)
every instruments, mentioned in Schedule IA as chargeable with duty
under that Schedule, which, not having been previously executed by
any person,
is executed in Bihar on or after the first day of January,
1938; and
(bb)
every instrument, mentioned in Schedule IA as chargeable with duly
under that Schedule, which, not having been previously executed by
any person, is executed out of Bihar on or after the first day of January,
1938 and relates to any property situated, or to any master or thing
done or to be done, in Bihar and is received in Bihar:]
Provided '[also] that no duty-shall be chargeable in respect of—
(1) any instrument executed by, or on behalf of or in favour of, the Government
in cases where, but for this exemption, the Government would be liable to pay the
duty chargeable in respect of such instrument;
(2) any instrument for the sale, transfer or other disposition, either absolutely
or by way of mortgage or otherwise, of any ship or vessel, or any part interest,
share or properly of or in any ship or vessel registered under the Merchant Shipping
Act, 1897 (5) and 58Vicl, c (60) or under Act 19 of 1838 or the Indian Registration of
Ships Act, 1841 (10 of 1841), as amended by subsequent Acts.
2{ "Provided further also that any entry in Schedule IA for the State of Bihar
—————
at Schedule which, not having been
din India on or after the
able otherwise, than on demand or promissory
f India on or after that day and accepted or
ce or payment, or endorsed, transferred
7. Ins. by Bihar Act 6 of 1937.
2.
Ins. by Bihar Finance Act 11 of 2002. | Section 1: Ins. by Bihar Act 6 of 1937 (trom 1.1.1938
1.
Ins. by Bihar Act 6 of 1937 (trom 1.1.1938
—_—
TBSB)
and ¢
Ag
rahe
Adaptatidn of Law Order, 1957,
ane amended by A.L.O. 1951 and Bihal
Secs. 21-24 ]
Indian Stamp Act, 1899
[ 89
(2) The Central Government may, from time to time, by notification
in the
Official Gazette, prescribe a rate of exchange for the conversion of British or any
foreign currency into the currency of India for the purpose of calculating stamp duty,
and such rate shall be deemed to be the current rate for the purposes of sub-
section (1).
Chapter VIII: SUPPLEMENTAL PROVISIONS
73. Books, etc. to be open to inspection.— Every public officer having in
his custody any registers, books, records, papers, documents or proceedings, the
inspection whereof may tend to secure any duty, or to prove or lead to the discovery
of any fraud or omission in relation to any duty, shall at all reasonable times permit
any person authorised 'in writing by the Collector to inspect for such purpose the
registers, books, papers, documents and proceedings, and to take such notes and
extracts as they may deem necessary, without fee or charge.
74. Power to make rules relating to sale of stamps.—The State Government
may make rules for regulating—
(a) the supply and sale of stamps and stamped papers,
(b) the persons by whom alone such sale is to be conducted, and
(c) the duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of ten naye paise or five
naye paise adhesive stamps.
{S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by
clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899
(Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp
vendors and duties of Katibs (Deed writers) must not be performed by the same individual,
2.
In view of the cleanliness of the Administration and for checking forgery and
defaications it is highly desirable that the duties of a stamp vendor and that of deed writer
should not be performed by the same person or individual,
3. This notification will come
in force at once.
[There
is another notification also | Section 1(2): | ]
Indian Stamp Act, 1899
[ 117
Description of Instrument
Proper Stamp-duty
A Sea Insurance (See Sec. 7-(1) for or upon
if drawn
If drawn in
any voyage-
singly
duplicate
for each
part
(i) where the premium or consideration does
not exceed the rate of one-eight percentum of the
amount insured by the policy;
(ii) in any other case, in respect of every full
sum of one thousand five hundred rupees and also
any fractional part of one thousand five hundred
rupees insured by the policy;
(2) for time—
(iii)
in respect
of every
full sum
of one
thousand rupees and also any fractional part of
one thousand rupees insured by the policy-
where the insurance shall be made for any
time
not exceeding six months;
where the insurance shall be made for any
time exceeding six months and not exceeding
twelve months.
7(B.
Fire Insurance and other classes of
insurance, not elsewhere included in this article,
covering
goods,
merchandise,
personal
effects,crops and other property against loss or
damage.
(1) in respect of an original policy-
(i) when the sum insured does not exceed
Rs. 5000;
(ii) in any other case; and
(2) in respect of each receipt for any payment
of a premium on any renewal of an original policy.
C. Accident and Sickness Insurance
(a) against railway accident, valid for a single
Journey only.
Exemption
When issued to a passenger travelling by the
-—.
'[ Five paise] '[Five
paise]
'[ Five paise] '[Five
paise]
'[ Ten paise]
'[ Five
paise]
Ten paise]
'[Five
paise]
'[Twenty five paise]
[Fifty paise]
One-half of the duty
payable in respect of
the original policy
in
addition to the amount,
if
any, chargeable
under No. 53.
[ Five paise]'
1. Subs. by S.O. 130(E) dated 28. 1.2004 (w.a.f. 1.3.2004)
2. Subs. for the original divisions A and B by Act V of 1936.
(ii) for every sum insured exceeding Rs. 250
put not exceeding Rs. 500.
(iii) for every sum insured exceeding Rs, 500
but not exceeding Rs. 1,000 and also for every
Rs. 1,000 or part thereof in excess of Rs. 1,000.
Exemplion
Policies
of Life-insurance granted by the
Director General of Post Offices in accordance with
'| Ten paise:
?( Provided that in case
of a policy of insurance
against
death
by
accident
when
the
annual premium payable
does not exceed Rs.
2.50 per Rs. 1,200. the
duty on such instrument
shall be '[Five paise] for
every Rs. 1,000 or part
thereof of the maximum
amount
which
may
become payable under
it]
'{ Five paise]
lf drawn,
If drawn in
singly
duplicate
foreach
part.
''[Ten paise]
'(Five
paise]
[Ten paise}]
_'[Five
paise]
{Twenty paise]
'[Ten
paise]
N.B.-
If
a policy
of
group
insuance
{Ss
1, Subs. by S.O. 130 (E) dated 28.1.2004 (w.o.f. 1.3.2004)
2. Ins, by Act XV of 1925.
3. Subs. for original Division D by Act XVII of 1928,
Chapter II: STAMP-DUTIES
A, Of the Liability of Instruments to Duly
3. Instruments chargeable with duty.—Subject to the provisions of this Act
and the exemptions contained in Schedule
|, the following instruments shall be
chargeable with duty of the amount indicated in that Schedule as the proper duty
therefor, respectively, that is to say:—
(a) 'every instrument mentioned in that:
previously executed
by any person, IS execute
first day of July, 1899;
(b)
every bill of exchange pay
note drawn or made out 0
paid, or presented for acceptan
or otherwise negotiated, in India; and
(c)
every instrument (other than a
bill of exchange or promissory note)
mentioned in that Schedule, which not having been previously executed
by any person, is executed oul of India on or after that day, relates to
any property situate, or to matter or thing done or to be done, in India
and is received in India;
"Provided that, except as otherwise expressly provided,
in this Act, and
notwithstanding anything contained in clauses (a), (b) or (c) of this section or in
Schedule
|, the amount indicated in Schedule IA shall, subject to the exemptions
contained in that Schedule, be the duty chargeable on the following instruments,
mentioned in clauses (aa) and (bb) of this proviso, as the proper duty therefore
respectively:—
(aa)
every instruments, mentioned in Schedule IA as chargeable with duty
under that Schedule, which, not having been previously executed by
any person,
is executed in Bihar on or after the first day of January,
1938; and
(bb)
every instrument, mentioned in Schedule IA as chargeable with duly
under that Schedule, which, not having been previously executed by
any person, is executed out of Bihar on or after the first day of January,
1938 and relates to any property situated, or to any master or thing
done or to be done, in Bihar and is received in Bihar:]
Provided '[also] that no duty-shall be chargeable in respect of—
(1) any instrument executed by, or on behalf of or in favour of, the Government
in cases where, but for this exemption, the Government would be liable to pay the
duty chargeable in respect of such instrument;
(2) any instrument for the sale, transfer or other disposition, either absolutely
or by way of mortgage or otherwise, of any ship or vessel, or any part interest,
share or properly of or in any ship or vessel registered under the Merchant Shipping
Act, 1897 (5) and 58Vicl, c (60) or under Act 19 of 1838 or the Indian Registration of
Ships Act, 1841 (10 of 1841), as amended by subsequent Acts.
2{ "Provided further also that any entry in Schedule IA for the State of Bihar
—————
at Schedule which, not having been
din India on or after the
able otherwise, than on demand or promissory
f India on or after that day and accepted or
ce or payment, or endorsed, transferred
7. Ins. by Bihar Act 6 of 1937.
2.
Ins. by Bihar Finance Act 11 of 2002. | Section 1: In applying sections 23A, 24 or 29 to any instrument chargeable with a higher rate of
1.
In applying sections 23A, 24 or 29 to any instrument chargeable with a higher rate of
duty under the Bihar Stamp (Amendment) Act, 1937 the references in those sections
lo lhe several articles in Schedule
| (VI of 1937) shall bo deemed to be referencas te
the corresponding article in Schedule 1A. (Vide Bihar Act 6 of 1937) (from 1.1.1938)
Chapter II: STAMP-DUTIES
A, Of the Liability of Instruments to Duly
3. Instruments chargeable with duty.—Subject to the provisions of this Act
and the exemptions contained in Schedule
|, the following instruments shall be
chargeable with duty of the amount indicated in that Schedule as the proper duty
therefor, respectively, that is to say:—
(a) 'every instrument mentioned in that:
previously executed
by any person, IS execute
first day of July, 1899;
(b)
every bill of exchange pay
note drawn or made out 0
paid, or presented for acceptan
or otherwise negotiated, in India; and
(c)
every instrument (other than a
bill of exchange or promissory note)
mentioned in that Schedule, which not having been previously executed
by any person, is executed oul of India on or after that day, relates to
any property situate, or to matter or thing done or to be done, in India
and is received in India;
"Provided that, except as otherwise expressly provided,
in this Act, and
notwithstanding anything contained in clauses (a), (b) or (c) of this section or in
Schedule
|, the amount indicated in Schedule IA shall, subject to the exemptions
contained in that Schedule, be the duty chargeable on the following instruments,
mentioned in clauses (aa) and (bb) of this proviso, as the proper duty therefore
respectively:—
(aa)
every instruments, mentioned in Schedule IA as chargeable with duty
under that Schedule, which, not having been previously executed by
any person,
is executed in Bihar on or after the first day of January,
1938; and
(bb)
every instrument, mentioned in Schedule IA as chargeable with duly
under that Schedule, which, not having been previously executed by
any person, is executed out of Bihar on or after the first day of January,
1938 and relates to any property situated, or to any master or thing
done or to be done, in Bihar and is received in Bihar:]
Provided '[also] that no duty-shall be chargeable in respect of—
(1) any instrument executed by, or on behalf of or in favour of, the Government
in cases where, but for this exemption, the Government would be liable to pay the
duty chargeable in respect of such instrument;
(2) any instrument for the sale, transfer or other disposition, either absolutely
or by way of mortgage or otherwise, of any ship or vessel, or any part interest,
share or properly of or in any ship or vessel registered under the Merchant Shipping
Act, 1897 (5) and 58Vicl, c (60) or under Act 19 of 1838 or the Indian Registration of
Ships Act, 1841 (10 of 1841), as amended by subsequent Acts.
2{ "Provided further also that any entry in Schedule IA for the State of Bihar
—————
at Schedule which, not having been
din India on or after the
able otherwise, than on demand or promissory
f India on or after that day and accepted or
ce or payment, or endorsed, transferred
7. Ins. by Bihar Act 6 of 1937.
2.
Ins. by Bihar Finance Act 11 of 2002. | Section 1: Deleted by Bihar (Amdt.) Act
1.
Deleted by Bihar (Amdt.) Act
15 of 1988.
Secs. 27-28 ]
Indian Stamp Act, 1899
[ 91
Provided that, in the case of the lease of a mine in which royalty or a share of
the produce is received as the rent or part of the rent,
it shall be sufficient to have
estimated such royalty or the value of such share, for the purpose of stamp-duly, —
(a) when the lease has been granted by or on behalf of the Government at
such amount or value as the Collector may, having regard to all the circumstances
of the case, have estimated as likely to be payable by way of royalty or share to the
Government under the lease, or,
(b) when the lease has been granted by any other person, at twenty thousand
rupees a year,
and the whole amount of such royalty or share, whatever it may be, shall be
claimable under such lease;
:
Provided also that, where proceedings have been taken
in respect of an
instrument under section 31 or 41, the amount certified by the Collector shall be
deemed to be the stamp actually used at the date of execution.
Chapter IV: INSTRUMENTS NOT DULY STAMPED
33. Examination and impounding of instruments.—(1) Every person having,
by law or consent of parties, authority to receive evidence, and every person in
charge of public office, except an officer of police, before whom any instrument,
chargeable, in his opinion, with duly is produced or comes in the performance of his
functions, shall if it appears to him that such instrument is not duly stamped, impound
the same.
(2) For that purpose every such person shall examine every instrument so
chargeable and so produced or coming before him, in order to ascertain whether itis
stamped with a stamp of the value and descriptidn required by the law in force in
India, when such instruments was executed or first executed:
Provided that —
(a) nothing herein contained shall be deemed to require any Magistrate or
Judge of a Criminal Court to examine or impound, if he does not think fit so to do,
any instrument coming before him
in the course of any proceeding other than a
proceeding under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure,
1898 (V of 1898);
(b) in the case of a Judge of a High Court, the duty of the examining and
impounding any instrument under this section may be delegated to such officer as
the Court appoints in this behalf.
(3) For the purposes of this section, in cases of doubt—
(a) the State Government may determine what offices shall be deemed to be
public offices; and
(b) the State Government may determine who shall be deemed to be persons
in charge of public offices.
Comments and Case-law
[An arbitration award is required to be made on stamped paper by Article 12.
This defect in the arbitration award is curable under section 33 and it cannot be said
that section 35 of the Stamp Act imposes a permanent bar on the powers of the
court
to make such an arbitration award
a rule of the court, even
if the defect
1. Ins.by Bihar Act 6 of 1937 (from 14,1938)
2. See now the Code of Criminal Procedure, 1973 (2 of 1974) | Section 1: Sec now the Code of Civil P
1. Sec now the Code of Civil P
100]
{ Secs. 43-47
.
i
ich
is
not
duly stamped.
The
High Court has a power to impound a document which
is
f ot
Ms Wison & Co. Pvt. Ltd. vs. Kalokavoayagam, AIR 1992 Mad. 100.
ftax is offence. Every man is entitled
Avoidance of tax is no offence. Evasion o
é
very
el
to arrange his affairs in such a manner as to reduce his tax liability to minimum.
Question is of legality. Question of morality does not arise. Urmila Devi vs. State,
2007(3) PLUR 734.]
.
Chapter VI: REFERENCE AND REVISION
56. Control of, and statement of case to, Chief Controlling Revenue
Authority.—(1) The powers exercisable by a Collector under Chapter IV and Chapter
V & under clause
(a) of the first proviso to section 26 shall in all cases be subject to
the control of the
Chief Controlling Revenue authority.
(2) lf any Collector, acting under section 31, section 40 or section 41, feels
doubt as to the amount of duty with which any instrument is chargeable, he may
draw up a statement of the case, and refer it, with his own opinion thereoi) for the
decision of the Chief Controlling Revenue-authority.
(3) Such authority shall consider the case and send a copy of its decision to
the Collector, who shall proceed to assess and charge the duty (if any) in conformity
with such decision.
Comments and Case-law
[The Chief Controller revenue authority has full power to interfere with the
Collector's
order provided
it was found to be erroneous. Tindeshwar Dayal vs.
Maheshwar Dayal, AIR 1990 SC 485.]
57. Statement of case by Chief Controlling Revenue-Authority to High
Court.—(1) The Chief Controlling Revenue-Authority may state any case referred to
it under section 56 sub-section (2), or otherwise coming to its notice, and refer such
case, with its own opinion thereon.—
(a)
if it arises in a State, to High Court for that State;
(b) if it arises in the Union territory of Delhi, to the High Court of Delhi;
[(c) if it arises in the Union territory of Arunachal Pradesh or Mizoram, to the
aay High Court (the High Court of Assam, Nagaland, Meghalaya, Manipur or
ripura);
_
(d) if
terises in the Union territory of the Andaman and Nicobar Islands, to the
High Court at Caiculta;
(c) iit arises in the Union territory of "(the Lakshadweep] to the High Court of
Kerala,
1. fubs. by GSR 7 (E) PLIL S. co ql, Cated 2-1-1074,
2. Now renamad ee "Lakshadweor" by Act 35 of 1973 (w.o.f. 1.11.1973) | Section 1: fubs. by GSR 7 (E) PLIL S. co ql, Cated 2-1-1074,
1. fubs. by GSR 7 (E) PLIL S. co ql, Cated 2-1-1074,
2. Now renamad ee "Lakshadweor" by Act 35 of 1973 (w.o.f. 1.11.1973)
108)
_
[ Secs. 58-64
(ee) if it arises in the Union territory of Chandigarh, to the High Court of Punjab
and Haryana.
(f) if it arises in the Union territory of Dadra and Nagar Haveli, to the High Court
of Bombay.]
(2) Every such case shall be decided by not less than three Judges of the
High Court to which
it is referred, and in case of difference, the opinion of the
majority shall prevail.
Comments and Case-law
[This section shows that for the purposes of the Stamp Act at least a note
promising payment upon any condition or contingency certain or not will amount to
promissory note an unconditional undertaking under section 4 of the Negotiable
Instruments Act cannot be treated as a promissory not. Kochuthressi vs. Devi Das
AIR 1988 Ker 282.]
Chapter VI: REFERENCE AND REVISION
56. Control of, and statement of case to, Chief Controlling Revenue
Authority.—(1) The powers exercisable by a Collector under Chapter IV and Chapter
V & under clause
(a) of the first proviso to section 26 shall in all cases be subject to
the control of the
Chief Controlling Revenue authority.
(2) lf any Collector, acting under section 31, section 40 or section 41, feels
doubt as to the amount of duty with which any instrument is chargeable, he may
draw up a statement of the case, and refer it, with his own opinion thereoi) for the
decision of the Chief Controlling Revenue-authority.
(3) Such authority shall consider the case and send a copy of its decision to
the Collector, who shall proceed to assess and charge the duty (if any) in conformity
with such decision.
Comments and Case-law
[The Chief Controller revenue authority has full power to interfere with the
Collector's
order provided
it was found to be erroneous. Tindeshwar Dayal vs.
Maheshwar Dayal, AIR 1990 SC 485.]
57. Statement of case by Chief Controlling Revenue-Authority to High
Court.—(1) The Chief Controlling Revenue-Authority may state any case referred to
it under section 56 sub-section (2), or otherwise coming to its notice, and refer such
case, with its own opinion thereon.—
(a)
if it arises in a State, to High Court for that State;
(b) if it arises in the Union territory of Delhi, to the High Court of Delhi;
[(c) if it arises in the Union territory of Arunachal Pradesh or Mizoram, to the
aay High Court (the High Court of Assam, Nagaland, Meghalaya, Manipur or
ripura);
_
(d) if
terises in the Union territory of the Andaman and Nicobar Islands, to the
High Court at Caiculta;
(c) iit arises in the Union territory of "(the Lakshadweep] to the High Court of
Kerala,
1. fubs. by GSR 7 (E) PLIL S. co ql, Cated 2-1-1074,
2. Now renamad ee "Lakshadweor" by Act 35 of 1973 (w.o.f. 1.11.1973) | Section 1: Sea now the rejevant Chaptors of ho Code of Criminal Procedure, 1973 (Act 2 of 1974)
1. Sea now the rejevant Chaptors of ho Code of Criminal Procedure, 1973 (Act 2 of 1974)
Secs. 62-64 ]
Indian Stamp Act, 1899
[ 109
which such instrument
is chargeable
possession or power such instrument th
the same when produced.
, and may require any person
in whose
enis, to produce the same, and may impound
(3) When
any declaration has been recorded under sub-section (2), the Court
recording the same shall send a copy thereof to the Collector and, where the
instrument to which it relates has been impounded or is otherwise in the possession
of such Court, shall also send him such instrument.
(4) The Collector may thereu
order admitting such instrument
section 42, or in section 43, pro
Stamp-law, which the Collector co
instrument:
Provided that—
pon, notwithstanding anything contained in the
in evidence, or in any certificate granted under
secule any person for any offence against the
nsiders him to have committed in respect of such
(a) No such prosecution shall be instituted where the amount (including duty
and penalty) which, according to the determination of such Court was payable in
respect of the instrument under section 35 is paid to the Collector,
unless he thinks that the offence was committed with an intention of evading
payment of the proper duty;.
(b) except for the purposes of such prosecution no declaration made under
this section shall affect the validity of any order admitting any instrument in evidence,
or of any certificate granted under section 42.
Chapter VIII: SUPPLEMENTAL PROVISIONS
73. Books, etc. to be open to inspection.— Every public officer having in
his custody any registers, books, records, papers, documents or proceedings, the
inspection whereof may tend to secure any duty, or to prove or lead to the discovery
of any fraud or omission in relation to any duty, shall at all reasonable times permit
any person authorised 'in writing by the Collector to inspect for such purpose the
registers, books, papers, documents and proceedings, and to take such notes and
extracts as they may deem necessary, without fee or charge.
74. Power to make rules relating to sale of stamps.—The State Government
may make rules for regulating—
(a) the supply and sale of stamps and stamped papers,
(b) the persons by whom alone such sale is to be conducted, and
(c) the duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of ten naye paise or five
naye paise adhesive stamps.
{S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by
clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899
(Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp
vendors and duties of Katibs (Deed writers) must not be performed by the same individual,
2.
In view of the cleanliness of the Administration and for checking forgery and
defaications it is highly desirable that the duties of a stamp vendor and that of deed writer
should not be performed by the same person or individual,
3. This notification will come
in force at once.
[There
is another notification also | Section 1: The No. is $.O. 1459
1.
The No. is $.O. 1459
dated 19.10.1982]
Comments & case-law
[Board of Revenue Circular dated 11.5.93—
appointing new stamp vendors and issuing new li
consideration the joint effect of the two condition
(average monthly income of the Stamp vendor and number of persons who can be
appointed each year-there are no specific instructions by Board of Revenue that for a
particular district, only three appointments are to be made-circular dated 11.5.93 would
mean to say that not more than three appointments shall be made in one Sub-Registar
jurisdiction every year- when the Board of Revenue did not say that appointments
would be restricted to the district as a whole then any interpretation by the departmental
authorities that the inhibition/restriction shall be applicable to the whole of district,
would not be proper. Ali Akbar
v. State of Bihar 2002(2) PLUR 731.
Section 74 and Appendix
V
of Rules—general direction issued to D.Ms. not to
issue stamp vending licence by the Secretary—cum 1.G. (Registration)—Rules Bihar
Boards Misc. Rules, 1958 does not authorise higher authority to issue a blanket
Stay injunction order against the Statutory authority from exercising their powers.
Alli Akbar vs. Sanjay Kumar Rakesh, 2005(1) PLUR 419.]
Chapter VIII: SUPPLEMENTAL PROVISIONS
73. Books, etc. to be open to inspection.— Every public officer having in
his custody any registers, books, records, papers, documents or proceedings, the
inspection whereof may tend to secure any duty, or to prove or lead to the discovery
of any fraud or omission in relation to any duty, shall at all reasonable times permit
any person authorised 'in writing by the Collector to inspect for such purpose the
registers, books, papers, documents and proceedings, and to take such notes and
extracts as they may deem necessary, without fee or charge.
74. Power to make rules relating to sale of stamps.—The State Government
may make rules for regulating—
(a) the supply and sale of stamps and stamped papers,
(b) the persons by whom alone such sale is to be conducted, and
(c) the duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of ten naye paise or five
naye paise adhesive stamps.
{S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by
clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899
(Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp
vendors and duties of Katibs (Deed writers) must not be performed by the same individual,
2.
In view of the cleanliness of the Administration and for checking forgery and
defaications it is highly desirable that the duties of a stamp vendor and that of deed writer
should not be performed by the same person or individual,
3. This notification will come
in force at once.
[There
is another notification also | Section 1: |
[Stamp duty on Instruments under the Indian-Stamp Act, 1899]
(See Sec.3)
[Comments.—This Schedule contains Articles 13, 14,
16, 19, 28, 36, 37, 47, 53
and for the remaining Articles Schedule IA is to be seen.]
Description of Instrument
Proper Stamp-duty
*
*
*
*
13. Bill of Exchange (as defined by Sec. 2(2)
not being a Bond, bank note or currency note—
Description of Instrument
Proper Stamp-dulty
2)"
*
|
(b)Where payable otherwise than on demand
(i} where payable not more than three months
after date or sight—
if the amount of the bill or note does not
[thirty paise.
exceed Rs. 500;
if
it exceeds Rs. 500 but does not exceed
@(sixly paise.
Rs. 1,000;
.
and for every additional Rs.
1,000
or part
"(sixty paise.
thereof in excess of Rs. 1,000;
(ii) where payable more than three months
but not more than six months after date or sight—
if the amount of the bill or note does not
(sixty paise.
exceed Rs. 500;
if
it exceeds Rs. 500 but does not exceed
2fone rupee twenty paise.
Rs. 1,000;
and for every additional Rs. 1,000 or part
2fone rupee twenty paise.
thereof in excess of Rs. 1,000;
(iii) where payable more than six months but
not more than nine months after date or sight—
if the amount of the bill or note does not
"(Ninety paise.
exceed Rs. 500;
if
it exceeds Rs. 500 but does not exceed
*[One rupee and eighty
Rs. 1,000:
paise.
and for every additional Rs. 1,000 or part
*{One rupee and eighty
thereof in excess of Rs..1,000;
(iv) where payable more than nine months
but not more than one year after date or sight—
paise.
1. Omitted by Act 5 of 1927.
_
2. Subs. by S.O, 130 (E) dated 28.1.2004 (w.e.f 1.3,200-4)
SCHEDULE
|
[Stamp duty on Instruments under the Indian-Stamp Act, 1899]
(See Sec.3)
[Comments.—This Schedule contains Articles 13, 14,
16, 19, 28, 36, 37, 47, 53
and for the remaining Articles Schedule IA is to be seen.]
Description of Instrument
Proper Stamp-duty
*
*
*
*
Chapter VIII: SUPPLEMENTAL PROVISIONS
73. Books, etc. to be open to inspection.— Every public officer having in
his custody any registers, books, records, papers, documents or proceedings, the
inspection whereof may tend to secure any duty, or to prove or lead to the discovery
of any fraud or omission in relation to any duty, shall at all reasonable times permit
any person authorised 'in writing by the Collector to inspect for such purpose the
registers, books, papers, documents and proceedings, and to take such notes and
extracts as they may deem necessary, without fee or charge.
74. Power to make rules relating to sale of stamps.—The State Government
may make rules for regulating—
(a) the supply and sale of stamps and stamped papers,
(b) the persons by whom alone such sale is to be conducted, and
(c) the duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of ten naye paise or five
naye paise adhesive stamps.
{S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by
clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899
(Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp
vendors and duties of Katibs (Deed writers) must not be performed by the same individual,
2.
In view of the cleanliness of the Administration and for checking forgery and
defaications it is highly desirable that the duties of a stamp vendor and that of deed writer
should not be performed by the same person or individual,
3. This notification will come
in force at once.
[There
is another notification also | Section 1: Words "on the market valua of tie estimatod cost ol the propasad construction/devalopment of
1.
Words "on the market valua of tie estimatod cost ol the propasad construction/devalopment of
Such property" subs. by Noliln. S.O.
1/6 1-480/2002-2022 dalod 17.9.2004
Ins by So 1.M.1-255/2006, 364 dated 8 2.2007
Subs by So 1.M.-169/2012-1026 dated 15.2.2013 (Subs for Rs. 20/- and As,
100/-)
2.
124 ]
{ Schedule 14
—
Vagrancy Act, 1874 (ix of 1874),
Section 17.
Chapter VIII: SUPPLEMENTAL PROVISIONS
73. Books, etc. to be open to inspection.— Every public officer having in
his custody any registers, books, records, papers, documents or proceedings, the
inspection whereof may tend to secure any duty, or to prove or lead to the discovery
of any fraud or omission in relation to any duty, shall at all reasonable times permit
any person authorised 'in writing by the Collector to inspect for such purpose the
registers, books, papers, documents and proceedings, and to take such notes and
extracts as they may deem necessary, without fee or charge.
74. Power to make rules relating to sale of stamps.—The State Government
may make rules for regulating—
(a) the supply and sale of stamps and stamped papers,
(b) the persons by whom alone such sale is to be conducted, and
(c) the duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of ten naye paise or five
naye paise adhesive stamps.
{S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by
clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899
(Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp
vendors and duties of Katibs (Deed writers) must not be performed by the same individual,
2.
In view of the cleanliness of the Administration and for checking forgery and
defaications it is highly desirable that the duties of a stamp vendor and that of deed writer
should not be performed by the same person or individual,
3. This notification will come
in force at once.
[There
is another notification also | Section 1: "Article 23" subs by No. 1/M'—131—2005—920—daled 8.5.2006
1.
"Article 23" subs by No. 1/M'—131—2005—920—daled 8.5.2006
2. Subs by S.O.
1/M-169/2012-1026 datod 15.2.2015.
|
3. Subs by Notifn. No. 10/Aa.M.S. Nooti-? /2015-S482
dt. 297.2015
a
130]
[ Schedule 14
25.
26.
Chapter VIII: SUPPLEMENTAL PROVISIONS
73. Books, etc. to be open to inspection.— Every public officer having in
his custody any registers, books, records, papers, documents or proceedings, the
inspection whereof may tend to secure any duty, or to prove or lead to the discovery
of any fraud or omission in relation to any duty, shall at all reasonable times permit
any person authorised 'in writing by the Collector to inspect for such purpose the
registers, books, papers, documents and proceedings, and to take such notes and
extracts as they may deem necessary, without fee or charge.
74. Power to make rules relating to sale of stamps.—The State Government
may make rules for regulating—
(a) the supply and sale of stamps and stamped papers,
(b) the persons by whom alone such sale is to be conducted, and
(c) the duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of ten naye paise or five
naye paise adhesive stamps.
{S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by
clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899
(Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp
vendors and duties of Katibs (Deed writers) must not be performed by the same individual,
2.
In view of the cleanliness of the Administration and for checking forgery and
defaications it is highly desirable that the duties of a stamp vendor and that of deed writer
should not be performed by the same person or individual,
3. This notification will come
in force at once.
[There
is another notification also | Section 1: Words "Conveyance (No
1.
Words "Conveyance (No.
23)" subs.
by S.O. 18/-480/2002-2965 dt
18.12.2003.
2,
Subs by Notiln.
No,
10/Ra.M.S. Nooti-27/2015-3482
dt,
29.7. 2015
Schedule 1A ]
Indian Stamp Act, 1899
[133
if executed in favour of Governor of
the State.
Chapter VIII: SUPPLEMENTAL PROVISIONS
73. Books, etc. to be open to inspection.— Every public officer having in
his custody any registers, books, records, papers, documents or proceedings, the
inspection whereof may tend to secure any duty, or to prove or lead to the discovery
of any fraud or omission in relation to any duty, shall at all reasonable times permit
any person authorised 'in writing by the Collector to inspect for such purpose the
registers, books, papers, documents and proceedings, and to take such notes and
extracts as they may deem necessary, without fee or charge.
74. Power to make rules relating to sale of stamps.—The State Government
may make rules for regulating—
(a) the supply and sale of stamps and stamped papers,
(b) the persons by whom alone such sale is to be conducted, and
(c) the duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of ten naye paise or five
naye paise adhesive stamps.
{S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by
clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899
(Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp
vendors and duties of Katibs (Deed writers) must not be performed by the same individual,
2.
In view of the cleanliness of the Administration and for checking forgery and
defaications it is highly desirable that the duties of a stamp vendor and that of deed writer
should not be performed by the same person or individual,
3. This notification will come
in force at once.
[There
is another notification also | Section 1: Clause (h) substituted and made clauso(g) and clause (g) made clause (h) by S.O, 1€1/-480/
1.
Clause (h) substituted and made clauso(g) and clause (g) made clause (h) by S.O, 1€1/-480/
2002-2965 daled 18.12.2003.
2.
Ins by So. 1.M.1-255/2006, 364 dated 8.2,2007
Chapter VIII: SUPPLEMENTAL PROVISIONS
73. Books, etc. to be open to inspection.— Every public officer having in
his custody any registers, books, records, papers, documents or proceedings, the
inspection whereof may tend to secure any duty, or to prove or lead to the discovery
of any fraud or omission in relation to any duty, shall at all reasonable times permit
any person authorised 'in writing by the Collector to inspect for such purpose the
registers, books, papers, documents and proceedings, and to take such notes and
extracts as they may deem necessary, without fee or charge.
74. Power to make rules relating to sale of stamps.—The State Government
may make rules for regulating—
(a) the supply and sale of stamps and stamped papers,
(b) the persons by whom alone such sale is to be conducted, and
(c) the duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of ten naye paise or five
naye paise adhesive stamps.
{S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by
clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899
(Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp
vendors and duties of Katibs (Deed writers) must not be performed by the same individual,
2.
In view of the cleanliness of the Administration and for checking forgery and
defaications it is highly desirable that the duties of a stamp vendor and that of deed writer
should not be performed by the same person or individual,
3. This notification will come
in force at once.
[There
is another notification also | Section 1: Subs. by S.O. 1/M-169/2012-1026 dated 15.2.2013
1.
Subs. by S.O. 1/M-169/2012-1026 dated 15.2.2013.
—
Schedule 1A ]
Indian Stamp Act, 1899
[1
°
or any other object of public utility
shall not be less than
a specified
sum per mensem;
(b) executed by persons taking
advances
under
the
Land
Improvement Loans Act, 1883 (XIX
of 1883), or the Agriculturist Loans
Act, 1884 (XII of 1884), or by their
Sureties
as
security
for
the
repayment of such advances.
(c) executed by officers
of the
Government or their sureties to
secure the due execution of any
office, or the due accounting for
money or other property received by
virtue thereof.
Chapter VIII: SUPPLEMENTAL PROVISIONS
73. Books, etc. to be open to inspection.— Every public officer having in
his custody any registers, books, records, papers, documents or proceedings, the
inspection whereof may tend to secure any duty, or to prove or lead to the discovery
of any fraud or omission in relation to any duty, shall at all reasonable times permit
any person authorised 'in writing by the Collector to inspect for such purpose the
registers, books, papers, documents and proceedings, and to take such notes and
extracts as they may deem necessary, without fee or charge.
74. Power to make rules relating to sale of stamps.—The State Government
may make rules for regulating—
(a) the supply and sale of stamps and stamped papers,
(b) the persons by whom alone such sale is to be conducted, and
(c) the duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of ten naye paise or five
naye paise adhesive stamps.
{S.O. 1367 dated the 11th October, 1982— In exercise of the powers conferred by
clause (a) of sub-section (1) of Section 9 and Section 74 of the Indian Stamp Act, 1899
(Act no. 2 of 1899). the Governor of Bihar is ploased to make rules that the duties of Stamp
vendors and duties of Katibs (Deed writers) must not be performed by the same individual,
2.
In view of the cleanliness of the Administration and for checking forgery and
defaications it is highly desirable that the duties of a stamp vendor and that of deed writer
should not be performed by the same person or individual,
3. This notification will come
in force at once.
[There
is another notification also | Section 1: ("The same duty as Bond (No. 15)
1.
("The same duty as Bond (No. 15)
for the amount secured subject to the
maximum limit of Rs. 1000/- (Rupees
One thousand)".
One anda
half time the duty payable
on the Conveyance (No.23) for a
consideration or a market value
equal to the nominal amount of the
shares specified in the warrant.
(a) The duty with which such lease is
chargeable.
(b) '[Rs. 1000/-(One thousand)
(a) One half of the duty payable ona
Conveyance
(No.23)
for
consideration or market value equal
to the value of the share.
(b) One half of the duty payable ona
conveyance
(No.
23)
for
consideration equal
to the face
amount of the debenture.
Subs. by 5.0. 1/M-169/2012-1026 dated 15.2.2013.
Schedule 1A }
Indian Stamp Act, 1899
[ 143
63.
Source: India Code