Repealed or not in force · As amended up to 2026-08
3. All fees for the time being chargeable in the High Courts of Judicature and the Courts of Small Causes at Fort William in Bengal, Madras and Bombay, and their several offices, shall be collected by stamps from such date, in the said High Court of Judicature in Fort William, as the Governor General of India in Council shall notify in the Gazette of India, and from such date, in the said other High Courts and in each of the said Courts of Small Causes, as the Local Government shall notify in the local official Gazette.
Local Government, with the concurrence of the Chief Justice of the High Court, in the case of such Court, and with the concurrence of the First Judge of the Court of Small Causes, in the case of such Court, may, from time to time, make rules for regulating the use of stamps under this Act, and particularly for prescribing the application thereof to documents from time to time in use or required to be used for the purposes of such stamps, and for insuring the proper cancellation of such stamps, the renewal of damaged or spoilt stamps, and keeping accounts of all stamps used under this Act.
Source: India Code