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Repealed or not in force

The General Stamp Act 1869, 18 of 1869, (Rep., Act 1 of 1879)

51 sections · As amended up to 2026-08

Sections

  1. VI — .
  2. 1BILL OF EXCHANGE, PROMISSORY NOTE, CHEQUE OR ORDER for the payment on demand of an amount exceeding twenty rupees
  3. 2AWARD
  4. 3AGREEMENT OR MEMORANDUM OF AN AGREEMENT relating to the sale of any Government Security, share in a Company or Association, or Bill of Exchange
  5. 4CERTIFICATE OR OTHER DOCUMENT purporting to denote the right or title of the holder thereof, or any
  6. 5NOTE OR MEMORANDUM written in any book or written on a separate paper, whereby any account, debt or
  7. 6SHIPPING ORDER for or relating to the conveyance of goods on board of any vessel
  8. 7Section 7
  9. 8PROXY to vote at any one meeting of
  10. 9When an impressed stamp is used under section five to denote the amount of duty with which any instr
  11. II — .
  12. 10When consideration set forth in or the amount secured by any instrument chargeable under this Act is
  13. 11When the amount or value of the subject-matter of any bond, mortgage-deed or settlement chargeable u
  14. 12The whole amount secured for the payment of an annuity, or other sum payable periodically for an ind
  15. 13Several instruments used in a single transaction
  16. 14An instrument so framed as to come within two or more of the definitions in section three shall, whe
  17. 15Nothing in this Act shall render the following instruments chargeable with duty:
  18. 16The Governor General of India in Council may, from time to time, by order published in the Gazette o
  19. 17Nothing in this chapter or in the schedules hereto annexed, shall be deemed to affect the stamp-duti
  20. III — .
  21. 18(a.) Instruments not duly stamped inadmissible in evidence
  22. 19Subject to the provisions contained in section twenty-six, no person taking a bill of exchange or pr
  23. 20Powers of Civil Courts as to unstamped or insufficiently stamped instruments. Penalty
  24. 21(a.) Registration of payments and penalties levied by Civil Courts
  25. 22If it appear to a Civil or Criminal Court that any instrument filed or exhibited in such Court was e
  26. 23When any instrument is produced before any registering officer, or in any public office other than a
  27. 24(a.) Powers of Collector as to unstamped or insufficiently stamped instruments. Prosecution
  28. 25Validity of instrument for which Collector levies penalty. Loss of instruments sent under sections 22, 23, 24 or 25
  29. 26(a.)—When any bill of exchange, promissory note, cheque or order for the payment of money on demand
  30. 27(a.) Procedure where receipts are required
  31. 28Except as provided in sections eight and twenty-six, no stamp shall be affixed to, or impressed on,
  32. IV — .
  33. 29Any person or firm making, signing or issuing or, except as provided in section twenty-six, acceptin
  34. 30Any person or firm presenting for acceptance or for payment, or accepting, paying, endorsing, transf
  35. 31Cancelling stamps on foreign bills by holder. Penalty for failure to cancel such stamps
  36. 32Penalty for not drawing full number of bills or marine policies purporting to be in sets
  37. 33Cancellation of adhesive stamp by maker or executant. Penalty for failure to cancel such stamps
  38. 34(a.) Consideration to be stated
  39. 35Any attorney, vakíl, pleader, mukhtár or other person employed in or about the preparing of any inst
  40. 36Section 36
  41. 37Section 37
  42. 38Whenever an offender is sentenced to pay a fine under this Act, the convicting Magistrate may award
  43. V — .
  44. 39When any instrument chargeable with stamp-duty under this Act, whether previously stamped or not, is
  45. 40Section 40
  46. 41(a.)—The chief controlling Revenue Authority may state any case coming before it under this Act and
  47. 42Power to remit penalties
  48. 43All prosecutions in respect of any offence punishable by this Act, shall be instituted and conducted
  49. 44Offences punishable under this Act may be tried within the limits of the towns of Calcutta, Madras a
  50. VI — .
  51. 45If any person possessing any stamped paper which has been obtained in the manner allowed by this Act
  52. 46Stamped paper and paper on which the stamp has been denoted by the Collector or the Superintendent o
  53. 47Where in case of a sale, or an exchange upon which money is paid for equality of exchange, or a leas
  54. 48Power to make rules for sale of stamps
  55. 49When an impressed stamp is used under section five to denote the amount of duty with which any instr
  56. 50Section 50
  57. 51Act to be translated, indexed and sold cheaply