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

Section 23. When any instrument is produced before any registering officer, or in any public office other than a

Repealed or not in force · As amended up to 2026-08

23. When any instrument is produced before any registering officer, or in any public office other than a Civil or Criminal Court, if it appear to the registering officer or to the head of such public office that the instrument is chargeable with stamp-duty under the law in force in British India at the time of its execution, but that it does not bear a stamp of a value equal to or exceeding the value of the stamp prescribed therefor by that law, he shall impound the instrument, and send it forthwith to the Collector. 23. COPY, DUPLICATE, OR EXTRACT, ATTESTED TO BE A TRUE COPY, DUPLICATE OR EXTRACT ... ACT No. XVIII of 1869. SCHEDULE I—(continued). Table showing the Stamp-duty chargeable under this Schedule on any Bill of Exchange or Promissory Note, the amount of which does not exceed Rs. 2,00,000. | When the amount exceeds | but does not exceed | PROPER STAMP-DUTY. | | | | | --- | --- | --- | --- | --- | --- | | | | If drawn singly. | If drawn in sets of two, for each part of the set. | If drawn in sets of three, for each part of the set. | | | Rs. | ... | Rs. 0 A. 1 | Rs. 0 A. 1 | Rs. 0 A. 1 | | | 100 | ... | 200 | 0 2 | 0 1 | 0 1 | | 200 | ... | 300 | 0 3 | 0 2 | 0 1 | | 300 | ... | 600 | 0 6 | 0 3 | 0 2 | | 600 | ... | 900 | 0 9 | 0 5 | 0 3 | | 900 | ... | 1,200 | 0 12 | 0 6 | 0 4 | | 1,200 | ... | 1,500 | 0 15 | 0 8 | 0 5 | | 1,500 | ... | 2,500 | 1 8 | 0 12 | 0 8 | | 2,500 | ... | 5,000 | 3 0 | 1 8 | 1 0 | | 5,000 | ... | 7,500 | 4 8 | 2 4 | 1 8 | | 7,500 | ... | 10,000 | 6 0 | 3 0 | 2 0 | | 10,000 | ... | 15,000 | 9 0 | 4 8 | 3 0 | | 15,000 | ... | 20,000 | 12 0 | 6 0 | 4 0 | | 20,000 | ... | 25,000 | 15 0 | 7 8 | 5 0 | | 25,000 | ... | 30,000 | 18 0 | 9 0 | 6 0 | | 30,000 | ... | 40,000 | 24 0 | 12 0 | 8 0 | | 40,000 | ... | 50,000 | 30 0 | 15 0 | 10 0 | | 50,000 | ... | 60,000 | 36 0 | 18 0 | 12 0 | | 60,000 | ... | 70,000 | 42 0 | 21 0 | 14 0 | | 70,000 | ... | 80,000 | 48 0 | 24 0 | 16 0 | n 58 ACT No. XVIII of 1869. SCHEDULE I—(continued). Table showing the Stamp-duty chargeable under this Schedule on any Bill of Exchange or Promissory Note, the amount of which does not exceed Rs. 2,00,000,—(concluded). | When the amount exceeds but does not exceed | PROPER STAMP-DUTY. | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | | | | | If drawn singly. | If drawn in sets of two, for each part of the set. | If drawn in sets of three, for each part of the set. | | | Rs. | 80,000 | ... | Rs. 90,000 | Rs. 54 A. 0 | Rs. 27 A. 0 | Rs. 18 A. 0 | | | | 90,000 | ... | 1,00,000 | 60 0 | 30 0 | 20 0 | | | | 1,00,000 | ... | 1,10,000 | 66 0 | 33 0 | 22 0 | | | | 1,10,000 | ... | 1,20,000 | 72 0 | 36 0 | 24 0 | | | | 1,20,000 | ... | 1,30,000 | 78 0 | 39 0 | 26 0 | | | | 1,30,000 | ... | 1,40,000 | 84 0 | 42 0 | 28 0 | | | | 1,40,000 | ... | 1,50,000 | 90 0 | 45 0 | 30 0 | | | | 1,50,000 | ... | 1,60,000 | 96 0 | 48 0 | 32 0 | | | | 1,60,000 | ... | 1,70,000 | 102 0 | 51 0 | 34 0 | | | | 1,70,000 | ... | 1,80,000 | 108 0 | 54 0 | 36 0 | | | | 1,80,000 | ... | 1,90,000 | 114 0 | 57 0 | 38 0 | | | | 1,90,000 | ... | 2,00,000 | 120 0 | 60 0 | 40 0 | | ACT No. XVIII or 1869. 327 SCHEDULE I—(continued). Table showing the Stamp-duty chargeable under this Schedule on Bonds for any sum not exceeding Rs. 4,00,000. | When such sum exceeds | | | | but does not exceed | | | | Proper Stamp-duty. | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | Rs. | ... | ... | ... | Rs. | 25 | | | Rs. | 0 | A. | 2 | | | 25 | ... | ... | | 50 | | | | 0 | | 4 | | | 50 | ... | ... | | 100 | | | | 0 | | 8 | | | 100 | ... | ... | | 200 | | | | 1 | | 0 | | | 200 | ... | ... | | 300 | | | | 1 | | 8 | | | 300 | ... | ... | | 400 | | | | 2 | | 0 | | | 400 | ... | ... | | 500 | | | | 2 | | 8 | | | 500 | ... | ... | | 600 | | | | 3 | | 0 | | | 600 | ... | ... | | 700 | | | | 3 | | 8 | | | 700 | ... | ... | | 800 | | | | 4 | | 0 | | | 800 | ... | ... | | 900 | | | | 4 | | 8 | | | 900 | ... | ... | | 1,000 | | | | 5 | | 0 | | | 1,000 | ... | ... | | 1,500 | | | | 7 | | 8 | | | 1,500 | ... | ... | | 2,000 | | | | 10 | | 0 | | | 2,000 | ... | ... | | 2,500 | | | | 12 | | 8 | | | 2,500 | ... | ... | | 3,000 | | | | 15 | | 0 | | | 3,000 | ... | ... | | 3,500 | | | | 17 | | 8 | | | 3,500 | ... | ... | | 4,000 | | | | 20 | | 0 | | | 4,000 | ... | ... | | 4,500 | | | | 22 | | 8 | | | 4,500 | ... | ... | | 5,000 | | | | 25 | | 0 | | | 5,000 | ... | ... | | 5,500 | | | | 27 | | 8 | | | 5,500 | ... | ... | | 6,000 | | | | 30 | | 0 | | | 6,000 | ... | ... | | 6,500 | | | | 32 | | 8 | ACT No. XVIII of 1869. SCHEDULE I—(continued). *Table showing the Stamp-duty chargeable under this Schedule on Bonds for any sum not exceeding Rs. 4,00,000,—(continued).* | When such sum exceeds | | | but does not exceed | | | Proper Stamp-duty. | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | Rs. | 6,500 | ... | Rs. | 7,000 | Rs. | 35 | A. | 0 | | | 7,000 | ... | ... | 7,500 | | 37 | | 8 | | | 7,500 | ... | ... | 8,000 | | 40 | | 0 | | | 8,000 | ... | ... | 8,500 | | 42 | | 8 | | | 8,500 | ... | ... | 9,000 | | 45 | | 0 | | | 9,000 | ... | ... | 9,500 | | 47 | | 8 | | | 9,500 | ... | ... | 10,000 | | 50 | | 0 | | | 10,000 | ... | ... | 11,000 | | 52 | | 8 | | | 11,000 | ... | ... | 12,000 | | 55 | | 0 | | | 12,000 | ... | ... | 13,000 | | 57 | | 8 | | | 13,000 | ... | ... | 14,000 | | 60 | | 0 | | | 14,000 | ... | ... | 15,000 | | 62 | | 8 | | | 15,000 | ... | ... | 16,000 | | 65 | | 0 | | | 16,000 | ... | ... | 17,000 | | 67 | | 8 | | | 17,000 | ... | ... | 18,000 | | 70 | | 0 | | | 18,000 | ... | ... | 19,000 | | 72 | | 8 | | | 19,000 | ... | ... | 20,000 | | 75 | | 0 | | | 20,000 | ... | ... | 21,000 | | 77 | | 8 | | | 21,000 | ... | ... | 22,000 | | 80 | | 0 | | | 22,000 | ... | ... | 23,000 | | 82 | | 8 | | | 23,000 | ... | ... | 24,000 | | 85 | | 0 | | | 24,000 | ... | ... | 25,000 | | 87 | | 8 | | | 25,000 | ... | ... | 26,000 | | 90 | | 0 | ACT No. XVIII of 1869. 329 SCHEDULE I—(continued). Table showing the Stamp-duty chargeable under this Schedule on Bonds for any sum not exceeding Rs. 4,00,000,—(continued). | When such sum exceeds | but does not exceed | Proper Stamp-duty. | | --- | --- | --- | | Rs. 26,000 | Rs. 27,000 | Rs. 92 A. 8 | | 27,000 | 28,000 | 95 0 | | 28,000 | 29,000 | 97 8 | | 29,000 | 30,000 | 100 0 | | 30,000 | 40,000 | 112 8 | | 40,000 | 50,000 | 125 0 | | 50,000 | 60,000 | 137 8 | | 60,000 | 70,000 | 150 0 | | 70,000 | 80,000 | 162 8 | | 80,000 | 90,000 | 175 0 | | 90,000 | 1,00,000 | 187 8 | | 1,00,000 | 1,10,000 | 200 0 | | 1,10,000 | 1,20,000 | 212 8 | | 1,20,000 | 1,30,000 | 225 0 | | 1,30,000 | 1,40,000 | 237 8 | | 1,40,000 | 1,50,000 | 250 0 | | 1,50,000 | 1,60,000 | 262 8 | | 1,60,000 | 1,70,000 | 275 0 | | 1,70,000 | 1,80,000 | 287 8 | | 1,80,000 | 1,90,000 | 300 0 | | 1,90,000 | 2,00,000 | 312 8 | | 2,00,000 | 2,10,000 | 325 0 | | 2,10,000 | 2,20,000 | 337 8 | a 50 ACT No. XVIII of 1869. SCHEDULE I—(continued). Table showing the Stamp-duty chargeable under this Schedule on Bonds for any sum not exceeding Rs. 4,00,000,—(concluded). | When such sum exceeds | but does not exceed | Proper Stamp-duty. | | | | | --- | --- | --- | --- | --- | --- | | | | | Rs. 2,30,000 | Rs. 350 A. 0 | | | 2,30,000 | ... | ... | 2,40,000 | 362 | 8 | | 2,40,000 | ... | ... | 2,50,000 | 375 | 0 | | 2,50,000 | ... | ... | 2,60,000 | 387 | 8 | | 2,60,000 | ... | ... | 2,70,000 | 400 | 0 | | 2,70,000 | ... | ... | 2,80,000 | 412 | 8 | | 2,80,000 | ... | ... | 2,90,000 | 425 | 0 | | 2,90,000 | ... | ... | 3,00,000 | 437 | 8 | | 3,00,000 | ... | ... | 3,10,000 | 450 | 0 | | 3,10,000 | ... | ... | 3,20,000 | 462 | 8 | | 3,20,000 | ... | ... | 3,30,000 | 475 | 0 | | 3,30,000 | ... | ... | 3,40,000 | 487 | 8 | | 3,40,000 | ... | ... | 3,50,000 | 500 | 0 | | 3,50,000 | ... | ... | 3,60,000 | 512 | 8 | | 3,60,000 | ... | ... | 3,70,000 | 525 | 0 | | 3,70,000 | ... | ... | 3,80,000 | 537 | 8 | | 3,80,000 | ... | ... | 3,90,000 | 550 | 0 | | 3,90,000 | ... | ... | 4,00,000 | 562 | 8 | ACT No. XVIII or 1869. 331 SCHEDULE I—(continued). *Table showing the Stamp-duty chargeable under this Schedule on any Conveyance the consideration-money set forth in which does not exceed Rs. 4,00,000.* | When the amount of such consideration-money exceeds | | but does not exceed | | Proper Stamp-duty. | | | | --- | --- | --- | --- | --- | --- | --- | | Rs. ... | ... | ... | Rs. 50 | Rs. 0 | A. 8 | | | 50 | ... | ... | 100 | 1 | 0 | | | 100 | ... | ... | 200 | 2 | 0 | | | 200 | ... | ... | 300 | 3 | 0 | | | 300 | ... | .. | 400 | 4 | 0 | | | 400 | ... | ... | 500 | 5 | 0 | | | 500 | ... | ... | 600 | 6 | 0 | | | 600 | ... | ... | 700 | 7 | 0 | | | 700 | ... | ... | 800 | 8 | 0 | | | 800 | ... | ... | 900 | 9 | 0 | | | 900 | ... | ... | 1,000 | 10 | 0 | | | 1,000 | ... | ... | 1,500 | 15 | 0 | | | 1,500 | ... | ... | 2,000 | 20 | 0 | | | 2,000 | ... | ... | 2,500 | 25 | 0 | | | 2,500 | ... | ... | 3,000 | 30 | 0 | | | 3,000 | ... | ... | 3,500 | 35 | 0 | | | 3,500 | ... | ... | 4,000 | 40 | 0 | | | 4,000 | ... | ... | 4,500 | 45 | 0 | | | 4,500 | ... | ... | 5,000 | 50 | 0 | | | 5,000 | ... | ... | 5,500 | 55 | 0 | | | 5,500 | ... | ... | 6,000 | 60 | 0 | | | 6,000 | ... | ... | 6,500 | 65 | 0 | | | 6,500 | ... | ... | 7,000 | 70 | 0 | | | 7,000 | ... | ... | 7,500 | 75 | 0 | | ACT No. XVIII of 1869. SCHEDULE I—(continued). *Table showing the Stamp-duty chargeable under this Schedule on any Conveyance the consideration-money set forth in which does not exceed Rs. 4,00,000,— (continued).* | When the amount of such consideration-money exceeds | | | but does not exceed | | Proper Stamp-duty. | | | | --- | --- | --- | --- | --- | --- | --- | --- | | Rs. | 7,500 | ... | ... | Rs. | 8,000 | Rs. | 80 A. 0 | | | 8,000 | ... | ... | | 8,500 | | 85 0 | | | 8,500 | ... | ... | | 9,000 | | 90 0 | | | 9,000 | ... | ... | | 9,500 | | 95 0 | | | 9,500 | ... | ... | | 10,000 | | 100 0 | | | 10,000 | ... | ... | | 11,000 | | 105 0 | | | 11,000 | ... | ... | | 12,000 | | 110 0 | | | 12,000 | ... | ... | | 13,000 | | 115 0 | | | 13,000 | ... | ... | | 14,000 | | 120 0 | | | 14,000 | ... | ... | | 15,000 | | 125 0 | | | 15,000 | ... | ... | | 16,000 | | 130 0 | | | 16,000 | ... | ... | | 17,000 | | 135 0 | | | 17,000 | ... | ... | | 18,000 | | 140 0 | | | 18,000 | ... | ... | | 19,000 | | 145 0 | | | 19,000 | ... | ... | | 20,000 | | 150 0 | | | 20,000 | ... | ... | | 21,000 | | 155 0 | | | 21,000 | ... | ... | | 22,000 | | 160 0 | | | 22,000 | ... | ... | | 23,000 | | 165 0 | | | 23,000 | ... | ... | | 24,000 | | 170 0 | | | 24,000 | ... | ... | | 25,000 | | 175 0 | | | 25,000 | ... | ... | | 26,000 | | 180 0 | | | 26,000 | ... | ... | | 27,000 | | 185 0 | | | 27,000 | ... | ... | | 28,000 | | 190 0 | | | 28,000 | ... | ... | | 29,000 | | 195 0 | ACT No. XVIII of 1869. 333 SCHEDULE I—(concluded). *Table showing the Stamp-duty chargeable under this Schedule on any Conveyance the consideration-money set forth in which does not exceed Rs. 4,00,000,— (concluded).* | When the amount of such consideration-money exceeds | but does not exceed | | | Proper Stamp-duty. | | | | --- | --- | --- | --- | --- | --- | --- | | Rs. | 29,000 | ... | Rs. | 30,000 | Rs. | 200 A. 0 | | 30,000 | ... | ... | 40,000 | 250 | 0 | | | 40,000 | ... | ... | 50,000 | 300 | 0 | | | 50,000 | ... | ... | 60,000 | 350 | 0 | | | 60,000 | ... | ... | 70,000 | 400 | 0 | | | 70,000 | ... | ... | 80,000 | 450 | 0 | | | 80,000 | ... | ... | 90,000 | 500 | 0 | | | 90,000 | ... | ... | 1,00,000 | 550 | 0 | | | 1,00,000 | ... | ... | 1,20,000 | 625 | 0 | | | 12,00,000 | ... | ... | 1,40,000 | 700 | 0 | | | 1,40,000 | ... | ... | 1,60,000 | 775 | 0 | | | 1,60,000 | ... | ... | 1,80,000 | 850 | 0 | | | 1,80,000 | ... | ... | 2,00,000 | 925 | 0 | | | 2,00,000 | ... | ... | 2,20,000 | 1,000 | 0 | | | 2,20,000 | ... | ... | 2,40,000 | 1,075 | 0 | | | 2,40,000 | ... | ... | 2,60,000 | 1,150 | 0 | | | 2,60,000 | ... | ... | 2,80,000 | 1,225 | 0 | | | 2,80,000 | ... | ... | 3,00,000 | 1,300 | 0 | | | 3,00,000 | ... | ... | 3,20,000 | 1,375 | 0 | | | 3,20,000 | ... | ... | 3,40,000 | 1,450 | 0 | | | 3,40,000 | ... | ... | 3,60,000 | 1,525 | 0 | | | 3,60,000 | ... | ... | 3,80,000 | 1,600 | 0 | | | 3,80,000 | ... | ... | 4,00,000 | 1,675 | 0 | | a 60 334 ACT No. XVIII of 1869. SCHEDULE II. Instruments chargeable with fixed Stamp-duties. DESCRIPTION OF INSTRUMENTS.

Source: India Code