Stamp - Duties Act, 1862, 10 of 1862 (Rep., Act 7 of 1870)

Section 10. Bill of Exchange, Letter of Credit, Draft, Cheque, Promissory Note, Hoondee, or other Order or Oblig

Repealed or not in force · As amended up to 2026-08

10. Bill of Exchange, Letter of Credit, Draft, Cheque, Promissory Note, Hoondee, or other Order or Obligation for the payment of money not being a Bond, Instrument, or Writing bearing the attestation of one or more witnesses— If payable on demand and bearing the date on which it is made, and if the sum payable exceed twenty Rupees If payable at sight or at any period not exceeding one year after date or sight— When not exceeding 100 Rupees When exceeding 100 and not exceeding 250 " 250 " 500 " " 500 " 1,000 " " 1,000 " 2,500 " " 2,500 " 5,000 " " 5,000 " 10,000 " " 10,000 " 20,000 " " 20,000 " 30,000 " And for every further 10,000 Rupees or for any part of every further 10,000 Rupees, if drawn singly, 6 Rupees in addition; if drawn in a set of two, each to be stamped, 3 Rupees in addition; if drawn in a set of three, each to be stamped, 2 Rupees in addition. If bearing no date, the same Stamp as if payable at sight, unless any date or period of payment be specified, in which case the same Stamp as prescribed by Article 12 for a Bond of the same amount. If drawn in a set of more than three, each of the set in excess of three to be stamped as required for each one of a set drawn in a set of three. If not drawn singly, each of the set shall state that it is drawn in a set of two or three, and shall denote on the face thereof that it is the first, second, or third of the set as the case may be. If payable at a period exceeding one year after date or sight 10. Petition of Appeal to the Board of Revenue or other Chief Controlling Revenue Authority | 2 0 | | Any other petition or application to the Board of Revenue or other Chief Controlling Revenue Authority | 1 0 | | Petition or application not falling within any of the other provisions, or of the exemptions of this Schedule, presented to any other Criminal Court, or to any other Revenue Office | 0 8 | | GENERAL EXEMPTIONS. Petition or application presented to any Moonsiff's Court, or to any Cantonment Joint Magistrate sitting as a Court of Civil Judicature under Act III of 1859 (for conferring Civil jurisdiction in certain cases upon Cantonment Joint Magistrates, and for consti- | | ACT No. X of 1862. PROPER STAMPS. tuting those Officers Registers of Deeds), or to any Court of Small Causes constituted under Act XLII of 1860 (for the establishment of Courts of Small Causes beyond the local limits of the jurisdiction of the Supreme Courts of Judicature established by Royal Charter) in relation to any suit or case of an amount or value less than fifty Rupees, or to a Collector or Deputy Collector in relation to any suit or case of the same amount or value tried under Act X of 1859 (to amend the law relating to the recovery of Rent in the Presidency of Fort William in Bengal). Application for the summons of a witness or other person to attend either to give evidence or to produce a document, or in respect of the production or filing of any exhibit. Petition of appeal presented to a Magistrate against the Chowkedary Assessment. Communication made to a Magistrate in regard to Police matters not intended for record. Petition to a Collector or Officer making a settlement, relating to matters connected with the assessment of lands, the ascertainment of rights, or to any other matter affecting the settlement of the Government Revenue on land, if presented pending the formation of such settlement. Petition to a Board or Commissioner of Revenue relating to the same. Petition, application, charge, or information respecting any crime or offence. Petition from any prisoner, convict, or other person in duress, or under restraint of the Court or its Officers. EXEMPTION FOR THE PRESIDENCIES OF MADRAS AND BOMBAY. No petition or application to the Revenue Authorities need be presented on Stamp Paper, except as prescribed in the Special Rule given at the close of this Schedule with respect to suits cognizable by Collectors in the Presidency of Bombay.

Source: India Code