The Stamp Act, 1899

1. PreamblePreamble

Chapter I PRELIMINARY

1. Section 1Short title, extent and commencement.
2. Section 2Definitions

Chapter II STAMP-DUTIES

1. Section 3Instruments chargeable with duty.
2. Section 4Several instruments used in single transaction of sale, mortgagee or settlement.
3. Section 5Instruments relating to several distinct matters.
4. Section 6Instruments coming within several descriptions in Schedule I.
5. Section 6A[Omitted]Repealed
6. Section 7Policies of sea-insurance.
7. Section 8Bonds, debentures or other securities issued on loans under Act XI of 1879.
8. Section 9Power to reduce, remit or compound duties.
9. Section 10Duties how to be paid.
10. Section 11APayment of stamp duties on insurance policy in certain cases by challan, pay order or Bank draft.
11. Section 11Use of adhesive stamps.
12. Section 12Cancellation of adhesive stamps.
13. Section 13Instruments stamped with impressed stamps how to be written.
14. Section 14Only one instrument to be on same stamp.
15. Section 15Instruments written contrary to section 13 or 14 deemed unstamped.
16. Section 16Denoting duty
17. Section 17Instruments executed in Bangladesh.
18. Section 18Instruments other than bills, and notes executed out of Bangladesh.
19. Section 19A[Omitted]Repealed
20. Section 19Bills and notes drawn out of Bangladesh.
21. Section 20Conversion of amount expressed in foreign currencies.
22. Section 21Stock and marketable securities how to be valued.
23. Section 22Effect of statement of rate of exchange or average price.
24. Section 23Instruments reserving interest.
25. Section 23ACertain instruments connected with mortgagees of marketable securities to be chargeable as agreements.
26. Section 24How transfer in consideration of debt, or subject to future payment, etc., to be charged.
27. Section 25Valuation in case of annuity, etc.
28. Section 26Stamp where value of subject-matter is indeterminate.
29. Section 27Facts affecting duty to be set forth in instrument.
30. Section 28Direction as to duty in case of certain conveyances.
31. Section 29A[Omitted]Repealed
32. Section 29Duties by whom payable.
33. Section 30Obligation to give receipt in certain cases.

Chapter III ADJUDICATION AS TO STAMPS

1. Section 31Adjudication as to proper stamp.
2. Section 32Certificate by Collector.

Chapter IV INSTRUMENTS NOT DULY STAMPED

1. Section 33Examination and impounding of instruments.
2. Section 34Special provision as to unstamped receipts.
3. Section 35Instruments not duly stamped inadmissible in evidence, etc.
4. Section 36Admission of instrument where not to be questioned.
5. Section 37Admission of improperly stamped instruments.
6. Section 38Instruments impounded how dealt with.
7. Section 39Collector’s power to refund penalty paid under section 38, sub-section (1).
8. Section 40Collector’s power to stamp instruments impounded.
9. Section 41Instruments unduly stamped by accident.
10. Section 42Endorsement of instruments on which duty has been paid under sections 35, 40 or 41.
11. Section 43Prosecution for offence against Stamp-law.
12. Section 44Persons paying duty or penalty may recover same in certain cases.
13. Section 45Power to Revenue-authority to refund penalty or excess duty in certain cases.
14. Section 46Non-liability for loss of instruments sent under section 38.
15. Section 47Power of payer to stamp bills and promissory notes received by him unstamped.
16. Section 48Recovery of duties and penalties.
17. Section 48A[Omitted]Repealed

Chapter V ALLOWANCES FOR STAMPS IN CERTAIN CASES

1. Section 49Allowance for spoiled stamps.
2. Section 50Application for relief under section 49 when to be made.
3. Section 51Allowance in case of printed forms no longer required by Corporations.
4. Section 52Allowance for misused stamps.
5. Section 53Allowance for spoiled or misused stamps how to be made.
6. Section 54Allowance for stamps not required for use.
7. Section 55Allowance on renewal of certain debentures.

Chapter VI REFERENCE AND REVISION

1. Section 56Control of, and statement of case to, Chief Revenue-authority.
2. Section 57Statement of case by Chief Revenue-authority to High Court Division, etc.
3. Section 58Power of High Court Division, etc., to call for further particulars as to case stated.
4. Section 59Procedure in disposing of case stated.
5. Section 60Statement of case by other Courts to High Court Division, etc.
6. Section 61Revision of certain decisions of Courts regarding sufficiency of stamps.

Chapter VII CRIMINAL OFFENCES AND PROCEDURE

1. Section 62Penalty for executing, etc., instrument not duly stamped.
2. Section 63Penalty for failure to cancel adhesive stamp.
3. Section 64Penalty for omission to comply with provisions of section 27.
4. Section 65Penalty for refusal to give receipt, and for devices to evade duty on receipts.
5. Section 66Penalty for not making out policy, or making one not duly stamped.
6. Section 67Penalty for not drawing full number of bills or marine policies purporting to be in sets.
7. Section 68Penalty for post-dating bills, and for other devices to defraud the revenue.
8. Section 69Penalty for breach of rule relating to sale of stamps and for unauthorized sale.
9. Section 70Institution and conduct of prosecutions.
10. Section 71Jurisdiction of Magistrates.
11. Section 72Place of trial.

Chapter VIII SUPPLEMENTAL PROVISIONS

1. Section 73Books, etc., to be open to inspection.
2. Section 74Powers to make rules relating to sale of stamps.
3. Section 75Power to make rules generally to carry out Act.
4. Section 76Publication of rules.
5. Section 76ADelegation of certain powers.
6. Section 77Saving as to court-fees.
7. Section 78Act to be translated and sold cheaply.
8. Section 79[Repealed.]Repealed

Schedules

1. ScheduleStamp duty on instruments64 entries