Stamp Act, 1899

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SECTIONS:
1. Short title, extent and commencement
2. Definitions
A.- Of the Liability of Instruments to Duty
3. Instruments chargeable with duty
4. Several instruments used in single transaction of sale, mortgage or settlement
5. Instruments relating to several distinct matters
6. Instruments coming within several descriptions in schedule I
7. Policies of sea-insurance
8. Bonds, debentures or other securities, issued on loans under Act XI, 1879
9. Power to reduce, remit or compound duties
B.- Of Stamps and the mode of using them
10. Duties how to be paid
11. Use of adhesive stamps
12. Cancellation of adhesive stamps
13. Instruments Stamped with impressed stamps how to be written
14. Only one instrument to be on same stamp
15. Instrument written contrary to section 13 or 14 deemed unstamped
16. Denoting duty
C.- Of the time of stamping Instruments
17. Instruments executed in Pakistan
18. Instruments other than bills and notes executed out of Pakistan
19. Bills and notes drawn out of Pakistan
D.- Of Valuations for Duty
20. Conversion of amount expressed in foreign currencies
21. Stock and marketable securities how to be valued
22. Effect of statement of rate of exchange or average price
23. Instruments reserving interest
23 A. Certain instruments connected with mortgages of marketable securities to be chargeable as agreements
24. How transfer in consideration of debt, or subject to future payment, etc, to be charged
25. Valuation in case of annuity, etc
26. Stamp where value of subject-matter is indeterminate
27. Facts affecting duty to be set forth in instrument
28. Direction as to duty in case of certain conveyances
E.- Duty by whom payable
29. Duties by whom payable
30. Obligation to give receipt in certain cases
31. Adjudication as to proper stamp
32. Certificate by Collector
33. Examination and impounding of instruments
34. Special provision as to unstamped receipts
35. Instruments not duly stamped inadmissible in evidence, etc
36. Admission of instrument where not to be questioned
37. Admission of improperly stamped instruments
38. Instruments impounded how dealt with
39. Collector's power to refund penalty paid under section 38, sub-section (1)
40. Collector's power to stamp instruments impounded
41. Instruments unduly stamped by accident
42. Endorsement of instruments on which duty has been paid under section 35, 40 or 41
43. Prosecution for offence against Stamp-law
44. Persons paying duty or penalty may recover same in certain cases
45. Power to Revenue-authority to refund penalty or excess duty in certain cases
46. Non-liability for loss of instruments sent under section 38
47. Power of payer to stamp bills and promissory notes received by him unstamped
48. Recovery of duties and penalties
49. Allowances for spoiled stamps
50. Application for relief under section 49 when to be made
51. Allowance in case of printed forms no longer required by Corporations
52. Allowance for misused stamps
53. Allowance for spoiled or misused stamps how to be made
54. Allowance for stamps not required for use
55. Allowance on renewal of certain debentures
56. Control of, and statement of case to, Chief Controlling Revenue-authority
57. Statement of case by Chief Controlling Revenue-authority to High Court
58. Power of High Court to call for further particulars as to case stated
59. Procedure in disposing of case stated
60. Statement of case by other courts to High Court
61. Revision of certain decisions of Courts regarding the sufficiency of stamps
62. Penalty for executing, etc., instrument not duly stamped
63. Penalty for failure to cancel adhesive stamp
64. Penalty for omission to comply with provisions of section 27
65. Penalty for refusal to give receipt, and for devices to evade duty on receipts
66. Penalty for not making out policy, or making one not duly stamped
67. Penalty for not drawing full number of bills or marine policies purporting to be in sets
68. Penalty for post-dating bills, and for other devices to defraud the revenue
69. Penalty for breach of rule relating to sale of stamps and for unauthorised sale
70. Institution and conduct of prosecutions
71. Jurisdiction of Magistrates
72. Place of trial
73. Books., etc, to be open to inspection
74. Power to make rules relating to sale of stamps
75. Power to make rules generally to carry out Act
76. Publication of rules
76 A. Delegation of certain powers
77. Saving as to court-fees
78. Act to be translated and sold cheaply
79. [Repealed.]







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