Indian Stamp Act, 1899 with Indian Registration Act, 1908 (both as applicable in the state of Uttar Pradesh)

This handy book gives the Indian Stamp Act, 1899 as applicable in the State of Uttar Pradesh. The Registration Act, 1908, as applicable in the State of Uttar Pradesh, has also been included. Very useful short notes based on decided cases have been given at the relevant places. A detailed subject index makes reference easy and convenient.

• All India Reporter: This handy book on Stamp Act as applicable in the State of Uttar Pradesh will meet the long and urgent requirement of the legal practitioners. The author has included in this edition, all the amendments applicable in the State of Uttar Pradesh in the text of the Central Act to make it convenient to the lawyers practising in the State. The book also contains relevant notes based on the decided cases and the Rules amended.

CHAPTER I : PRELIMINARY

Short title, extent and commencement 1
Definitions 2

CHAPTER II : STAMP-DUTIES 

OF THE LIABILITY OF INSTRUMENTS TO DUTY 

Instruments chargeable with duty 12
[Omitted] 15
[Omitted] 15
Several instruments used in single transaction of sale,
mortgage or settlement 15
Instruments relating to several distinct matters 15
Instruments coming within several descriptions in Schedules I, I-A
or I-B 20
Payment of the Uttar Pradesh Stamp Duty on copies, counterparts
or duplicates when that duty has not been Paid on the principal or
original instrument 21
Policies of sea-insurance 22
Bonds, debentures or other securities issued on loans under
Act 11 of 1879 22
Power to reduce, remit or compound duties 23

OF STAMPS AND THE MODE OF USING THEM 

Duties how to be paid 24
Payment of duty in cash 24
Use of adhesive stamps 25
[Omitted] 26
Cancellation of adhesive stamps 26
Instruments stamped with impressed stamps how to be written 27
Only one instrument to be on same stamp 27
Instruments written contrary to Section 13 or 14 deemed unstamped 27
Denoting duty 27

OF THE TIME OF STAMPING INSTRUMENTS 

Instruments executed in India 27
Instruments other than bills and notes executed out of India 28
Bills and notes drawn out of India 28
Payment of duty on certain instruments liable to increased duty in
Uttar Pradesh under clause (bb) of Section 3 29

OF VALUATIONS FOR DUTY 

Conversion of amount expressed in foreign currencies 29
Stock and marketable securities how to be valued 30
Effect of statement of rate of exchange or average price 30
Instruments reserving interest 30
Certain instruments concerned with mortgages of marketable securities
to be chargeable as agreement 30
How transfer in consideration of debt, or subject to future payment, etc.,
to be charged 31
Valuation in case of annuity, etc. 33
Stamp where value of subject-matter is indeterminate 33
Facts affecting duty to be set forth in instrument 34
Direction as to duty in case of certain conveyances 34

DUTY BY WHOM PAYABLE
 
Duty by whom payable 36
Obligation to give receipt in certain cases 37

CHAPTER III : ADJUDICATION AS TO STAMPS 

Adjudication as to proper stamp 38
Certificate by Collector 39

CHAPTER IV : INSTRUMENTS NOT DULY STAMPED 

Examination and impounding of instruments 40
Special provision as to unstamped receipts 43
Instruments not duly stamped inadmissible in evidence, etc. 43
Admission of instrument where not to be questioned 45
Admission of improperly stamped instruments 46
Instruments impounded, how dealt with 46
Collector's power to refund penalty paid under Section 38,
sub-section (1) 47
Collector's power to stamp instruments impounded 47
Instruments unduly stamped by accident 48
Endorsement of instruments on which duty has been paid under
Section 35, 40 or 41 49
Prosecution for offence against Stamp Law 50
Persons paying duty or penalty may recover same in certain cases 50
Power to Revenue-authority to refund penalty or excess duty in
certain cases 51
Non-liability for loss of instruments sent under Section 38 51
Power of payer to stamp bills and promissory notes received by
him unstamped 52
Instruments of conveyance, etc., if undervalued, how to be dealt with 52
Recovery of duties and penalties 54
Validity of certificate or endorsement in respect of instrument for
which higher rate of duty is payable in Uttar Pradesh 54

CHAPTER V : ALLOWANCES FOR STAMPS IN CERTAIN CASES 

Allowance for spoiled stamps 54
Application for relief under Section 49 when to be made 57
Allowance in case of printed forms no longer required by corporations 57
Allowance for misused stamps 57
Allowance for spoiled or misused stamps how to be made 58
Allowance for stamps not required for use 58
Allowance for stamps in denominations of annas 59
Allowances for Refugee Relief Stamps 59
Allowance on renewal of certain debentures 59

CHAPTER VI : REFERENCE AND REVISION 

Control of, and statement of case to, Chief Controlling
Revenue authority 60
Statement of case by Chief Controlling Revenue-authority to High Court 61
Power of High Court to call for further particulars as to case stated 62
Procedure in disposing of case stated 62
Statement of case by other Courts of High Courts 63
Revision of certain decisions of Courts regarding the sufficiency
of stamps 63

CHAPTER VII : CRIMINAL OFFENCES AND PROCEDURE 

Penalty for executing, etc., instrument, not duly stamped 64
Penalty for failure to cancel adhesive stamp 65
Penalty for omission to comply with provisions of Section 27 65
[Omitted] 66
Recovery of amount of deficit stamp duty 66
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 66
Penalty for not drawing full number of bills or marine policies purporting
to be in sets 67
Penalty for post-dating bills, and for other devices to defraud
the revenue 67
Penalty for breach of rule relating to sale of stamps and for
unauthorized sale 67
Institution and conduct of prosecutions 68
Jurisdiction of Magistrates 68
Place of trial 68

CHAPTER VIII : SUPPLEMENTAL PROVISIONS 

Books, etc., to be open to inspection 68
Collector's power to authorise officer to enter premises and inspect
certain documents 69
Powers to make rules relating to sale of stamps 69
Power to make rules generally to carry out Act 69
Publication of rules 70
Delegation of certain powers 70
Saving as to court-fee 70
Saving as to certain stamps 70
Act to be translated and sold cheaply 70
[Repealed ] 70
SCHEDULE I. Stamp duty on instruments (S. 3) 71
SCHEDULE I-A. Stamp duty on instruments (S. 3, First Proviso) 82
SCHEDULE I-B. Stamp duty on instruments as amended to date
in its application to U.P. 82

APPENDICES 

U.P. Stamp Rules, 1942 121
Standing orders of the Board of Revenue 218
Reduction and Remissions of Stamp duties by the
Central Government 222
Reductions and Remissions of Stamp duties by the State Government 232
Notifications under Indian Stamp Act, 1899 302

REGISTRATION ACT, 1908 (AS APPLICABLE IN UTTAR PRADESH) 

Select U.P. Notifications under Registration Act, 1908 

SUBJECT INDEX