RJ Stamp

1.Short title, extent and commencement

2.Definitions

3.Instrument chargeable with duty

4.Payment of stamp duty in cash

5.Several instruments used in single transaction of sale, mortgage, agreement or any other document (memorandum etc.) relating to the deposit of title deeds or settlement

6.Instrument relating to several distinct matters

7.Instruments coming within several descriptions in the Schedule

8.Payment of duty on copies, counterparts or duplicates when that duty has not been paid on the principal or original document

9.Power to reduce, remit or compound duties

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

17.Instruments executed in the State

18.Instruments other than bills and notes executed out of State

19.Bill and notes drawn out of India

20.Payment of duty on certain instrument liable to increased duty in the State of Rajasthan

21.Payment of difference of duty on copies of instruments registered out of the State

22.Conversion of amount expressed in foreign currencies

23.Stock and marketable securities how to be valued

24.Effect of statement of rate of exchange or average price

25.Instruments reserving interest

26.Certain instruments connected with mortgages of marketable securities to be chargeable as agreements

27.How transfer in consideration of debt, or, subject to future payment, etc., to be charged

28.Valuation in case of annuity, etc

29.Stamps duty where value of subject matter is indeterminate

30.Facts affecting duty to be set forth in instruments-

31.Direction as to duty in case of certain conveyances

32.Duties by whom payable

33.Obligation to give receipt in certain cases

34.Person from whom duty on an instrument is due

35.Adjudication as to proper stamp

36.Certificate by Collector

37.Examination and impounding of instruments

38.Special provisions as to unstamped receipts

39.Instruments not duly stamped inadmissible in evidence, etc

40.Admission of instrument, where not to be questioned

41.Admission of improperly stamped instruments

42.Instruments impounded how dealt with

43.Collector's power to refund penalty under sub-section (1) of section 42

44.Collector's power to stamp instrument impounded

45.Instruments unduly stamped by accident

46.Endorsement of instruments on which duty has been paid under sections 39, 44 or 45

47.Prosecution for offence against stamp law

48.Persons paying duty or penalty may recover the same in certain case

49.Power to refund penalty or excess duty in certain cases

50.Non-liability for loss of instrument sent under section 42

51.Instrument undervalued, how to be valued

52.Rectification of mistakes

53.Determination of the correct nature of the document and the recovery of proper duty

54.Intimation of reference and payment of duty before reference

55.Procedure in case of non-registration of documents required to be registered with the purpose of avoiding stamp duty

56.Recovery of duties and penalties

57.Validity of certificate or endorsement in respect of instrument for which higher rate of duty is payable in Rajasthan

58.Allowance for spoiled stamps

59.Application for relief under section 58 when to be made

60.Allowance in case of printed forms no longer required by corporations

61.Allowance for misused stamps

62.Allowance for spoiled or misused stamps how to be made

63.Allowance for stamps not required for use

64.Allowance on renewal of certain debentures

65.Revision by the Chief Controlling Revenue Authority

66.General Superintendence and Control over Collectors

67.Statement of case by the Chief Controlling Revenue Authority to High Court

68.Power of High Court to call for further particulars as to case stated

69.Procedure in disposing of case stated

70.Statement of case by other Court to High Court

71.Revision of certain decision of Court regarding the sufficiency of stamps

72.Interest on duty, surcharge or penalty

73.Penalty for executing, etc., instrument not duly stamped

74.Penalty for failure to cancel adhesive stamp

75.Penalty for omission to comply with provision of section 30

76.Recovery of amount of deficit stamp duty

77.Penalty for refusal to give receipt and for devices to evade duty on receipts

78.Penalty for not making out policy or making one not duly stamped

79.Penalty for not drawing full number of bills or marine policies purporting to be in sets

80.Penalty for post-dating bills and for other devices to defraud the revenue

81.Penalty for breach of provisions of section 85

82.Penalty for breach of rule relating to sale of stamps and for unauthorized sale

83.Institution and conduct of prosecutions

84.Place of trial

85.Books, etc., to be open to inspection

86.Powers to make rules relating to sale of stamps

87.Power to make rules generally to carry out the purposes under the Act -

88.Saving as to court fees

89.Saving as to certain Stamps

90.Application of the Indian Stamp Act, 1899

91.Repeal and Savings