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The Indian Stamp Act

The Indian Stamp Act

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An exhaustive commentary on the Central Legislation, State Acts along-with extracts from relevant allied State Acts, and including Rules, Schedules, and Notifications
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Description
118 years is a pretty long period in the life span of an enactment. The survival of the Indian Stamp Act of 1899 even after celebration of its centenary shows its strength and reflects on the quality of the work that had gone into it while drafting. Changes were of course there in the schedules either introducing new items of taxation or revising rates. That is inevitable when we consider not only the tremendous growth of commerce arising from changes in the fields of science, technology and commerce; but also necessitated by entry of new concepts like globalisation. The previous edition brought out about 6 years back had one drawback. It did not contain the legislative update in respect of the States of Assam, Tripura, Sikkim and Meghalaya. We have tried rectifying this defect in this edition. Gone are the days when advocates limited themselves to one State for their practice. Globalisation and   developments in IT has rendered it necessary for them to go and stretch their services beyond their home state; may it be in the realm of real estate or commercial ventures or shared ownership and such other innovations.
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Contents
The Indian Stamp Act, 1899
Chapter I - Preliminary [Ss. 1 To 2(26)]
Chapter II - Stamp Duties [Ss. 3 To 30]
Chapter Ill - Adjudication as to Stamps [55. 31 To 32]
Chapter IV - Instruments Not Duly Stamped [Ss. 33 to 48]
Chapter V - Allowances for Stamps in Certain Cases [Ss. 49 to 55]
Chapter VI - Reference and Revision [Ss. 56 To 61]
Chapter VII - Criminal Offences and Procedure [Ss. 62 To 72]
Chapter VIII - Supplemental Provisions [5s. 73 To 79]
Schedule I - Stamp Duty on Instruments [Arts. 1 To 65]
Schedule I-A Stamp Duty on Certain Instruments (SCH-1A-Added in Some States)
Appendix A to D
Subject-Index

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