rajasthan stamp act, 1998

The rajasthan stamp act, 1998

Rules Regulations Notifications Orders Circulars Ordinance Statutes

Act ID:	199914
Act Number:	14
Enactment Date:	1999-03-24
Act Year:	1999
Short Title:	The rajasthan stamp act, 1998
Long Title:	An Act to consolidate and amend the law relating to Stamps in the State of Rajasthan
Department:	Finance Department
Type:	STATE
Location:	Rajasthan

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CHAPTER I

Preliminary

Chapter II

Stamp Duties

Chapter III

Adjudication as to Stamps


Section 1. Short title, extent and commencement Show Related Subordinates
Section 2. Definitions
Section 3. Instrument chargeable with duty
Section 4. Payment of stamp duty in cash
Section 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
Section 6. Instrument relating to several distinct matters
Section 7. Instruments coming within several descriptions in the Schedule
Section 8. Payment of duty on copies, counterparts or duplicates when that duty has not been paid on the principal or original document
Section 9. Power to reduce, remit or compound duties
Section 10. Duties how to be paid
Section 11. Use of adhesive stamps
Section 12. Cancellation of adhesive stamps
Section 13. Instruments stamped with impressed stamps how to be written
Section 14. Only one instrument to be on same stamp
Section 15. Instrument written contrary to section 13 or 14 deemed unstamped
Section 16. Denoting duty
Section 17. Instruments executed in the State
Section 18. Instruments other than bills and notes executed out of State
Section 19. Bill and notes drawn out of India
Section 20. Payment of duty on certain instrument liable to increased duty in the State of Rajasthan
Section 21. Payment of difference of duty on copies of instruments registered out of the State
Section 22. Conversion of amount expressed in foreign currencies
Section 23. Stock and marketable securities how to be valued
Section 24. Effect of statement of rate of exchange or average price
Section 25. Instruments reserving interest
Section 26. Certain instruments connected with mortgages of marketable securities to be chargeable as agreements
Section 27. How transfer in consideration of debt, or, subject to future payment, etc., to be charged
Section 28. Valuation in case of annuity, etc
Section 29. Stamps duty where value of subject matter is indeterminate
Section 30. Facts affecting duty to be set forth in instruments-
Section 31. Direction as to duty in case of certain conveyances
Section 32. Duties by whom payable
Section 33. Obligation to give receipt in certain cases
Section 34. Person from whom duty on an instrument is due
Section 35. Adjudication as to proper stamp
Section 36. Certificate by Collector
Section 37. Examination and impounding of instruments
Section 38. Special provisions as to unstamped receipts
Section 39. Instruments not duly stamped inadmissible in evidence, etc
Section 40. Admission of instrument, where not to be questioned
Section 41. Admission of improperly stamped instruments
Section 42. Instruments impounded how dealt with
Section 43. Collector's power to refund penalty under sub-section (1) of section 42
Section 44. Collector's power to stamp instrument impounded
Section 45. Instruments unduly stamped by accident
Section 46. Endorsement of instruments on which duty has been paid under sections 39, 44 or 45
Section 47. Prosecution for offence against stamp law
Section 48. Persons paying duty or penalty may recover the same in certain case
Section 49. Power to refund penalty or excess duty in certain cases
Section 50. Non-liability for loss of instrument sent under section 42
Section 51. Instrument undervalued, how to be valued
Section 52. Rectification of mistakes
Section 53. Determination of the correct nature of the document and the recovery of proper duty
Section 54. Intimation of reference and payment of duty before reference
Section 55. Procedure in case of non-registration of documents required to be registered with the purpose of avoiding stamp duty
Section 56. Recovery of duties and penalties
Section 57. Validity of certificate or endorsement in respect of instrument for which higher rate of duty is payable in Rajasthan
Section 58. Allowance for spoiled stamps
Section 59. Application for relief under section 58 when to be made
Section 60. Allowance in case of printed forms no longer required by corporations
Section 61. Allowance for misused stamps
Section 62. Allowance for spoiled or misused stamps how to be made
Section 63. Allowance for stamps not required for use
Section 64. Allowance on renewal of certain debentures
Section 65. Revision by the Chief Controlling Revenue Authority
Section 66. General Superintendence and Control over Collectors
Section 67. Statement of case by the Chief Controlling Revenue Authority to High Court
Section 68. Power of High Court to call for further particulars as to case stated
Section 69. Procedure in disposing of case stated
Section 70. Statement of case by other Court to High Court
Section 71. Revision of certain decision of Court regarding the sufficiency of stamps
Section 72. Interest on duty, surcharge or penalty
Section 73. Penalty for executing, etc., instrument not duly stamped
Section 74. Penalty for failure to cancel adhesive stamp
Section 75. Penalty for omission to comply with provision of section 30
Section 76. Recovery of amount of deficit stamp duty
Section 77. Penalty for refusal to give receipt and for devices to evade duty on receipts
Section 78. Penalty for not making out policy or making one not duly stamped
Section 79. Penalty for not drawing full number of bills or marine policies purporting to be in sets
Section 80. Penalty for post-dating bills and for other devices to defraud the revenue
Section 81. Penalty for breach of provisions of section 85
Section 82. Penalty for breach of rule relating to sale of stamps and for unauthorized sale
Section 83. Institution and conduct of prosecutions
Section 84. Place of trial
Section 85. Books, etc., to be open to inspection
Section 86. Powers to make rules relating to sale of stamps
Section 87. Power to make rules generally to carry out the purposes under the Act -
Section 88. Saving as to court fees
Section 89. Saving as to certain Stamps
Section 90. Application of the Indian Stamp Act, 1899
Section 91. Repeal and Savings