⚖️
ACT NO. II OF 1899Year 189927th January, 1899

The Stamp Act,

8Chapters
86Sections
✦
I
Chapter I

PRELIMINARY

2
✪1
Short title, extent and commencement.
✪2
Definitions
II
Chapter II

STAMP-DUTIES

33
✪3
Instruments chargeable with duty.
✪4
Several instruments used in single transaction of sale, mortgagee or settlement.
✪5
Instruments relating to several distinct matters.
✪6
Instruments coming within several descriptions in Schedule I.
✪6A
[Omitted]
✪7
Policies of sea-insurance.
✪8
Bonds, debentures or other securities issued on loans under Act XI of 1879.
✪9
Power to reduce, remit or compound duties.
✪10
Duties how to be paid.
✪12
Payment of stamp duties on insurance policy in certain cases by challan, pay order or Bank draft.
✪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
Instruments written contrary to section 13 or 14 deemed unstamped.
✪16
Denoting duty
✪17
Instruments executed in Bangladesh.
✪18
Instruments other than bills, and notes executed out of Bangladesh.
✪19A
[Omitted]
✪19
Bills and notes drawn out of Bangladesh.
✪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.
✪27
Certain instruments connected with mortgagees 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.
✪29A
[Omitted]
✪29
Duties by whom payable.
✪30
Obligation to give receipt in certain cases.
III
Chapter III

ADJUDICATION AS TO STAMPS

2
✪31
Adjudication as to proper stamp.
✪32
Certificate by Collector.
IV
Chapter IV

INSTRUMENTS NOT DULY STAMPED

17
✪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 sections 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.
✪48A
[Omitted]
V
Chapter V

ALLOWANCES FOR STAMPS IN CERTAIN CASES

7
✪49
Allowance 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.
VI
Chapter VI

REFERENCE AND REVISION

6
✪56
Control of, and statement of case to, Chief Revenue-authority.
✪57
Statement of case by Chief Revenue-authority to High Court Division, etc.
✪58
Power of High Court Division, etc., 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 Division, etc.
✪61
Revision of certain decisions of Courts regarding sufficiency of stamps.
VII
Chapter VII

CRIMINAL OFFENCES AND PROCEDURE

11
✪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 unauthorized sale.
✪70
Institution and conduct of prosecutions.
✪71
Jurisdiction of Magistrates.
✪72
Place of trial.
VIII
Chapter VIII

SUPPLEMENTAL PROVISIONS

8
✪73
Books, etc., to be open to inspection.
✪74
Powers to make rules relating to sale of stamps.
✪75
Power to make rules generally to carry out Act.
✪76
Publication of rules.
✪83
Delegation of certain powers.
✪77
Saving as to court-fees.
✪78
Act to be translated and sold cheaply.
✪79
[Repealed.]