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The Rajasthan Stamp Act, 1998

Rajasthan

An Act to consolidate and amend the law relating to Stamps in the State of Rajasthan

Act number
14 of 1999
Department
Finance Department
Enacted
24 Mar 1999

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

91 sections

  1. Section 1Short title, extent and commencement
  2. Section 2Definitions
  3. Section 3Instrument chargeable with duty
  4. Section 4Payment of stamp duty in cash
  5. Section 5Several 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. Section 6Instrument relating to several distinct matters
  7. Section 7Instruments coming within several descriptions in the Schedule
  8. Section 8Payment of duty on copies, counterparts or duplicates when that duty has not been paid on the principal or original document
  9. Section 9Power to reduce, remit or compound duties
  10. Section 10Duties how to be paid
  11. Section 11Use of adhesive stamps
  12. Section 12Cancellation of adhesive stamps
  13. Section 13Instruments stamped with impressed stamps how to be written
  14. Section 14Only one instrument to be on same stamp
  15. Section 15Instrument written contrary to section 13 or 14 deemed unstamped
  16. Section 16Denoting duty
  17. Section 17Instruments executed in the State
  18. Section 18Instruments other than bills and notes executed out of State
  19. Section 19Bill and notes drawn out of India
  20. Section 20Payment of duty on certain instrument liable to increased duty in the State of Rajasthan
  21. Section 21Payment of difference of duty on copies of instruments registered out of the State
  22. Section 22Conversion of amount expressed in foreign currencies
  23. Section 23Stock and marketable securities how to be valued
  24. Section 24Effect of statement of rate of exchange or average price
  25. Section 25Instruments reserving interest
  26. Section 26Certain instruments connected with mortgages of marketable securities to be chargeable as agreements
  27. Section 27How transfer in consideration of debt, or, subject to future payment, etc., to be charged
  28. Section 28Valuation in case of annuity, etc
  29. Section 29Stamps duty where value of subject matter is indeterminate
  30. Section 30Facts affecting duty to be set forth in instruments-
  31. Section 31Direction as to duty in case of certain conveyances
  32. Section 32Duties by whom payable
  33. Section 33Obligation to give receipt in certain cases
  34. Section 34Person from whom duty on an instrument is due
  35. Section 35Adjudication as to proper stamp
  36. Section 36Certificate by Collector
  37. Section 37Examination and impounding of instruments
  38. Section 38Special provisions as to unstamped receipts
  39. Section 39Instruments not duly stamped inadmissible in evidence, etc
  40. Section 40Admission of instrument, where not to be questioned
  41. Section 41Admission of improperly stamped instruments
  42. Section 42Instruments impounded how dealt with
  43. Section 43Collector's power to refund penalty under sub-section (1) of section 42
  44. Section 44Collector's power to stamp instrument impounded
  45. Section 45Instruments unduly stamped by accident
  46. Section 46Endorsement of instruments on which duty has been paid under sections 39, 44 or 45
  47. Section 47Prosecution for offence against stamp law
  48. Section 48Persons paying duty or penalty may recover the same in certain case
  49. Section 49Power to refund penalty or excess duty in certain cases
  50. Section 50Non-liability for loss of instrument sent under section 42
  51. Section 51Instrument undervalued, how to be valued
  52. Section 52Rectification of mistakes
  53. Section 53Determination of the correct nature of the document and the recovery of proper duty
  54. Section 54Intimation of reference and payment of duty before reference
  55. Section 55Procedure in case of non-registration of documents required to be registered with the purpose of avoiding stamp duty
  56. Section 56Recovery of duties and penalties
  57. Section 57Validity of certificate or endorsement in respect of instrument for which higher rate of duty is payable in Rajasthan
  58. Section 58Allowance for spoiled stamps
  59. Section 59Application for relief under section 58 when to be made
  60. Section 60Allowance in case of printed forms no longer required by corporations
  61. Section 61Allowance for misused stamps
  62. Section 62Allowance for spoiled or misused stamps how to be made
  63. Section 63Allowance for stamps not required for use
  64. Section 64Allowance on renewal of certain debentures
  65. Section 65Revision by the Chief Controlling Revenue Authority
  66. Section 66General Superintendence and Control over Collectors
  67. Section 67Statement of case by the Chief Controlling Revenue Authority to High Court
  68. Section 68Power of High Court to call for further particulars as to case stated
  69. Section 69Procedure in disposing of case stated
  70. Section 70Statement of case by other Court to High Court
  71. Section 71Revision of certain decision of Court regarding the sufficiency of stamps
  72. Section 72Interest on duty, surcharge or penalty
  73. Section 73Penalty for executing, etc., instrument not duly stamped
  74. Section 74Penalty for failure to cancel adhesive stamp
  75. Section 75Penalty for omission to comply with provision of section 30
  76. Section 76Recovery of amount of deficit stamp duty
  77. Section 77Penalty for refusal to give receipt and for devices to evade duty on receipts
  78. Section 78Penalty for not making out policy or making one not duly stamped
  79. Section 79Penalty for not drawing full number of bills or marine policies purporting to be in sets
  80. Section 80Penalty for post-dating bills and for other devices to defraud the revenue
  81. Section 81Penalty for breach of provisions of section 85
  82. Section 82Penalty for breach of rule relating to sale of stamps and for unauthorized sale
  83. Section 83Institution and conduct of prosecutions
  84. Section 84Place of trial
  85. Section 85Books, etc., to be open to inspection
  86. Section 86Powers to make rules relating to sale of stamps
  87. Section 87Power to make rules generally to carry out the purposes under the Act -
  88. Section 88Saving as to court fees
  89. Section 89Saving as to certain Stamps
  90. Section 90Application of the Indian Stamp Act, 1899
  91. Section 91Repeal and Savings