The Indian Stamp Act, 1899

(1) This Act may be called the Indian StampAct, 1899. 1[(2) It extends to the whole of India 2***: Provided that it shall not apply to 3[the territories which, immediately before the 1st November, 1956,were comprised in Part B States] (excluding the State of Jammu and Kashmir) except to the extent towhich the provisions of this Act relate to rates of stamp-duty in respect of the documents specified inEntry 91 of List I in the Seventh Schedule to the Constitution]. (3) It shall come into force on the first day of July, 1899.

In this Act, unless there is something repugnant in the subject or context,-- 1[(1) Allotment list.--"allotment list" means a list containing details of allotment of the securitiesintimated by the issuer to the depository under sub-section (2) of section 8 of the Depositories Act,1996 (22 of 1996); (1A) "banker" includes a bank and any person acting as a banker;] (2) Bill of exchange-- "bill of exchange" means a bill of exchange as defined by the Negotiable Instruments Act, 1881, (26 of 1881), and includes also a hundi, and any other document entitling or purporting to entitle any person, whether named therein or not, to payment by any other person of, or to draw upon any other person for, any sum of money; (3) Bill of exchange payable on demand-- "bill of exchange payable on demand" includes (a) an order for the payment of any sum of money by a bill of exchange or promissory note, or for the delivery of any bill of exchange or promissory note in satisfaction of any sum of money, or for the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency which may or may not be performed or happen; (b) an order for the payment of any sum of money weekly, monthly, or at any other stated period; and (c) a letter of credit, that is to say, any instrument by which one person authorizes another to give credit to the person in whose favour it is drawn: (4) Bill of lading. "bill of lading" includes a through bill lading, but does not include a mate's receipt: (5) Bond-- "bond" includes-- (a) any instrument whereby a person obliges himself to pay money to another, on condition that the obligation shall be void if a specified act is performed, or is not performed, as the case may be; (b) any instrument attested by a witness and not payable to order or bearer, whereby a person obliges himself to pay money to another; and (c) any instrument so attested, whereby a person obliges himself to deliver grain or other agricultural produce to another; 2[but does not include a debenture;] (6) Chargeable-- "chargeable" means, as applied to an instrument executed or first executed after the commencement of this Act, chargeable under this Act, and, as applied to any other instrument, chargeable under the law in force in 3[India] when such instrument was executed or, where several persons executed the instrument at different times, first executed; (7) Cheque-- "cheque" means a bill of exchange drawn on a specified banker and not expressed to be payable otherwise than on demand; 4[(7A) "clearance list " means a list of transactions of sale and purchase relating to contracts tradedon the stock exchanges submitted to a clearing corporation in accordance with the law for the timebeing in force in this behalf; (7B) "clearing corporation " means an entity established to undertake the activity of clearing andsettlement of transactions in securities or other instruments and includes a clearing house of arecognised stock exchange;] 5***** (9) Collector. "Collector"-- (a) means, within the limits of the towns of Calcutta, Madras and Bombay, the Collector of Calcutta, Madras and Bombay, respectively, and, without those limits, the Collector of a district, and (b) includes a Deputy Commissioner and any officer whom 6the 7State Government may, by notification in the Official Gazette, appoint in this behalf; (10) Conveyance-- conveyance includes a conveyance on sale every instrument by which property, whether moveable or immovable, is transferred inter vivos and which is not otherwise specifically provided for by schedule I; 8[(10A) debenturte.--"debenture" includes-- (i) debenture stock, bonds or any other instrument of a company evidencing a debt, whetherconstituting a charge on the assets of the company or not; (ii) bonds in the nature of debenture issued by any incorporated company or body corporate; (iii) certificate of deposit, commercial usance bill, commercial paper and such other debtinstrument of original or initial maturity upto one year as the Reserve Bank of India may specifyfrom time to time; (iv) securitised debt instruments; and (v) any other debt instruments specified by the Securities and Exchange Board of India fromtime to time; (10B) "depository" includes-- (a) a depository as defined in clause (e) of sub-section (1) of section 2 of the DepositoriesAct, 1996 (22 of 1996); and (b) any other entity declared by the Central Government, by notification in the OfficialGazette, to be a depository for the purposes of this Act;] (11) Duly stamped-- "duly stamped", as applied to an instrument, means that the instrumentbears an adhesive or impressed stamp of not less than the proper amount and that such stamp has beenaffixed or used in accordance with the law for the time being in force in 9[India]: (12) Executed and execution-- executed and execution used with reference to instruments, mean signed and signature; 10****** (13) Impressed stamp-- "impressed stamp" includes-- (a) labels affixed and impressed by the proper officer; and (b) stamps embossed or engraved on stamped paper; 11[(13A) India-- "India" means the territory of India excluding the State of Jammu and Kashmir;] 12[(14) "instrument" includes-- (a) every document, by which any right or liability is, or purports to be, created, transferred,limited, extended, extinguished or recorded; (b) a document, electronic or otherwise, created for a transaction in a stock exchange ordepository by which any right or liability is, or purports to be, created, transferred, limited,extended, extinguished or recorded; and (c) any other document mentioned in Schedule I, but does not include such instruments as may be specified by the Government, by notification in theOfficial Gazette.] (15) Instrument of partition-- "instrument of partition" means any instrument where by coowners of any property divide or agree to divide such property in severalty, and includes also a final order for effecting a partition passed by any Revenue-authority or any Civil Court and an award by an arbitrator directing a partition; 13[(15A) Issue. --"issue" means any person making an issue of securities;] (16) Lease-- "lease" means a lease of immovable property, and includes also (a) a patta; (b) a kabuliyat or other undertaking in writing, not being a counterpart of a lease, to cultivate, occupy, or pay or deliver rent for, immovable property; (c) any instrument by which tolls of any description are let; (d) any writing on an application for a lease intended to signify that the application is granted; 14[(16A) Marketable security.-- "marketable security" means a security capable of being traded inany stock exchange in India; (16B) Market value.--"market value", in relation to an instrument through which-- (a) any security is traded in a stock exchange, means the price at which it is so traded; (b) any security which is transferred through a depository but not traded in the stock exchange,means the price or the consideration mentioned in such instrument; (c) any security is dealt otherwise than in the stock exchange or depository, means the price orconsideration mentioned in such instrument;] (17) Mortgage-deed-- "mortgage-deed" includes every instrument whereby, for the purpose of securing money advanced, or to be advanced, by way of loan, or an existing or future debt, or the performance of an engagement, one person transfers, or creates, to, or in favour of, another, a right over or in respect of specified property; (18) Paper-- "paper" includes vellum, parchment or any other material on which an instrument may be written; (19) Policy of insurance-- "policy of insurance includes"-- (a) any instrument by which one person, in consideration of a premium, engages to indemnify another against loss, damage or liability arising from an unknown or contingent event; (b) a life-policy, and any policy insuring any person against accident or sickness, and any other personal insurance; 15*** 16* * * * * 17[(19A) "Policy of group insurance"-- "policy of group insurance" means any instrument covering not less than fifty or such smaller number as the Central Government may approve, either generally or with reference to any particular case, by which an insurer, in consideration of a premium paid by an employer or by an employer and his employees jointly, engages to cover, with or without medical examination and for the sole benefit of persons other than the employer, the lives of all the employees or of any class of them, determined by conditions pertaining to the employment, for amounts of insurance based upon a plan which precludes individual selection :] (20) Policy of sea-insurance or sea-policy-- "Policy of sea-insurance" or "sea-policy"-- (a) means any insurance made upon any ship or vessel (whether for marine or inland navigation), or upon the machinery, tackle or furniture of any ship or vessel, or upon any goods, merchandise or property of any description whatever on board of any ship or vessel, or upon the freight of, or any other interest which may be lawfully insured in, or relating to, any ship or vessel; and (b) includes any insurance of goods, merchandise or property for any transit which includes, not only a sea risk within the meaning of clause (a), but also any other risk incidental to the transit insured from the commencement of the transit to the ultimate destination covered by the insurance; Where any person, in consideration of any sum of money paid or to be paid for additional freight or otherwise, agrees to take upon himself any risk attending goods, merchandise or property of any description whatever while on board of any ship or vessel, or engages to indemnify the owner of any such goods, merchandise or property from any risk, loss or damage, such agreement or engagement shall be deemed to be a contract for sea-insurance; (21) Power-of-attorney-- "power-of-attorney" includes any instrument (not chargeable with a fee under the law relating to Court-fees for the time being in force) empowering a specified person to act for and in the name of the person executing it: (22) Promissory note-- "promissory note" means a promissory note as defined by the Negotiable Instruments Act, 1881 (XXVI of 1881); It also includes a note promising the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency which may or may not be performed or happen; (23) Receipt-- "receipt" includes any note, memorandum or writing (a) whereby any money or any bill of exchange, cheque or promissory note is acknowledged to have been received, or-- (b) whereby any other moveable property is acknowledged to have been received in satisfaction of a debt, or (c) where by any debt or demand, or any part of a debt or demand, is acknowledged to have been satisfied or discharged, or (d) which signifies or imports any such acknowledgment, and whether the same is or is not signed with the name of any person; 18*** 19[(23A) Securities.--dbqtdsecurities" includes-- (i) securities as defined in clause (h) of section 2 of the Securities Contracts (Regulation) Act,1956 (42 of 1956); (ii) a "derivative" as defined in clause (a) of section 45U of the Reserve Bank of India Act, 1934(2 of 1934); (iii) a certificate of deposit, commercial usance bill, commercial paper, repo on corporate bondsand such other debt instrument of original or initial maturity upto one year as the Reserve Bank ofIndia ma specify from time to time; and (iv) any other instrument declared by the Central Government, by notification in the OfficialGazette, to be securities for the purposes of this Act.] (24) Settlement--"settlement" means any non-testamentary disposition, in writing, of moveable or immovable property made-- (a) in consideration of marriage, (b) for the purpose of distributing property of the settler among his family or those for whom he desires to provide, or for the purpose of providing for some person dependent on him, or (c) for any religious or charitable purpose; and includes an agreement in writing to make such a disposition 20and, where any such disposition has not been made in writing, any instrument recording, whether by way of declaration of trust or otherwise, the terms of any such disposition; 21*** 22[(25) Soldier-- "soldier" includes any person below the rank of non-commissioned officer who is enrolled under the 23Indian Army Act, 1911 (8 of 1911).] 24[(26) Stamp. "stamp" means any mark, seal or endorsement by any agency or person duly authorised by the State Government, and includes an adhesive or impressed stamp, for the purposes of duty chargeable under this Act.] 25[(27) Stock exchange.-- "stock exchange" includes-- (i) a recognised stock exchange as defined in clause (f) of section 2 of the Securities Contracts(Regulation) Act, 1956 (42 of 1956); and (ii) such other platform for trading or reporting a deal in securities, as may be specified by theCentral Government, by notification in the Official Gazette, for the purposes of this Act.] STATE AMENDMENTS Assam-- Amendment of section 2 of Act II of 1892.--In section 2 of the principal Act, after clause (7), thefollowing shall be inserted, namely:-- "(8) "Chief Controlling Revenue Authority" means the Superintendent of Stamps, Assam." [Vide Assam Act 10 of 1968, s. 2] STATE AMENDMENT Himachal Pradesh.-- Amendment of section 2.-- In clause (10) of section 2 of the Indian Stamp Act, 1899, hereinafter referred to as the said Act, for the colon shall be substituted a comma, followed by the words "or by Schedule I-A as the case may be. [Vide Himachal Pradesh Act 4 of 1953, s. 2] Uttarakhand.-- Amendment of section 2.--Indian Stamp (Uttarakhand Amendment) Bill, 2011 (as passed by theUttarakhand Legislative Assembly on dated 16 March, 2011) clause 9 shall be substituted as follows;namely:-- "Voting or attempting to cote under any proxy not duly stamped shall for every such offence, bepunishable with fine which may extend to five thousand." [Vide Uttarakhand Act 20 of 2013, s. 2] Amendment of section 2.--In section 2 of the Indian Stamp Act, 1899 (hereinafter referred to as theprincipal Act),:-- (a) For clause (14), the following clause shall be substituted; namely:-- (14) "Instrument" instrument includes every document and record created or maintained in orby an electronic storage and retrieval device or media by which any right or liability is, or purportsto be, created, transferred, limited, extended, extinguished or recorded; (b) After clause (14), the following clause shall be inserted, namely:-- (14-A) "Instrument of Gift" Instrument of gift includes an instrument whether by way ofdeclaration or otherwise, for making or accepting an oral gift; (c) After clause (22), the following clause shall be inserted namely:-- (22-A) "Public Officer" Public Officer means a Public Officer as defined in clause (17) ofsection 2 of the Code of Civil Procedure, 1908 and includes every officer working in connectionwith the affairs of any of the following of the organizations, namely:-- (a) Any statutory body or authority Constituted under any Uttarakhand State Act; (b) A "Financing Bank" or "Central Bank" as defined in clause (L) of section 2 of theUttarakhand Cooperative Societies Act, 2003. [Vide Uttarakhand Act 1 of 2016, s. 2] Uttar Pradesh Amendment of Section 2 of Act no. 2 of 1899.In section 2 of the Indian Stamp Act, 1899,hereinafter referred to as the principal Act, in clause (16), after sub-clause (d), the following clause shallbe inserted, namely : (e) any instrument by which mining lease is granted in respect of minor minerals as defined inclause (e) of section 3 of the Mines and Minerals (Regulation and Development) Act, 1957.[Vide Uttar Pradesh Act 11 of 1992, s. 2] Amendment of section 2 of Act II of 1899.In section 2 of the Indian Stamp Act, 1899 as amendedin its application to Uttar Pradesh, hereinafter in this Chapter referred to as the principal Act, in clause (10), the following Explanation shall be inserted in the end, namely : Explanation An instrument whereby a co-owner of a property having defined share therein,transfers such share or part thereof to another co-owner of the property, is for the purposes of this clausean instrument by which property is transferred. [Vide Uttar Pradesh Act 19 of 1981, s. 2] Amendment of section 2 of Act II of 1899.-- In section 2 of the Indian Stamp Act, 1899, hereinafterreferred to as the principal Act, for clause (15), the following clause shall be substituted, namely :-- "(15) "instrument of partition" means any instrument whereby co-owners of any property divideor agree to divide such property in severalty, and also includes--- (i) a final order for effecting a partition passed by any revenue authority or any civil court ; (ii) an award by an arbitrator directing a partition ; and (iii) when any partition is effected without executing any such instrument, any instrument ofinstruments signed by the co-owners and recording, whether by way of declaration of suchpartition or otherwise, the terms of such partition amongst the co-owners ;-- [Vide Uttar Pradesh Act 20 of 1974, s. 2] Amendment of section 2 of Act no. 2 of 1899.---In section 2 of the Indian Stamp Act, 1899,hereinafter referred to as the Amendment of principal Act,-- (a) for sub-section (14), the following sub-section shall be substituted, namely- "(14) Instrument" "Instrument includes every document and record created or maintained inor by an electronic storage and retrieval device or media by which any right or liability is, orpurports to be, created, transferred, limited, extended, extinguished or recorded; (b) after sub-section (14), the following sub-section shall be inserted, namely:-- (14-A) 'Instrument of Gift' '1nstrument of Gift' includes an instrument whether by way ofdeclaration or otherwise, for making or accepting an oral gift; (c) after sub-section (22), the following sub-section shall be inserted, namely :-- (22-A) 'Public Officer' Public Officer' means a Public Officer as defined in clause (17) ofsection 2 of the Code of Civil procedure, 1908 and includes every officer working in connectionwith the affairs of any of the following of organizations, namely :--- (a) any statutory body or authority constituted under any Uttar Pradesh Act; (b) a 'Financing Bank or 'Central Bank' as defined in clause (k) of section 2 of the UttarPradesh Co-operative Societies Act, 1965 ; [Vide Uttar Pradesh Act 38 of 2001, s. 2] Amendment of section 2 of Act II of 1899.-- In section 2 of the Indian Stamp Act, 1899, asamended in its application to Uttar Pradesh (hereinafter referred to as the principal Act), after clause (26-A), the following clause shall be inserted, namely:-- 27. 'quarter' means a quarter of the financial year. [Vide Uttar Pradesh Act 49 of 1975, s. 2]

Subject to the provisions of this Act and the exemptionscontained in Schedule I, the following instruments shall be chargeable with duty of the amount indicated in that Schedule as the proper duty therefore respectively, that is to say-- (a) every instrument mentioned in that Schedule which, not having been previously executed by any person, is executed in 1[India] on or after the first day of July, 1899; (b) every bill of exchange 2[payable otherwise than on demand] 3*** or promissory note drawn or made out of 1[India ]on or after that day and accepted or paid, or presented for acceptance or payment, or endorsed, transferred or otherwise negotiated, in 1[India]; and (c) every instrument (other than a bill of exchange, 3***or promissory note) mentioned in that Schedule, which, not having been previously executed by any person, is executed out of 1[India] on or after that day, relates to any property situate, or to any matter or thing done or to be done, in 1[India] and is received in 1India: Provided that no duty shall be chargeable in respect of-- (1) any instrument executed by, or on behalf of, or in favour of, the Government in cases where, but for this exemption, the Government would be liable to pay the duty chargeable in respect of such instrument; (2) any instrument for the sale, transfer or other disposition, either absolutely or by way of mortgage or otherwise, of any ship or vessel, or any part, interest, share or property of or in any ship or vessel registered under the Merchant Shipping Act 1894, Act No. 57 & 58 Vict. c. 60 or under Act XIX of 1838 Act No. or the Indian Registration of Ships Act, 1841, (CX of 1841) as amended by subsequent Acts.STATE AMENDMENT Himachal Pradesh.-- Amendment of section 3.-- In section 3 of the said Act- (1) After clause (c), the following proviso shall be inserted, namely: --- "Provided that, notwithstanding anything contained in clauses (a), (b) or (c) of this section or in Schedule I, and subject to the exemptions contained in Schedule I-A, the following instruments shall be chargeable with duty of the amount indicated in Schedule I-A, as the proper duty therefor, respectively, that is to say: (aa) every instrument mentioned in Schedule I-A as chargeable with duty under that Schedule which, not having been previously executed by any person is executed in the Himachal Pradesh on or after the date of commencement of this Act; (bb) every instrument mentioned in Schedule I-A as chargeable with duty under that Schedule, which, not having been previously executed by any person, is executed out of Himachal Pradesh, on or after the date of commencement of this Act and relates to any property situated, or to any matter or thing done or to be done in the Himachal Pradesh, and is received in the Himachal Pradesh". (2) Between the word Provided and the words that no duty the word also shall be inserted. [Vide Himachal Pradesh Act 4 of 1953, s. 3] Odisha.-- Insertion of new section 3A.--After section 3 of the Indian Stamp Act, 1899, (2 of 1899) thefollowing section shall be inserted, namely:-- "3.A Duty chargeable on mining lease. -- (1) Notwithstanding anything contained in this Act andthe rules made thereunder, on every instrument of grant or renewal of a mining lease, the stamp dutychargeable shall be equivalent to fifteen percentum of the amount of average royalty that would accrueout of the highest annual extraction of minerals permitted under the approved mining plan or miningscheme, as the case may be, for such mining lease under the relevant law in force, multiplied by theperiod of such mining lease. Explanation.--For the purpose of this sub-section, the average royalty of the highest grade of mineralsbased on the date available for past twelve months beginning from the date of commencement of theIndian Stamp (Odisha Amendment) Act, 2013 shall be taken into consideration: Provided that where an application for renewal of mining lease has been made to the StateGovernment prior to the expiry of the lease, but renewal of lease has not been granted by the StateGovernment or the mining lease is deemed to have been extended by a further period in accordance withthe provisions contained in the relevant law in force, till the State Government passes an order, prior tothe commencement of the Indian Stamp (Odisha Amendment) Act, 2013, the sum total of the quantity ofmineral permitted for extraction, year wise, in the approved mining plan or mining scheme, as thecase, may be, or the actual quantity raised, whichever is higher, shall be taken into consideration forcalculation of the stamp duty: Provided further that in case the production level is enhanced on account of subsequent modificationor review of the mining plan, the stamp lease period and the lessee shall deposit the differential stampduty before such enhancement is carried out by him: Provided also that in case a lessee is required to surrender the mining lease or, permanently prohibitedfrom undertaking the extraction of mineral by, or for reasons of any operation of law, court orders passedor any order issued under any law for the time being in force and the reasons of such prohibition are notin any manner attributable to such lessee or his agents, servants, employees or persons claiming throughor under such lessee, the lessee shall be entitled for refund of the stamp duty paid by him to the extent ofsuch balance period of lease outstanding: Provided also that where the lessee is prohibited from undertaking the extraction of minerals for atemporary period for the reasons mentioned in the third proviso and subject to the conditions specifiedtherein, the stamp duty chargeable shall be equivalent to the amount of the sum total of the dead rent thatwould be payable for the mining lease under the relevant law in force, for the period of such prohibition. (2) Where an application for renewal of a mining lease has been made to the State Government priorto the expiry of the lease but renewal of the lease has not been granted by the State Government or themining lease is deemed to have been extended as per the provisions contained in the relevant law in force,by a further period till the State Government passes an order thereon, the stamp duty payable undersub-section (1) shall be paid by the applicant on or before the date of expiry of the lease or within sixtydays from the date of commencement of the Indian Stamp (Odisha Amendment) Act, 2013, whichever islater, the manner as may be prescribed. (3) If the application for grant or renewal of mining lease is rejected by the State Government, theapplicant shall be entitled for refund of full stamp duty by him without any interest. (4) In case of a mining lease whose period is deemed to have been extended by a further period till theState Government passes an order thereon and the State Government, at a later date, passes an orderrejecting the renewal of the lease, the applicant shall be entitled for refund of such amount of stamp dutypaid under sub-section (1), as arrived at by deducting from the total amount of stamp duty paid, theamount of stamp duty chargeable in respect of such mining lease till the date of such rejection orderwithout any interest. (5) No refund as mentioned in sub-sections (3) and (4) shall be made if the order rejecting theapplication is challenged or the time limit for presenting the application for revision of the order ofrejection is not expired". [Vide Odisha Act 16 of 2013, s. 2] Meghalaya.-- Insertion of a new section in Central Act II of 1899.--After section 3 of the Indian Stamp Act,1899, the following shall be inserted as section 3A, namely:-- "3A. Surcharge on Stamp Duty.--(1) There shall be charged, levied and paid to theGovernment of Meghalaya, besides payable under any law for the time being in force includingsection 3 of this Act, a surcharge, herein after referred to as Stamp Surcharge on the instrumentsmention on the following items of Schedule I of the principal Act, namely:-- Item Nos. 1-10, 12,15-20, 22-26, 28, 29,31,38-46,48,50, 51, 54-61 and 63-65. Provided that the surcharge shall not be payable in respect of instruments exempted by section 3. (2) The rate of Stamp Surcharge shall be twenty, Five paisa per instrument. (3) The Stamp Surcharge shall be payable as if it were a duty under section 3 and the provisionsof this Act including the rules thereunder shall according apply; and the authorities for the timebeing empowered to collect and enforce payment of stamp duty shall, unless otherwise provided forby or under the Act, within their respective jurisdiction for purpose of stamp duty accordinglycollect and enforce payment of stamp Surcharge. Provide that the Government of Meghalaya may, for facilitating implementation, bynotification, direct that in any case or class the provisions of this act including the rules thereundershall apply subject to such indications not inconsistent with the provisions of this section and asmay be specified in such notification. (4) Notwithstanding anything contained in sub-section (3), the Government of Meghalaya maymake rule generally for securing the payment of the Stamp Surcharge and carrying into effect theprovisions the sub-sections (1) and (2) and in particular for ensuring the proper maintenance andrendering or accounts of the Stamp Surcharge." [Vide Meghalaya Act 13 of 1972, s. 2] Meghalaya.-- Insertion of a new section in Central Act II of 1899.--After section 3 of the Indian Stamp Act, 1899the following shall be inserted as section 3A, namely:-- "3A. Surcharge on Stamp Duty.--(1) There shall be charged, levied and paid to the Government ofMeghalaya, besides payable under any law for the time being in force including section 3 of this Act,a surcharge, hereinafter referred to as Stamp Surcharge on the instruments mentioned in the followingitems of Schedule I to the principal Act, namely:-- Item Nos. 1-10, 12, 15-20, 22-26, 28, 29, 31, 36, 38-46, 48, 50, 51, 54-61 and 63-65. Provided that the surcharge shall not be payable in respect of instruments exempted by section 3. (2) The rate of Stamp Surcharge shall be twenty. Five paise per instrument. (3) The Stamp Surcharge shall by payable as if it were a duty under section 3 and the provisionsof this Act including the rules thereunder shall according apply; and the authorities for the time beingempowered to collect and enforce payment of stamp duty shall, unless otherwise provided for by orunder the Act, within their respective jurisdiction for purpose of stamp duty accordingly collect andenforce payment of Stamp Surcharge. Provided that the Government of Meghalaya may, for facilitating implementation, by notification,direct that in any case or class the provisions of this Act including the rules thereunder shall applysubject to such indications not inconsistent with the provisions of this section and as may be specifiedin such notification. (4) Notwithstanding anything contained in sub-section (3), the Government of Meghalaya maymake rules generally for securing the payment of the Stamp Surcharge and carrying into effect theprovisions the sub-sections (1) and (2) and in particular for ensuring the proper maintenance andrendering or accounts of the Stamp Surcharge." [Vide Meghalaya Act 15 of 1973, s. 2]

[Instruments chargeable with additional duty.] Omitted by the Refugee Relief Taxes (Abolition) Act, 1973 (13 of 1973), s. 2 (w.e.f. 1-4-1973). Tripura.-- Substitution of section 3B.-- For section 3B of the principal Act, as inserted by the UnionTerritories Taxation Laws (Amendment) Act, 1971, the following shall be substituted, namely: -- "3B. Instrument Chargeable with additional duty.--(1) Every instrument chargeable with dutyunder section 3, read with Schedule 1, not being an instrument mentioned articles Nos. 13, 14, 27, 37, 47,49, 52, 53 or 62(a), shall, in addition to such duty, be chargeable with a duty of ten paise.(2) The additional duty with which any instrument is chargeable under sub-section (1) shall be paidand such payment shall be indicated on such instrument by means of adhesive stamp.". [Vide Tripura Act 5 of 1973, s. ]

(1) Where, inthe case of any sale, mortgage or settlement, several instruments are employed for completing thetransaction, the principal instrument only shall be chargeable with the duty prescribed in Schedule I, forthe conveyance, mortgage or settlement, and each of the other instruments shall be chargeable with a dutyof one rupee instead of the duty (if any) prescribed for it in that Schedule. (2) The parties may determine for themselves which of the instrument so employed shall, for thepurposes of sub-section (1), be deemed to be the principal instrument: Provided that the duty chargeable on the instrument so determined shall be the highest duty whichwould be chargeable in respect of any of the said instruments employed. 1[(3) Notwithstanding anything contained in sub-sections (1) and (2), in the case of any issue, sale ortransfer of securities, the instrument on which stamp-duty is chargeable under section 9A shall be theprincipal instrument for the purpose of this section and no stamp-duty shall be charged on any otherinstruments relating to any such transaction.] STATE AMENDMENT Himachal Pradesh.-- Amendment of section 4.-- In sub-section (1) of section 4 of the said Act-- (a) for the word and figure "Schedule I" the word, figure and letter "Schedule I-A" shall be substituted, and (b) for the words one rupee, the words "two rupees" shall be substituted. [Vide Himachal Pradesh Act 4 of 1953, s. 4] Orissa.-- Amendment of section 4. --In section 4 of the Indian Act, 1899 (2 of 1899) (hereinafter referred to asthe principal Act) in sub-section (1), for the words, "one rupee", and eight annas the words "ten rupees"shall be substituted. [Vide Orissa Act 1 of 2003, s. 2] Manipur Amendment of sections 4 and 6.-In sub-section (1) of section 4 and in the proviso to section 6 of theIndian Stamp Act, 1899 s application to the State of Manipur hereinafter referred to as the Principal Actthe words "two rupees" wherever they occur, the words "two rupees and paise fifty" shall be substituted. [Vide Manipur Act 4 of 1989, s. 2]