1 - Short title, extent and commencement
2 - Definitions
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3 - Instruments chargeable with duty
4 - Several instruments used in single transaction of sale, mortgage or settlement
5 - Instruments relating to several distinct matters
6 - Instruments coming within several descriptions in Schedule
7 - Payment of higher duty in respect of certain instruments:
8 - Bonds or other securities issued on loans:
9 - Power to reduce, remit or compound duties:
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10 - Duties how to be paid
11 - Use of adhesive stamps:­
12 - Cancellation of adhesive stamps:
13 - Instruments stamped with impressed stamps how to the written
14 - Only one instrument to be on same stamp
15 - Instruments written contrary to section 13 or 14 deemed unstamped
16 - Denoting Duty:­
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17 - Instruments executed in the State of Kerala
18 - Instruments executed out of India
19 - Payment of duty on certain instruments liable to increased duty in the State of Kerala:
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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 - Instrument reserving interest:
24 - Certain instruments connected with mortgages of marketable securities to be chargeable as agreements:
25 - How transfer in consideration of debt, or subject to future payment etc., to be charged:
26 - Valuation in case of annuity, etc.:
27 - Stamp where value of subject is indeterminate:
28 - Facts affecting duty to be set forth in instrument:
28 A - Fixation of fair value of land:
29 - Direction as duty in case of certain conveyance:
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30 - Duties by whom payable:
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31 - Adjudication as to proper Stamp:
32 - Certificate by Collector:
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33 - Examination and impounding of instruments:
34 - Instrument not duly stamped inadmissible in evidence, etc:
35 - Admission of instrument where not to be questioned:
36 - Admission of improperly stamped instruments:
37 - Instruments impounded how dealt with:
38 - Collector’s power to refund penalty paid under subsection (1) of section 37:
39 - Collector’s power to stamp instrument impounded:
40 - Instruments unduly stamped by accident:
41 - Endorsement of instruments on which duty has been paid under sections 34, 39, or 40:
42 - Prosecution for offence against Stamp Law:
43 - Person paying duty on penalty may recover same in certain cases:
44 - Power of Government or other specified authority to refund penalty or excess duty in certain cases:
45 - Nonliability for loss of instruments sent under section 37:
45A - Instrument not bearing stamp of sufficient amount as per fair value of land how to be dealt with:
45B - Instrument under valued how to be dealt with:
45C - Purchase of land by Government:
46 - Recovery of duties and penalties :
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47 - Allowance for spoiled stamps:
48 - Application for relief under section 47 when to be made:
49 - Allowance in case of printed form no longer required by Corporations:
50 - Allowance for misused stamps:
51 - Allowance for spoiled or misused stamps how to be made:
52 - Allowance for stamps not required for use:
53 - Allowances for stamps in denominations of annas:
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54 - Control of and statement of case to, the Government or other authority specified by the Government:
55 - Statement of case by the Government or other authority specified by the Government to High Court
56 - Power of High Court to call for further particulars as to case stated:
57 - Procedure in disposing of case stated:
58 - Statement of case by other Court to High Court:
59 - Revision of certain decisions of Court regarding the sufficiency of stamps:
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60 - Penalty for executing, etc., instrument not duty stamped:
61 - Penalties for failure to cancel adhesive stamp:
62 - Penalty for omission to comply with Provisions of section 28:
63 - Penalty or devices in defraud the revenue:
64 - Penalty for breach of rule relating to sale of stamps and for unauthorized sale:
65 - Institution and conduct of prosecutions:
66 - Jurisdiction of Magistrate:
67 - Place of trail:
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68 - Books, etc., to be open to inspection:
69 - Power to make rules:
70 - Savings as to Court Fees:
71 - Savings as to certain stamps:
72 - Application of the Indian Stamp Act 1899:
73 - Repeal and Savings:
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