(1)  Except as otherwise expressly provided in this Act, all duties with which any instruments are chargeable shall be paid, and such payment shall be indicated on such instruments, by means of stamps —

   (a)  according to the provisions herein contained; or

   (b)  when no such provision is applicable thereto—as the ¹[State Government] may be rule direct.

   (2)  The rules made under sub-section (1) may, among other matters, regulate,—

   (a)  in the case of each kind of instrument—the description of stamps which may be used;

   (b)  in the case of instruments stamped with impressed stamps—the number of stamps which may be used;

   (c)  in the case of bills of exchange or promissory notes ²*** the size of the paper on which they are written.

STATE AMENDMENT

   Assam

   Insertion of section 10A.—The principal Act, after the existing section the following shall be inserted as section 10A, namely:—

   “10A.  For shortage of stamps how duty to be paid—(1)  Notwithstanding anything contained in Section 10, where the State Government or the Collector, as the case may be, is satisfied that there is shortage of stamps in the district or stamps of required denominations are not available, the State Government or the Collector may permit payment of the duty to be paid in cash or by way of Demand Draft or by Pay Order and authorize the Treasury Officer or Sub-Treasury Officer or Sub-Registrar or any other authorised officer, as the case may be, on production of a challan evidencing payment of duty in the Government Treasury or Sub-Treasury of a Demand Draft or by Pay Order drawn on a branch of any Schedule bank, as the case may be, after due verification, to certify in such manner as may be prescribed, by endorsement on the instrument of the amount of duty so paid in cash.

   Explanation.—Government Treasury includes a Government Sub-Treasury and any other place as the State Government may, by notification in the Assam Gazette, appoint in this behalf:

   Provided that the State Government may, be order published in the Official Gazette, direct that the power exercisable by it or by the Collector under this Section may be exercised by such other officers as may be specified in the order.

   (2)  An endorsement made on any instrument under sub-section (1) shall have the same effect as if the duty of an amount equal to the amount stated in the endorsement has been paid in respect thereof and such payment has been indicated on such instrument by means of stamps in accordance with the requirements of section 10.

   (3)  Nothing in this section shall apply to,—

   (i)  the payment of stamp duty chargeable on the instruments specified in Entry 91 of List I of the Seventh Schedule to the Constitution of India; and

   (ii)  the instruments presented after six months from the date of their execution or first execution.”

[Vide Assam Act 22 of 2004, s. 2]

Meghalaya

   Amendment of section 10 of Central act 2 of 1899.—In the Indian Stamp Act, 1899 after section 10 the following new section shall be inserted as section 10A, namely:--

   "10A.  Notwithstanding anything contained in section 10 where,

   (a)  (i)  The State Government, in relation to any area in the State; or

   (ii)  the Deputy Commissioner, in relation to any area in District under his charge, is satisfied that on account of temporary, shortage of stamps in any area, duty cannot be paid, and payment of duty cannot be indicated on instruments, by means of Stamps, the State Government, or as the case may be, the Deputy Commissioner may, by notification, in the Official Gazette, direct that in such area and for such period as maybe specified in such notification, the duty may be paid in cash in any Treasury or Sub-Treasury and shall on production of a challan evidencing payments of stamp duty in the Government treasury certify endorsement on the instrument in respect of which the stamp duty is paid, that the duty has been paid, and state in the said endorsement the amount of the duty so paid.

   (b)  An endorsement made on any instrument under clause (a) shall have the same effect as if the duty of an amount equal to the amount stated in the endorsement had been paid in respect of, and such payment has been indicated on, such instrument by means of stamps, under section 10.”

[Vide Meghalaya Act 6 of 1973, s.2]

Uttarakhand

   Amendment of section 10.—After section 10(A) the following section shall be inserted, namely:-

   10(B)  "Various modes of payment of duty" Notwithstanding anything contained in section 10 & 10(A) all duties with which any instruments are chargeable shall be paid,-

   (1)  by way of cash; or

   (2)  by demand draft; or

   (3)  by pay order; or

   (4)  by e-payment;

in Government Treasury or Sub-Treasury or General Stamp Office [or, as the case may be, Government Receipt Accounting System (G.R.A.S.) (Virtual Treasury)] and such payment shall be indicated by endorsement on such instruments by an officer authorised by the State Government.

[Vide Uttarakhand Act 1 of 2016, s. 3]

Uttar Pradesh

   Amendment of section 10-A.— In section 10-A of the Principal Act, for sub-section (1) the following sub-section shall be substituted namely :—

   "(1)  Notwithstanding anything contained in section 10—

   (a)  where the Collector is satisfied that there is temporary shortage of stamps in the district or that stamps of required denominations are not available, he may permit duty to be paid in cash and authorize the officer-in-charge of the treasury on production of a challan evidencing payment of duty in the Government treasury or sub-treasury, to certify by endorsement on the instrument or instruments the amount of duty so paid in cash ;

   (b)  where the State Government considers it expedient so to do, it may, in any district, permit duty to be paid in cash and authorize any officer, to receive payment of duty in cash and to certify by endorsement by means of a Franking machine on the instrument or instruments the amount of duty so paid in cash.

[Vide Uttar Pradesh Act 11 of 1992, s. 3]

Uttar Pradesh

   Insertion of new section 10-A.— After section 10 of the principal Act, the following section shall be inserted, namely :—

   “10-A.  Payment of duty in cash.—(1) Notwithstanding anything contained in section 10, where the Collector is satisfied that there is temporary shortage of stamps in the district or that stamps of required denominations are not available, he may permit duty to be paid in cash and authorize the officer-in-charge of the treasury on production of a challan evidencing payment of duty in the Government treasury or sub-treasury, to certify by endorsement on the instruments or instruments the amount of duty so paid in cash.

   (2)  An endorsement made on any instrument under sub-section (1) shall have the same effect as if the duty of an amount equal to the amount stated in the endorsement has been paid in respect thereof and such payment has been indicated on such instrument by means of stamps in accordance with the requirement of section 10.”

[Vide Uttar Pradesh Act 20 of 1974, s. 4]

Haryana

   Amendment of section 10 of Central Act 2 of 1899.—To sub-section (1) of section 10 of the Indian Stamp Act, 1899 the following proviso shall be added, namely: —

   "Provided that whenever stamp paper of smaller value and denomination ranging from rupee one to rupees ten is in short supply or is not available, the duty payable under this Act, on any instrument, shall be paid in such manner as the State Government may by rules direct.",

[Vide Haryana Act 1 of 1987, s. 2]