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Section 14-A: Alterations in instruments how to be charged.

The Stamp Act, 1977 (1920 A. D.)Union territory Act of Jammu and Kashmir · Act 40 of 1977

[14-A. Alterations in instruments how to be charged.–– Where due to material alterations made in an instrument by a party, with or without the consent of other parties, the character of the instrument is materially or substantially altered, then such instrument shall require a fresh stamp duty according to its altered character.

Explanation:––For the purpose of this section, a material alteration is one which varies the rights, liabilities or legal position of the parties as ascertained by the instrument in its original state or otherwise varies the legal effect of the instrument as originally executed.]

Where this provision sits

ActThe Stamp Act, 1977 (1920 A. D.)
Section14-A
Marginal noteAlterations in instruments how to be charged.
JurisdictionUnion territory of Jammu and Kashmir
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted, Act XII of 2011. Section 14-A inserted by Act XII of 2011, s. 11.

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