The Rajasthan Stamp Act, 1998
State Act of Rajasthan ยท Act 14 of 199991 provisions
The enactment
| Long title | An Act to consolidate and amend the law relating to Stamps in the State of Rajasthan |
|---|---|
| Type | Act |
| Citation | Act 14 of 1999 |
| Year | 1999 |
| Jurisdiction | State of Rajasthan |
| Status | In force as published by the source |
| Provisions published | 91 |
| Subjects | taxation |
Full text, provision by provision
Every provision below opens in full, free and without an account.
- Section 1 Short title, extent and commencement
- Section 2 Definitions
- Section 3 Instrument chargeable with duty
- Section 4 Payment of stamp duty in cash
- Section 5 Several instruments used in single transaction of sale, mortgage, agreement or any other document (memorandum etc.) relating to the deposit of title deeds or settlement
- Section 6 Instrument relating to several distinct matters
- Section 7 Instruments coming within several descriptions in the Schedule
- Section 8 Payment of duty on copies, counterparts or duplicates when that duty has not been paid on the principal or original document
- Section 9 Power to reduce, remit or compound duties
- Section 10 Duties how to be paid
- Section 11 Use of adhesive stamps
- Section 12 Cancellation of adhesive stamps
- Section 13 Instruments stamped with impressed stamps how to be written
- Section 14 Only one instrument to be on same stamp
- Section 15 Instrument written contrary to section 13 or 14 deemed unstamped
- Section 16 Denoting duty
- Section 17 Instruments executed in the State
- Section 18 Instruments other than bills and notes executed out of State
- Section 19 Bill and notes drawn out of India
- Section 20 Payment of duty on certain instrument liable to increased duty in the State of Rajasthan
- Section 21 Payment of difference of duty on copies of instruments registered out of the State
- Section 22 Conversion of amount expressed in foreign currencies
- Section 23 Stock and marketable securities how to be valued
- Section 24 Effect of statement of rate of exchange or average price
- Section 25 Instruments reserving interest
- Section 26 Certain instruments connected with mortgages of marketable securities to be chargeable as agreements
- Section 27 How transfer in consideration of debt, or, subject to future payment, etc., to be charged
- Section 28 Valuation in case of annuity, etc
- Section 29 Stamps duty where value of subject matter is indeterminate
- Section 30 Facts affecting duty to be set forth in instruments-
- Section 31 Direction as to duty in case of certain conveyances
- Section 32 Duties by whom payable
- Section 33 Obligation to give receipt in certain cases
- Section 34 Person from whom duty on an instrument is due
- Section 35 Adjudication as to proper stamp
- Section 36 Certificate by Collector
- Section 37 Examination and impounding of instruments
- Section 38 Special provisions as to unstamped receipts
- Section 39 Instruments not duly stamped inadmissible in evidence, etc
- Section 40 Admission of instrument, where not to be questioned
- Section 41 Admission of improperly stamped instruments
- Section 42 Instruments impounded how dealt with
- Section 43 Collector's power to refund penalty under sub-section (1) of section 42
- Section 44 Collector's power to stamp instrument impounded
- Section 45 Instruments unduly stamped by accident
- Section 46 Endorsement of instruments on which duty has been paid under sections 39, 44 or 45
- Section 47 Prosecution for offence against stamp law
- Section 48 Persons paying duty or penalty may recover the same in certain case
- Section 49 Power to refund penalty or excess duty in certain cases
- Section 50 Non-liability for loss of instrument sent under section 42
- Section 51 Instrument undervalued, how to be valued
- Section 52 Rectification of mistakes
- Section 53 Determination of the correct nature of the document and the recovery of proper duty
- Section 54 Intimation of reference and payment of duty before reference
- Section 55 Procedure in case of non-registration of documents required to be registered with the purpose of avoiding stamp duty
- Section 56 Recovery of duties and penalties
- Section 57 Validity of certificate or endorsement in respect of instrument for which higher rate of duty is payable in Rajasthan
- Section 58 Allowance for spoiled stamps
- Section 59 Application for relief under section 58 when to be made
- Section 60 Allowance in case of printed forms no longer required by corporations
- Section 61 Allowance for misused stamps
- Section 62 Allowance for spoiled or misused stamps how to be made
- Section 63 Allowance for stamps not required for use
- Section 64 Allowance on renewal of certain debentures
- Section 65 Revision by the Chief Controlling Revenue Authority
- Section 66 General Superintendence and Control over Collectors
- Section 67 Statement of case by the Chief Controlling Revenue Authority to High Court
- Section 68 Power of High Court to call for further particulars as to case stated
- Section 69 Procedure in disposing of case stated
- Section 70 Statement of case by other Court to High Court
- Section 71 Revision of certain decision of Court regarding the sufficiency of stamps
- Section 72 Interest on duty, surcharge or penalty
- Section 73 Penalty for executing, etc., instrument not duly stamped
- Section 74 Penalty for failure to cancel adhesive stamp
- Section 75 Penalty for omission to comply with provision of section 30
- Section 76 Recovery of amount of deficit stamp duty
- Section 77 Penalty for refusal to give receipt and for devices to evade duty on receipts
- Section 78 Penalty for not making out policy or making one not duly stamped
- Section 79 Penalty for not drawing full number of bills or marine policies purporting to be in sets
- Section 80 Penalty for post-dating bills and for other devices to defraud the revenue
- Section 81 Penalty for breach of provisions of section 85
- Section 82 Penalty for breach of rule relating to sale of stamps and for unauthorized sale
- Section 83 Institution and conduct of prosecutions
- Section 84 Place of trial
- Section 85 Books, etc., to be open to inspection
- Section 86 Powers to make rules relating to sale of stamps
- Section 87 Power to make rules generally to carry out the purposes under the Act -
- Section 88 Saving as to court fees
- Section 89 Saving as to certain Stamps
- Section 90 Application of the Indian Stamp Act, 1899
- Section 91 Repeal and Savings
Find the provision, not just read it
The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:
- Search 49,000+ Central and State enactments by what a provision says, not by its number
- Jump from any section to every judgment that has applied it
- Search 300 million+ Indian court records alongside the statute
- Ask a research agent to find and read the case law on a provision for you
Free account. No card. About a minute to create.
Create a free accountNeed this as data, not as a page? The Rajasthan Stamp Act, 1998 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.