DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS

Notification

13th October, 1982

 

           No. 25-Leg./82-The following Act of the Legislature of the State of Punjab received the assent of the President of India on the 4th August, 1982 and is hereby published for general information :-

PUNJAB ACT No. 21 OF 1982

THE INDIAN STAMP (PUNJAB AMENDMENT) ACT, 1982

AN  ACT

 

           To amend the Indian Stamp Act, 1989, in its application to the State of Punjab.

 

           BE it enacted by the Legislature of the State of Punjab in the Thirty-third Year of the Republic of India, as follows :-

Short title and commencement.

(1). This Act may be called the Indian Stamp (Punjab Amendment) Act, 1982.

(2). It shall come into force at once.

Insertion of new section 47-A in Central Act 2 of 1899.

           2. In the Indian Stamp Act, 1899, in its application to the State of Punjab, after section 47, the following section shall be inserted, namely :-

 

“47-A. (1) If the Registering Officer appointed under the Registration Act, 1908 (Central Act No. 16 of 1908), while registering any instrument relating to the transfer of any property, has reason to believe that the value of the property or consideration, as the case may be, has not been truly set forth in the instrument, he may, after registering such instrument, refer the same to the Collector, for determination of the value of the property or the consideration, as the case may be, and the proper duty payable thereon.

           (2) On receipt of reference under sub-section (1), the Collector shall, after giving the parties reasonable opportunity of being heard and after holding an enquiry in such manner as may be prescribed by rules under this Act, determine the value or consideration and the duty as aforesaid and the deficient amount of duty, if any, shall be payable by the person liable to pay the duty.

           (3) The Collector may, suo moto, or on the receipt of a reference from the Inspector General of Registration or Registrar of a District appointed under the Registration Act, 1908 (Central Act No. 16 of 1908), in whose jurisdiction the property or any portion thereof which is the subject matter of the instrument is situated or on the receipt of a report of audit by the Comptroller and Auditor General of India or by any other authority authorized by the State Government in this behalf or otherwise, within a period of three years from the date of the registration of an instrument, call for and examine any instrument for the purposes of satisfying himself as to the correctness of the value of the property or of the consideration disclosed and of all other facts and circumstances affecting the chargeability of the instrument or as to the true character and description thereof and the amount of the duty with which it was chargeable and if after such examination, he has reason to believe that proper duty has not been paid, he may, after giving the person concerned reasonable opportunity of being heard and after holding an enquiry in the manner provided under sub-section (2), determine the value of the property or the consideration or the character or description of instrument and the duty with which it was chargeable and the deficient amount of duty, if any, would be payable by the person liable to pay duty; and

           (4) Any person aggrieved by an order of the Collector under sub-section (2) or sub-section (3) may, within thirty days from the date of that order, prefer an appeal before the District Judge and all such appeals shall be heard and disposed of in such manner as may be prescribed by rules made under this Act.

           Explanation.-For the purpose of this section, value of any property shall be estimated to be the price which in the opinion of the Collector the appellate authority, as the case may be, such property would have fetched, if sold in the open market on the date of execution of the instrument relating to the transfer of such property.”

AFTAB SINGH BAKHSHI,

Secretary to Government of Punjab,

Department of Legal and Legislative Affairs.

 

48.      Recovery of duties and penalties - All duties, penalties and other sums required to be paid under this Chapter may be recovered by the Collector by distress and sale of the moveable property of the person from whom the same are due, or by any other process for the time being in force for the recovery of arrears of land revenue.

 

 

CHAPTER V.

ALLOWANCES FOR STAMPS IN CERTAIN CASES.

 

49.      Allowance for spoiled stamps - Subject to such rules as may be made by the [State Government] as to the evidence to be required, or the enquiry to be made, the Collector, may, on application made within the period prescribed in section 50, and if he is satisfied as to the facts, make allowance for impressed stamps spoiled in the cases hereinafter mentioned, namely :-

1Substituted for the words “promissory note or cheque” by Act 5 of 1927, section 5 (5).

2Substituted by Indian Stamp (Amendment) Act, 1958 (19 of 1958); section 7.

3Substituted for the words “note or cheque” by Act 5 of 1927, section 5 (5).

4Substituted for the words “Collecting Government” by the Adaptation of Laws Order, 1950, First Schedule.

 

the stamp on any paper inadvertently and undersigned spoiled, obliterated or by error in writing or any other means rendered unfit for the purpose intended before any instrument written thereon is executed by any person :

 

the stamp on any document which is written out wholly or in part, but which is not signed or executed by any party thereto :

 

in the case of bills of exchange 1[payable otherwise than on demand]          2*        *         *         *         or promissory notes-

 

           (1) the stamp on 3[any such bill of exchange]           2* signed by or on behalf of the drawer which has not been accepted or made use of in any manner whatever or delivered out of his hands for any purpose other than by way of tender for acceptance : provided that the paper on which any such stamp is impressed does not bear any signature intended as or for the acceptance of any bill of exchange          *         *         *         *4        to be afterwards written thereon :

 

           (2) the stamp on any promissory note signed by, or on behalf of, the maker which has not been made use of in any manner whatever or delivered out of his hands :

 

           (3) the stamp used or intended to be used for 3[any such bill of exchange]   *         *    4    or promissory note signed by, or on behalf of, the drawer thereof, but which from any omission or error has been spoiled or rendered useless, although the same, being a bill of exchange        *         *    1    *         *         may have been presented for acceptance or accepted or endorsed, or, being delivered to the payee : provided that another completed and duly stamped bill of exchange,           *         *                    *   1     or promissory note is produced identical in every particular, except in the correction of such omission or error as aforesaid, with the spoiled bill,      *         *         *   1     or note.

 

1Inserted by Act V of 1927, section 5 (6).

2The word “cheques” and the words “or cheque” were omitted by Act 5 of 1927, section 5 (6).

3The words “or cheque” and the word “cheque” were omitted by Act 5 of 1927, section 5 (6).

 

the stamp used for an instrument executed by any party thereto which-

 

has been afterwards found to be absolutely void in law from the beginning;

 

has been afterwards found unfit by reason of any error or mistake therein, for the purpose originally intended;

 

by reason of the death of any person by whom it is necessary that it should be executed, without having executed the same, or of the refusal of any such person to execute the same, cannot be completed so as to effect the intended transaction in the form proposed;

 

for want of the execution thereof by some material party, and his inability or refusal to sign the same, is in fact incomplete and insufficient for the purpose for which it was intended;

 

by reason of the refusal of any person to act under the same, or to advance any money intended to be thereby secured, or by the refusal or non-acceptance of any office thereby granted, totally fails of the intended purpose;

 

becomes useless in  consequence of the transaction intended to be thereby effected or being effected by some other instrument between the same parties and bearing a stamp of not less value;

 

is deficient in value and the transaction intended to be thereby effected has been effected by some other instrument between the same parties and bearing a stamp of not less value;

 

is inadvertently and undersignedly spoiled and in lieu whereof another instrument made between the same parties and for the same purpose is executed and duly stamped :

 

1The words “or cheque” and the word “cheque” were omitted by Act 5 of 1927, section 5 (6).

 

Provided that, in the case of an executed instrument, no legal proceeding has been commenced in which the instrument could or would have been given or offered in evidence and that the instrument is given up to be cancelled.

 

Explanation.-The certificate of the Collector under section 32 that the full duty with which any instrument is chargeable has been paid is an impressed stamp within the meaning of this section.

 

50.      Application for relief under section 49 when to be made - The application for relief under section 49 shall be made within the following periods, that is to say,-

 

in the cases mentioned in clause (d) (5), within two months of the date of the instrument;

 

in the case of stamped paper on which no instrument has been executed by any of the parties thereto, within six months after stamp has been spoiled;

 

in the case of a stamped paper in which any instrument has been executed by any of the parties thereto, within six month after the date of the instrument, or, if it is not dated, within six months after the execution thereof by the person by whom it was first or alone executed;

 

Provided that,-

when the spoiled instrument has been for sufficient reasons sent out of 1[India], the application may be made within six months after it has been received back in 1[India];

 

when, from unavoidable circumstances, any instrument for which another instrument has been substituted cannot be given up to be cancelled within the aforesaid period, the application may be made within six months after the date of execution of the substituted instrument.

 

51.      Allowance in case of printed forms no longer required by corporation - The Chief Controlling Revenue-authority [or the Collector if empowered by the Chief Controlling Revenue-authority in this behalf] may, without limit of time, make allowance for stamped papers used for printed forms of instruments 3[by any banker or] by any incorporated company or other body corporate, if for any sufficient reason such forms have ceased to be required by the said 3[banker] company or body corporate, provided that such authority is satisfied that the duty in respect of such stamped papers has been duly paid.

 

52.      Allowance for misused stamps - (a) When any person has inadvertently used, for an instrument chargeable with duty, a stamp of a description other than that prescribed for such instrument by the rules made under this Act, or a stamp of greater value than was necessary, or has inadvertently used any stamp for an instrument not chargeable with any duty; or

           (b) When any stamp used for an instrument has been inadvertently rendered useless under section 15, owing to such instrument having been written in contravention of the provisions of section 13; the Collector, may, on application made within six months after the date of the instrument, or if it is not dated, within six months after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if chargeable with duty, being re-stamped with the proper duty, cancel and allow as spoiled the stamp so misused or rendered useless.

 

1Substituted for the words “the States” by the Parliament Act No. 43 of 1955, section2.

2Inserted by Part I of the Schedule to the Decentralization Act, 1914 (IV of 1914).

3Inserted by the Indian Stamp (Amendment) Act, 1906 (V of 1906), section 6.

 

53.      Allowance for spoiled or misused stamps how to be made - In any case in which allowance is made for spoiled or misused stamps, the Collector may give in lieu thereof-

other stamps of the same description and value; or

if required, and he thinks fit, stamps of any other description to the same amount in value; or,

at his discretion, the same value in money, deducting 1[ten naye paise] for each rupee or fraction of a rupee.

 

54. Allowance for stamps not required for use - When any person is possessed of a stamp or stamps which have not been spoiled or rendered unfit or useless for the purpose intended, but for which, he has no immediate use, the Collector shall repay to such person the value of such stamp or stamps in money, deducting 1[ten naye paise] for each rupee or portion of a rupee, upon such person delivering up the same to be cancelled, and proving to the Collector’s satisfaction :-

that such stamp or stamps were purchased by such person with a bona fide intention to use them; and

that he has paid the full price thereof; and

that they were so purchased within the period of six months next preceding the date on which they were so delivered :

Provided that, where the person is a licensed vendor of stamps, the Collector may, if he thinks fit, make the repayment of the sum actually paid by the vendor without any such deduction as aforesaid.

 

2[54-A. Allowances for stamps in denominations of annas - Notwithstanding anything contained in section 54, when any person is possessed of a stamp or stamps in any denominations, other than in denominations of annas four or multiples thereof and such stamp or stamps has or have not been spoiled, the Collector shall repay to such person the value of such stamp or stamps in money calculated in accordance with the provisions of sub-section (2) of section 14 of the Indian Coinage Act, 1906, upon such person delivering up, within six months from the commencement of the Indian Stamp (Amendment) Act, 1958, such stamp or stamps to the Collector.]

 

1Substituted by the Indian Stamp (Amendment) Act, 1958 (19 of 1958) section 8.

2Inserted by ibid., section 11.

 

           after section 54A, the following section shall be inserted, namely :-

 

154-B. Notwithstanding anything contained in section 54, when any person is possessed of stamps bearing the inscription “Refugee Relief” (being stamps issued in pursuance of section 38, before its omission) and such stamps have not been spoiled, the Collector shall, upon such person delivering up, within six months from the commencement of the Refugee Relief Taxes (Abolition) Act, 1973 such stamps to the Collector, refund to such person the value of such stamps in money or give to lieu thereof other stamps of the same value:

           Provided that the State Government may, with a view to facilitating expeditious disposal of claims for such refunds, specify, in such manner as it deems fit, any other procedure which may also be followed for claiming such refunds.”

(It shall come into force on the Ist day of April, 1973).

(Act 13 of 1973)

 

55.      Allowance on renewal of certain debentures - When any duly stamped debenture is renewed by the issue of a new debenture in the same terms, the Collector shall, upon application made within one month, repay to the person issuing such debenture, the value of the stamp on the original or on the new debenture, whichever shall be less :

           Provided that the original debenture is produced before the Collector and cancelled by him in such manner as the 1[State] Government may direct.

 

Explanation.-A debenture shall be deemed to be renewed in the same terms within the meaning of this section notwithstanding the following changes:-

 

the issue of two or more debentures in place of one original debenture, the total amount secured being the same;

 

the issue of one debenture in place of two or more original debentures, the total amount secured being the same ;

 

the substitution of the name of the holder at the time of renewal for the name of the original holder; and

 

the alteration of the rate of interest or the dates of payment thereof.

 

CHAPTER VI

Reference and Revision

 

56. Control of, and statement of case to, Chief Controlling Revenue-authority - (1) The powers exercisable by a Collector under Chapter IV and Chapter V 2[and under clause (a) of the first proviso to section 26] shall in all cases be subject to the control of the Chief Controlling Revenue-authority.

1Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.

2Inserted by the Indian Stamp (Amendment) Act, 1904 (15 of 1904), section 7.

           (2) If any Collector, acting under section 31, section 40 or section 41, feels doubt as to the amount of duty with which any instrument is chargeable, he may draw up a statement of the case, and refer it, with his own opinion thereon, for the decision of the Chief Controlling Revenue-authority.

           (3) Such authority shall consider the case and send a copy of its decision to the Collector, who shall proceed to assess and charge the duty (if any) in conformity with such decision.

 

57.      Statement of case by Chief Controlling Revenue-authority to High Court - (1) The Chief Controlling Revenue-authority may state any case referred to it under section 56, sub-section (2), or otherwise coming to its notice, and refer such case, with its own opinion thereon;-

1[(a) if it arises in a State, to the High Court for that State ;

2[(b) if it arises in the Union territory of Delhi to the High Court of Delhi;

(bb) if it arises in the Union territory of Himachal Pradesh, to the High Court of  Punjab and Haryana upto and inclusive of the 30th April, 1967, and to the High Court of Delhi thereafter;

(c ) if it arises in the Union territory of Manipur or Tripura, to the High Court of Assam ;

if it arises in the Union territory of the Andaman and Nicobar Islands, to the High Court at Calcutta; and

if it arises in the Union territory of the Lacadive, Minicoy and Amindivi Islands, to the High Court of Kerala.]

1[(ee) if it arises in the Union territory of Chandigarh to the High Court of Punjab and Haryana.]

           1Substituted for the former clauses (a), (b) and (c ) (Substituted by Adaptation of Laws Order, 1948-G. G. O. 37 of 1948) by Adaptation of Laws Order, 1950, as amended by the Adaptation of Laws (Amendment) Order 1950.

           2Substituted by the Punjab Re-organization and Delhi High Court (Adaptation of Laws o Union subjects) Order, 1968, section 3 and Schedule, for Clause (b) (w.e.f. 1st November, 1966).

           (2) Every such case shall be decided by not less than three Judges of the High Court,         *  *  *  1  *  *  *  to which it is referred, and in case of difference the opinion of the majority shall prevail.

 

58.      Power of High Court *  *  4  * to case stated- If the High Court  *  *  *    *  *  *  is not satisfied that the statements contained in the case are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Revenue-authority by which it was stated, to make such additions thereto or alterations therein as the Court may direct in that behalf.

 

59.      Procedure in disposing of case stated - (1) The High Court,  *  *  *  1  *  *  *  upon the hearing of any such case, shall decide the questions raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded.

           (2) The Court shall send to the Revenue-authority by which the case was stated, a copy of such judgment under the seal of the Court and the signature of the Registrar; and the Revenue-authority shall, on receiving such copy, dispose of the case conformably to such judgment.

 

60.      Statement of case by other Courts to High Court  *  4  * - (1) If any court, other than a Court mentioned in section 57, feels doubt as to the amount of duty to be paid in respect of any instrument under proviso (a) to section 35, the Judge may draw up a statement of the case and refer it, with his own opinion thereon, for the decision of the High Court,          *  *  *  * 5 *  *  *  *  to which, if he were the Chief Controlling Revenue-authority, he would, under section 57, refer the same.

           1Inserted by the Punjab Reorganization and Delhi High Court (Adaptation of Laws on Union subjects) Order, 1968, section 3 and Schedule (w.e.f. 1st November, 1966).

           2The words “Chief Court or Judicial Commissioner’s Court” omitted by the Adaptation of Laws Order, 1950, First Schedule.

           3The words “Chief Court or Judicial Commissioner’s Court” were omitted by the Indian Independence (Adaptation of Central Acts and Ordinances) Order, 1948.

           4The words “Chief Court or Judicial Commissioner’s Court” omitted by virtue of the omission in the section.

           5The words “Chief Court or Judicial Commissioner’s Court” were omitted by the Indian Independence (Adaptation of Central Acts and Ordinances) Order, 1948.

           (2) Such Court shall deal with the case as if it had been referred under section 57, and send a copy of its judgment under the seal of the Court and the signature of the Registrar to the Chief Controlling Revenue-authority and another like copy to the Judge making the reference, who shall, on receiving such copy, dispose of the case conformably to such judgment.

           (3) References made under sub-section (1), when made by a Court subordinate to a District Court, shall be made through the District Court, and, when made by any subordinate Revenue Court, shall be made through the Court immediately superior.

 

61.      Revision of certain decisions of Courts regarding the sufficiency of stamps - (1) When any Court in the exercise of its civil or revenue jurisdiction or any Criminal Court in any proceeding under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898, makes any order admitting any instrument in evidence as duly stamped or as not requiring a stamp, or upon payment of duty and a penalty under section 35, the Court to which appeals lie from, or references are made by, such first-mentioned Court may, of its own motion or on the application of the Collector, take such order into consideration.

           (2) If such Court, after such consideration, is of opinion that such instrument should not have been admitted in evidence without the payment of duty and penalty under section 35 or without the payment of a higher duty and penalty than those paid, it may record a declaration to that effect, and determine the amount of duty with which such instrument is chargeable, and may require any person in whose possession or power such instrument then is, to produce the same and may impound the same when produced.

           (3) When any declaration has been recorded under sub-section (2), the Court recording the same shall send a copy thereof to the Collector, and, where the instrument to which it relates has been impounded or is otherwise in the possession of such Court, shall also send him such instrument.

           (4) The Collector may thereupon, notwithstanding anything contained in the order admitting such instrument in evidence, or in any certificate granted under section 42, or in section 43, prosecute any person for any offence against the Stamp-law which the Collector considers him to have committed in respect of such instrument :

           Provided that-

           no such prosecution shall be instituted where the amount (including duty and penalty) which, according to the determination of such Court, was payable in respect of the instrument under section 35, is paid to the Collector, unless he thinks that the offence was committed with an intention of evading payment of the proper duty ;

           except for the purposes of such prosecution, no declaration made under this section shall effect the validity of any order admitting any instrument in evidence, or of any certificate granted under section 42.

 

 

CHAPTER VII

CRIMINAL OFFENCES AND PROCEDURE

 

62.      Penalty for executing etc., instrument not duly stamped - (1) Any person-

           (a)  drawing, making, issuing, endorsing or transferring, or signing otherwise than as a witness, or presenting for acceptance or payment, or accepting, paying or receiving payment of, or in any manner negotiating, any bill of exchange 1[payable otherwise than on demand]  2 *  *  *  or promissory note without the same being duly stamped, or

           (b) executing or signing otherwise than as a witness any other instrument chargeable with duty without the same being duly stamped; or voting or attempting to vote under any proxy not duly stamped ;

1Inserted by Act 5 of 1927, section 5 (7).

2The word “cheque” omitted by ibid.

shall for every such offence be punishable with fine which may extend to five hundred rupees :

           Provided that, when any penalty has been paid in respect of any instrument under section 35, section 40 or section 61, the amount of such penalty shall be allowed in reduction of the fine (if any) subsequently imposed under this section in respect of the same instrument upon the person who paid such penalty.

           (2) If a share-warrant is issued without being duly stamped the company issuing the same, and also every person who, at the time when it is issued, is the managing director or secretary or other principal officer of the company shall be punishable with fine which may extend to five hundred rupees.

 

63.      Penalty for failure to cancel adhesive stamp - Any person required by section 12 to cancel an adhesive stamp and failing to cancel such stamp in manner prescribed by that section, shall be punishable with fine which may extend to one hundred rupees.

 

64.      Penalty for omission to comply with provisions of section 27 - Any person who, with intent to defraud the Government,-

executes any instrument in which all the facts and circumstances required by section 27 to be set forth in such instrument are not fully and truly set forth ; or

being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all such facts and circumstances ; or

does any other act calculated to deprive the Government of any duty or penalty under this Act;

shall be punishable with fine which may extend to five thousand rupees.

 

65.      Penalty for refusal to give receipt and for devices to evade duty on receipts - Any person who-

 

           being required under section 30 to give a receipt, refuses or neglects to give the same; or

 

           with intent to defraud the Government of any duty, upon a payment of money or delivery of property exceeding twenty rupees in amount or value, gives a receipt for an amount or value not exceeding twenty rupees, or separates or divides the money or property paid or delivered ;

 

           shall be punishable with fine which may extend to one hundred rupees.

 

66. Penalty for not making out policy or making one not duly stamped - Any person who-

 

receives, or takes credit for, any premium or consideration for any contract of insurance and does not, within one month after receiving, or taking credit for, such premium or consideration make out and execute a duly stamped policy of such insurance; or

 

makes, executes or delivers out any policy which is not duly stamped or pays or allows in account, or agrees to pay or allow in account any money upon, or in respect of, any such policy;

 

shall be punishable with fine which may extend to two hundred rupees.

 

67.      enalty for not drawing full number of bills or marine policies purporting to be in sets -Any person drawing or executing a bill of exchange 1[payable otherwise than on demand] or a policy of marine insurance purporting to be drawn or executed in a set of two or more, and not at the same time drawing or executing on paper duly stamped the whole number of bills or policies of which such bill or policy purports the set to consist, shall be punishable with fine which may extend to one thousand rupees.

1Inserted by Act 5 of 1927, section 5 (8).

 

68.      Penalty for postdating bills, and for other devices to defraud the revenue - Any person who-

 

with intent to defraud the Government of duty, draws, makes or issues any bill of exchange or promissory note bearing a date subsequent to that on which such bill or note is actually drawn or made ; or

 

knowing that such bill or note has been so post-dated, endorses, transfers, presents for acceptance or payment, or accepts; pays or receives payment of, such bill or note, or in any manner negotiates the same ; or

 

with the like intent practices or is concerned in any act, contrivance or device not specially provided for by this Act or any other law for the time being in force ;

 

shall be punishable with fine which may extend to one thousand rupees.

 

69.      Penalty for breach of rule relating to sale of stamps and for unauthorized sale- (a) Any person appointed to sell stamps who disobeys any rule made under section 74, and

           (b) any person not so appointed who sells or offers for sale any stamp (other than 1[ten naye paise or five naye paise] adhesive stamp) ;

 

(c) shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to five hundred rupees, or with both.

 

70.      Institution and conduct of prosecutions - (1) No prosecution in respect of any offence punishable under this Act or any Act hereby repealed shall be instituted without the sanction of the Collector or such other officer as the 2[State Government] generally, or the Collector specially, authorizes in that behalf.

           (2) The Chief Controlling Revenue-authority, or any officer generally or specially authorized by it in this behalf, may stay any such prosecution or compound any such offence.

           (3) The amount of any such composition shall be recoverable in the manner provided by section 48.

1Substituted by the Indian Stamp (Amendment) Act, 1958 (19 of 1958, section 10.

2Substituted for the words “Collecting Government” by the Adaptation of Laws Order, 1950, First Schedule.

 

71.      Jurisdiction of Magistrates - No Magistrate other than a Presidency Magistrate or a Magistrate, whose powers are not less than those of a Magistrate of the second class, shall try any offence under this Act.

 

72.      Place of trial - Every such offence committed in respect of any instrument may be tried in any district or presidency-town in which such instrument is found, as well as in any district or presidency-town in which such offence might be tried under the Code of Criminal Procedure for the time being in force.

 

CHAPTER VIII

SUPPLEMENTAL PROVISIONS.

 

73. Books etc., to be open to inspection - Every public officer having in his custody any registers, books, records, papers, documents or proceedings, the inspection whereof may tend to secure any duty or to prove or lead to the discovery of any fraud or omission in relation to any duty shall at all reasonable times permit any person authorized in writing by the Collector to inspect for such purpose the registers, books, papers, documents and proceedings, and to take such notes and extracts as he may deem necessary, without fee or charge.

 

74.      Powers to make rules relating to sale of stamps - The 1[State Government]      *  *  *  *  2  *  *  *  *  *  may make rules for regulating-

           the supply and sale of stamps and stamped papers ;

           the persons by whom alone such sale is to be conducted; and

           the duties and remuneration of such persons :

           Provided that such rules shall not restrict the sale of 3[ten naye paise or five naye paise] adhesive stamps.

 

75. Power to make rules generally to carry out Act - The 1[State Government] may make rules to carry out generally the purposes of this Act, and may by such rules prescribe the fines, which shall in no case exceed five hundred rupees, to be incurred on breach thereof.

1Substituted for the words “Collecting Government” by the Adaptation of Laws Order, 1950, First Schedule.

 

2The words “subject to the control of the Governor-General in Council” were omitted by the Government of India (Adaptation of Indian Laws) Order, 1937.

 

3Substituted by the Indian Stamp (Amendment) Act, 1953 (13 of 1958, section 10.

 

76.      Publication of rules - 1[(1) All rules made under this Act shall be published in the Official Gazette.]

(2) All rules published as required by this section shall, upon such publication, have effect as if enacted by this Act.

 

2[76-A. Delegation of certain powers - *    *         *         3          The 4[State] Government may be notification in the Official Gazette delegate-

           all or any of the powers conferred on it by section 2 (9), 33 (3) (b), 70 (1), 74 and 78 to the Chief Controlling Revenue-authority; and

           all or any of the powers conferred on the Chief Controlling Revenue-authority by section 45 (1), (2), 56 (1) and 70 (2) to such subordinate Revenue-authority as may be specified in the notification].

 

77.      Saving as to court-fees - 5[Except for the provisions as to copies contained in section 6-A] nothing in this Act contained shall be deemed to affect the duties chargeable under any enactment for the time being in force relating to court-fees.

 

6[77-A. Saving as to certain Stamps - All stamps in denominations of annas four or multiples thereof shall be deemed to be stamps of the value of twenty-five naye paise or, as the case may be, multiples thereof and shall, accordingly, be valid for all the purposes of this Act.]

 

78.      Act to be translated and sold cheaply - Every 4[State] Government shall, make provision for the sale of translations of this Act in the principal vernacular languages of the territories administered by it at a price not exceeding 7[twenty-five naye paise] per copy.

 

79.      [Repealed.]      *         *         *         *    8    *         *         *         *

1Substituted for the old sub-section (1) by the Government of India (Adaptation of Indian Laws) Order, 1937.

2Inserted by Pt. I of the Schedule to the Decentralization Act, 1914, (IV of 1914).

3The words “The Central Government subjects to the provisions of section 124 (i) of the Government of India Act, 1935 and” omitted by the Adaptation of Laws Order, 1950, First Schedule.

4Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.

5Inserted by Punjab Act, VIII of 1922, section 15.

6Inserted by the Indian Stamp (Amendment) Act, 1958 (19 of 1958), section 11.

7Substituted by ibid., section 12.

8Repealed by Act X of 1914, section 4 and Schedule.

 

 

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