The Stamp Act
Federal Acts · Federal · 1899 · II of 1899
Legal status
In force
Effective date
—
Sections
154
Chapter I — Preliminary
Chapter II — Stamp-Duties
- Section 3: Instruments chargeable with duty
- Section 4: Several instruments used in single transaction of sale, mortgage or settlement
- Section 5: Instruments relating to several distinct matters
- Section 6: Instruments coming within several descriptions in Schedule I
- Section 7: Policies of sea-insurance
- Section 8: Bonds, debentures or other securities, issued on loans under Act XI, 1879
- 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 un-stamped
- Section 16: Denoting duty
- Section 17: Instruments executed in Pakistan
- Section 18: Instruments other than bills and notes executed out of Pakistan
- Section 19: Bills and notes drawn out of Pakistan
- Section 20: Conversion of amount expressed in foreign currencies
- Section 21: Stock and marketable securities how to be valued
- Section 22: Effect of statement of rate of exchange or average price
- Section 23: Instruments reserving interest
- Section 23A: Certain instruments connected with mortgages of marketable securities to be chargeable as agreements
- Section 24: How transfer in consideration of debt, or subject to future payment, etc., to be charged
- Section 25: Valuation in case of annuity, etc
- Section 26: Stamp where value of subject-matter is indeterminate
- Section 27: Facts affecting duty to be set forth in instrument
- Section 27A: Valuation of immovable property
- Section 28: Direction as to duty in case of certain conveyances
- Section 29: Duties by whom payable
- Section 30: Obligation to give receipt in certain cases
Chapter III — Adjudication As To Stamps
Chapter IV — Instruments Not Duly Stamped
- Section 33: Examination and impounding of instruments
- Section 34: Special provision as to unstamped receipts
- Section 35: Instruments not duly stamped in admissible is evidence, etc
- Section 36: Admission of instrument where not to be questioned
- Section 37: Admission of Improperly stamped instruments
- Section 38: Instruments impounded how dealt with
- Section 39: Collector’s power to refund penalty paid under section 38
- Section 40: Collector’s power to stamp instruments impounded
- Section 41: Instruments unduly stamped by accident
- Section 42: Endorsement of instruments on which duty has been paid under section 35, 40 or 41
- Section 43: Prosecution for offence against Stamp-law
- Section 44: Persons paying duty or penalty may recover same in certain cases
- Section 45: Power to Revenue authority to refund penalty or excess duty in certain cases
- Section 46: Non-liability for loss of instruments sent under section 38
- Section 47: Power of payer to stamp bills and promissory notes received by him unstamped
- Section 48: Recovery of duties and penalties
Chapter V — Allowances For Stamps In Certain Cases
- Section 49: Allowances for spoiled stamps
- Section 50: Application for relief under section 49 when to be made
- Section 51: Allowance in case of printed forms no longer required by Corporations
- Section 52: Allowance for misused stamps
- Section 53: Allowance for spoiled or misused stamps how to be made
- Section 54: Allowance for stamps not required for use
- Section 55: Allowance on renewal of certain debentures
Chapter VI — Reference And Revision
- Section 56: Control of, and statement of case to, Chief Revenue Authority
- Section 57: Statement of cases by Chief Revenue Authority to High Court
- Section 58: Power of High Court to call for further particulars as to case stated
- Section 59: Procedure in disposing of case stated
- Section 60: Statement of case by other Courts to High Court
- Section 61: Revision of certain decisions of Courts regarding the sufficiency of stamps
Chapter VII — Criminal Offences And Procedure
- Section 62: Penalty for executing, etc., instrument not duly stamped
- Section 63: Penalty for failure to cancel adhesive stamp
- Section 64: Penalty for omission to comply with provisions of section 27
- Section 65: Penalty for refusal to give receipt, and for devices to evade duty on receipts
- Section 66: Penalty for not making out policy, or making one not duly stamped
- Section 67: Penalty for not drawing full number of bills or marine polices purporting to be in sets
- Section 68: Penalty for post-dating bills, and for other devices to defraud the revenue
- Section 69: Penalty for breach of rule relating to sale of stamps and for unauthorised sale
- Section 70: Institution and conduct of prosecutions
- Section 71: Jurisdiction of Magistrates
- Section 72: Place of trial
Chapter VIII — Supplemental Provisions
- Section 73: Books, etc., to be open to inspection
- Section 74: Power to make rules relating to sale of stamps
- Section 75: Power to make rules generally to carry out Act
- Section 76: Publication of rules
- Section 76A: Delegation of certain powers
- Section 77: Saving as to court-fees
- Section 78: Act to be translated and old cheaply
- Section 79: Repealed(repealed)
Preliminary
Schedule I — Stamp-Duty On Instruments
- Schedule I: Schedule I — Stamp-Duty on Instruments
- Schedule I, Article 1: Article 1
- Schedule I, Article 10: Articles Of Association Of A
- Schedule I, Article 11: Articles Of Clerkship Or
- Schedule I, Article 11A: Air Tickets
- Schedule I, Article 11B: Authenticated Declarations
- Schedule I, Article 12: Award
- Schedule I, Article 13: Article 13
- Schedule I, Article 14: Article 14
- Schedule I, Article 15: Article 15
- Schedule I, Article 16: Bottomry Bond
- Schedule I, Article 17: Cancellation
- Schedule I, Article 18: Article 18
- Schedule I, Article 19: Certificate Or Other
- Schedule I, Article 2: Administration Bond
- Schedule I, Article 20: Charter Party
- Schedule I, Article 21: Article 21 [Omitted](omitted)
- Schedule I, Article 22: Composition-Deed
- Schedule I, Article 23: Article 23
- Schedule I, Article 24: Article 24
- Schedule I, Article 25: Article 25
- Schedule I, Article 26: Customs Bond
- Schedule I, Article 27: Article 27
- Schedule I, Article 27A: Decree, Rule Of A Court Or An Order Of A Court
- Schedule I, Article 28: Article 28
- Schedule I, Article 29: Divorce
- Schedule I, Article 3: Article 3
- Schedule I, Article 30: Entry As An Advocate
- Schedule I, Article 31: Exchange Of Property
- Schedule I, Article 32: Further Charge
- Schedule I, Article 33: Gift
- Schedule I, Article 34: Indemnity Bond
- Schedule I, Article 35: Lease
- Schedule I, Article 36: Letter Of Allotment Of
- Schedule I, Article 37: Letter Of Credit
- Schedule I, Article 38: Letter Of Licence
- Schedule I, Article 39: Memorandum Of Association
- Schedule I, Article 4: Affidavit
- Schedule I, Article 40: Article 40
- Schedule I, Article 41: Mortgage Of A Crop
- Schedule I, Article 42: Notarial Act
- Schedule I, Article 43: Note Or Memorandum Sent
- Schedule I, Article 44: Article 44
- Schedule I, Article 45: Partition
- Schedule I, Article 46: Partnership
- Schedule I, Article 47: Policy Of Insurance
- Schedule I, Article 48: Article 48
- Schedule I, Article 49: Article 49
- Schedule I, Article 5: Agreement Or Memorandum
- Schedule I, Article 50: Protest Of Bill Or Note
- Schedule I, Article 51: Protest By The Master Of A
- Schedule I, Article 52: Article 52
- Schedule I, Article 53: Article 53
- Schedule I, Article 54: Re-Conveyance Of Mortgage
- Schedule I, Article 55: Release
- Schedule I, Article 56: Respondentia Bond
- Schedule I, Article 57: Security Bond Or Mortgage
- Schedule I, Article 58: Settlement
- Schedule I, Article 59: Article 59
- Schedule I, Article 6: Agreement Relating To
- Schedule I, Article 60: Article 60
- Schedule I, Article 61: Surrender Of Lease
- Schedule I, Article 62: Article 62
- Schedule I, Article 63: Article 63
- Schedule I, Article 64: Trust
- Schedule I, Article 65: Warrant For Goods
- Schedule I, Article 7: Appointment In Execution Of
- Schedule I, Article 8: Appraisement Or Valuation
- Schedule I, Article 9: Apprenticeship-Deed
Schedule II
- Schedule II: Schedule II [Repealed](repealed)
Legal information only. Verify current law and obtain advice from a qualified lawyer for your circumstances.