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Section 1 – The Indian Stamp Act,1899

The Indian Stamp Act,1899

Section 1. Short title, extent and commencement

[Act No. 2 of 1899]

[27th January,1899]

An Act to consolidated and amends the law relating to stamps.

Whereas it is expedient to consolidate and amend the law relating to Stamps. It is hereby enacted as follows:

(1) This Act may be called the Indian Stamp Act,1899.

1 [(2) It extends to the whole of India except the State of Jammu and Kashmir:

Provided that it shall not apply to the territories which, immediately before the 1st November,1956, were comprised in Part B States (excluding the State of Jammu and Kashmir) except to the extent to which the provisions of this Act relate to rates of stamp-duty in respect of the documents specified in entry 91 of List I in the Seventh Schedule to the Constitution.]

(3) It shall come into force on the first day of July 1899.

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1. Subs. by Act No. 43 of 1955.

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The Indian Stamp Act,1899

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