The Indian Stamp (Bihar-Amendment)-Act-1991

1. (1) This Act may be called the Indian Stamp (Bihar Amendment) Act, 1991.
2. (2) It extends to the whole of the State of Bihar.
3. (3) It shall come into force on such date as the State Government may, by notification in the Bihar Gazette, appoint.

After section 10 of the Indian Stamp Act, 1899 (Act 2, 1899) (hereinafter referred to as the said Act) the following new section shall be inserted, namely:, 10-A. Payment of duty in cash., (1) Notwithstanding anything contained in section 10, where the Collector is satisfied that there is temporary shortage of stamp in the district or that stamps of required denomination are not available, he may permit duty to be paid in cash and authorise the Treasury or Sub-Treasury Officer, as the case may be on production of challan in evidence of payment of duty in the Government Treasury or Sub-Treasury to certify by endorsement on the instruments the amount of

1. (1) In section 47A of the said Act as inserted by Bihar Act 15, 1988 after the words "Set forth in the instrument" the words "or is less than even the minimum value determined in accordance with any rules made under this Act" shall be inserted.
2. (2) In section 47A of the said Act as inserted by Bihar Act, 15, 1988 the words "after registering" shall be substituted by the words "at the time of admitting".

In section 75 of this said Act the word "in no case exceed five hundred rupees" shall be substituted by "be minimum five hundred rupees or equivalent to the amount of duty evaded whichever is more".

In Schedule 1A of the said Act as amended by Bihar Stamp (Amend- ment) Act, 1937 (Bihar Act VI of 1937), (1) in serial No. 15, the entries "and for every Rs. 500 or part thereof in excess of Rs. 1,000" appearing in column 1 and "four rupees twenty five paise, 1 1/2 per cent and 2 per cent respectively" appearing in column 2, the following entries shall be inserted