Chapter III ADJUDICATION AS TO STAMPS

Tax189997 sections8 chapters

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31. Adjudication as to proper stamp.

Statutory text

(1) When any instrument, whether executed or not and whether previously stamped or not, is brought to the Collector, and the person bringing it applies to have the opinion of that officer as to the duty (if any) with which it is chargeable, and pays a fee of such amount (not exceeding five rupees and not less than 1[fifty naye paise]) as the Collector may in each case direct, the Collector shall determine the duty (if any) with which, in his judgment, the instrument is chargeable.
(2) For this purpose the Collector may require to be furnished with an abstract of the instrument, and also with such affidavit or other evidence as he may deem necessary to prove that all the facts and circumstances affecting the chargeability of the instrument with duty, or the amount of the duty with which it is chargeable, are fully and truly set forth therein, and may refuse to proceed upon any such application until such abstract and evidence have been furnished accordingly: Provided that--
- (a) no evidence furnished in pursuance of this section shall be used against any person in any civil proceeding, except in an inquiry as to the duty with which the instrument to which it relates is chargeable; and
- (b) every person by whom any such evidence is furnished, shall, on payment of the full duty with which the instrument to which it relates, is chargeable, be relieved from any penalty which he may have incurred under this Act by reason of the omission to state truly in such instrument any of the facts or circumstances aforesaid. STATE AMENDMENTS Orissa.-- Amendment of Section 31.--In section 31 of the principal Act, in sub-section (1), for the words "not exceeding five rupees" and "not less than fifty naye paise", the words "not exceeding twenty rupees" and "not less than five rupees", shall respectively be substituted.. [Vide Orissa Act 1 of 2003, s. 4] Uttarakhand.-- Amendment of section 31.----In sub-section (1), for the words, "Pays a fee of such amount not exceeding five rupees and not less than fifty paisa as the collector may in Each case direct," the words, "Pays a fee such amount as may be fixed by State Government By notification in the Official Gazette", shall be substituted. [Vide Uttarakhand Act 1 of 2016, s. 5]

Chapter III ADJUDICATION AS TO STAMPS

32. Certificate by Collector.

Statutory text

(1) When an instrument brought to the Collector under section 31 is, in his opinion, one of a description chargeable with duty, and
- (a) the Collector determines that it is already fully stamped, or
- (b) the duty determined by the Collector under section 31, or such a sum as, with the duty already paid in respect of the instrument, is equal to the duty so determined, has been paid, the Collector shall certify by endorsement on such instrument that the full duty (stating the amount) with which it is chargeable has been paid.
(2) When such instrument is, in his opinion, not chargeable with duty, the Collector shall certify in manner aforesaid that such instrument is not so chargeable.
(3) Any instrument upon which an endorsement has been made under this section, shall be deemed to be duly stamped or not chargeable with duty, as the case may be; and, if chargeable with duty, shall be receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly stamped: Provided that nothing in this section shall authorize the Collector to endorse--
- (a) any instrument executed or first executed in 1[India] and brought to him after the expiration of one month from the date of its execution or first execution, as the case may be;
- (b) any instrument executed or first executed out of 1[India] and brought to him after the expiration of three months after it has been first received in 1[India]; or
- (c) any instrument chargeable 2[with a duty not exceeding ten naye paise], or any bill of exchange or promissory note, when brought to him, after the drawing or execution thereof, on paper not duly stamped. STATE AMENDMENT Himachal Pradesh. Amendment of section 32.-- In section 32 of the said Act.--
(1) in clause (a) of the proviso, after the words "any instrumentsbqts the words "other than an instrument chargeable with a duty under clause (bb) of the first proviso to section 3 as amended by the Indian Stamp (Himachal Pradesh Amendment) Act, 1952" shall be inserted.
(2) the word "or" at the end of clause (b) of the proviso shall be omitted,
(3) after clause (c) of the proviso the word "or" shall be inserted, and the following new clause shall be added:--
- (d) any instrument chargeable with duty under clause (bb) of the first proviso to section 3 as amended by the Indian Stamp (Himachal Pradesh Amendment) Act, 1952, and brought to him after the expiration of three months from the date on which it is first received in Himachal Pradesh. [Vide Himachal Pradesh Act 4 of 1953, s. 10]

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