Bare Act

The Indian Stamp (Himachal Pradesh Amendment) Act, 1952

This law amends the stamp duty rules for Himachal Pradesh to change how much tax is paid on property transactions. It specifically applies when the state government grants permission for transferring or leasing land under the Tenancy and Land Reforms Act. The new rules set a fixed stamp duty rate of 12 percent on the market value or the actual payment amount, whichever is higher, with a minimum charge of 100 rupees. This change ensures a uniform tax rate regardless of gender and simplifies the calculation for lease deeds involving government permission.

PDF: pending for this language.