Duties how to be paid

(1) Except as otherwise expressly provided in this Act, all duties with which any instruments are chargeable shall be paid, and such payment shall be indicated on such instruments, by means of stamps,

1. (a) according to the provision herein contained; or
2. (b) when no such provision is applicable thereto, as the Government may by rule direct.

1. (2) The rules made under sub-section (1) may, among other matters, regulate,(a) in the case of each kind of instrument—the description of stamps which may be used; 1[(b) in case of an instrument affixed or endorsed with certificate of stamp the manner of recording such certificate.]1 1[(3) Subject to the rules made under clause (b) of sub-section (1), the Chief Controlling Revenue Authority or any other officer empowered by the State Government in this behalf may authorise any person, body or organisation, including Post Offices and Banks, to use machine for making impression of stamps 2[or implement Computerised Stamp duty administration system or Electronic Stamping or Dematerialisation of stamping; for indicating the payment of stamp duty on any Instrument or plain paper, as the case may be]2]1 1[(4) Subject to the rules made under sub-sections (1), (2) and (3), the State Government in this behalf, may prescribe the procedure for the payment of Stamp Duty by electronic means to the Government Treasury and for indicating such payment of Stamp Duty for the instrument.]1 1[2[3[10A. xxx]3]2]1

¹ Substituted by Act 1 of 2008 w.e.f. 1.4.2003

¹ Inserted by Act 6 of 1999 w.e.f. 1.4.1999.

² Substituted by Act 7 of 2007 w.e.f. 1.4.2007.

¹ Inserted by Act 30 of 2025 w.e.f. ……………

¹ Inserted Act 24 of 1999 w.e.f. 18.8.1999.

² Omitted by Act 23 of 2024 w.e.f 10.06.2024

³ Omitted by Act 30 of 2025 w.e.f. ……………