Bare Act
The Kerala Stamp Act, 1959
The Kerala Stamp Act, 1959 is a fiscal statute that consolidates and governs the levy and collection of stamp duties on legal documents and written instruments across the State of Kerala. It applies to individuals, businesses, property buyers, financial institutions, and legal entities executing documents such as sale deeds, lease agreements, mortgages, powers of attorney, bonds, and partition deeds. The Act prescribes the exact rate of stamp duty payable, the acceptable modes of stamping, and the precise statutory timelines for executing documents. For an ordinary citizen, this law ensures that legal contracts and property documents carry evidentiary validity in court, while providing a clear administrative system for calculating duties, seeking official duty adjudications, correcting accidental under-stamping, and claiming refunds for unused or spoiled stamp papers.
Chapter 1 ! →
Chapter 11 i →
- 3Instruments chargeable with duty
- 4Several instruments used in single transaction of sale, mortgage or settlement
- 5Instruments relating to several distinct matters
- 6Instruments coming within several descriptions in Schedule
- 7Payment of duty in respect of certain instruments
- 10Duties how to be paid
- 11Use of adhesive stamps
- 12Cancellation of adhesive stamps
- 13Instruments stamped with impressed stamps how to be written
- 14Only one instrument to be on same stamp
- 15Instruments written contrary to section 13 or 14 deemed unstamped
- 16Denoting duty
- 17Instruments executed in the State of Kerala
- 18Instruments executed out of India
- 21Stock and marketable securities how to be valued
- 24Certain instruments connected with mortgages of marketable securities to be chargeable as agreements
- 25How transfer in consideration of debt, or subject to future payment etc., to be charged
- 26Valuation where value of annuity, etc.
- 27Stamp where value of subject matter is indeterminate
- 29Direction as to duty in case of certain conveyances
- 30Duties by whom payable
- 31Adjudication as to proper stamp
Chapter 1V INSTRUMENTS NOT DULY STAMPED →
- 33Examination and impounding of instruments
- 34Instruments not duly stamped inadmissible in evidence, etc.
- 35Admission of instruments where not to be questioned
- 37Instruments impounded how dealt with
- 38Collector's power to refund penalty paid under sub-section (1) of section 37
- 39Collector's power to stamp instruments impounded
- 40Instruments unduly stamped by accident
- 41Endorsement of instruments on which duty has been paid under sections 34, 39, or 40
- 43Persons paying duty or penalty may recover same in certain cases
- 44Power of Government or other specified authority to refund penalty or excess duty in certain cases
- 45Non-liability for loss of instruments sent under Section 37
- 46Recovery of duties and penalties
- 47Allowance for spoiled stamps
- 49Allowance in case of printed forms no longer required by Corporations
- 51Allowance for spoiled or misused stamps how to be made
- 52Allowance for stamps not required for use
Chapter VI ' →
- 54Control of and statement of case to, the Government or other authority specified by the Government
- 55Statement of case by the Government or other authority specified by the Government to High Court
- 57Procedure in disposing of case stated
- 58Statement of case by other Courts to High Court
- 59Revision of certain decisions of Courts regarding the sufficiency of stamps
Chapter VII | →
- 61Penalty for failure to cancel adhesive stamp
- 62Penalty for omission to comply with provisions of section 28
- 63Penalty for devices to defraud the revenue
- 64Penalty for breach of rule relating to sale of stamps and for unauthorised sale
- 65Institution and conduct of prosecutions
- 66Jurisdiction of Magistrates
- 73Repeal and Savings
Chapter VIII i →
Some statutory text is still being prepared for this language version.
PDF: pending for this language.