The Rajasthan Stamp Act, 1998
The Rajasthan Stamp Act, 1998
Tax199891 sections8 chapters
The Rajasthan Stamp Act, 1998 lays down the legal framework for levying and collecting stamp duty on legal documents and property transactions within the State of Rajasthan. It applies to individuals, businesses, financial institutions, and public authorities executing contracts, sale deeds, leases, mortgages, and financial instruments. The Act ensures that legal instruments are properly valued, correctly stamped, and legally admissible in court proceedings. For ordinary citizens, this law dictates the exact duty payable when buying property or signing agreements, prevents tax evasion through under-valuation, and provides mechanisms to impound unstamped documents, rectify genuine errors, and claim refunds for unused or spoiled stamps.
Chapter I Preliminary →
Chapter II Stamp Duties →
- 3Instrument chargeable with duty
- 4Payment of stamp duty in cash
- 5Several instruments used in single transaction of sale, mortgage, agreement or any other document (memorandum etc.) relating to the deposit of title deeds or settlement
- 6Instrument relating to several distinct matters
- 7Instruments coming within several descriptions in the Schedule
- 8Payment of duty on copies, counterparts or duplicates when that duty has not been paid on the principal or original document
- 9Power to reduce, remit or compound duties
- 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
- 15Instrument written contrary to section 13 or 14 deemed unstamped
- 16Denoting duty
- 17Instruments executed in the State
- 18Instruments other than bills and notes executed out of State
- 19Bill and notes drawn out of India
- 20Payment of duty on certain instrument liable to increased duty in the State of Rajasthan
- 21Payment of difference of duty on copies of instruments registered out of the State
- 22Conversion of amount expressed in foreign currencies
- 23Stock and marketable securities how to be valued
- 24Effect of statement of rate of exchange or average price
- 25Instruments reserving interest
- 26Certain instruments connected with mortgages of marketable securities to be chargeable as agreements
- 27How transfer in consideration of debt, or, subject to future payment, etc., to be charged
- 28Valuation in case of annuity, etc
- 29Stamps duty where value of subject matter is indeterminate
- 30Facts affecting duty to be set forth in instruments-
- 31Direction as to duty in case of certain conveyances
- 32Duties by whom payable
- 33Obligation to give receipt in certain cases
- 34Person from whom duty on an instrument is due
Chapter III Adjudication as to Stamps →
Chapter IV Instruments not Duly Stamped →
- 37Examination and impounding of instruments
- 38Special provisions as to unstamped receipts
- 39Instruments not duly stamped inadmissible in evidence, etc
- 40Admission of instrument, where not to be questioned
- 41Admission of improperly stamped instruments
- 42Instruments impounded how dealt with
- 43Collector's power to refund penalty under sub-section (1) of section 42
- 44Collector's power to stamp instrument impounded
- 45Instruments unduly stamped by accident
- 46Endorsement of instruments on which duty has been paid under sections 39, 44 or 45
- 47Prosecution for offence against stamp law
- 48Persons paying duty or penalty may recover the same in certain case
- 49Power to refund penalty or excess duty in certain cases
- 50Non-liability for loss of instrument sent under section 42
- 51Instrument undervalued, how to be valued
- 52Rectification of mistakes
- 53Determination of the correct nature of the document and the recovery of proper duty
- 54Intimation of reference and payment of duty before reference
- 55Procedure in case of non-registration of documents required to be registered with the purpose of avoiding stamp duty
- 56Recovery of duties and penalties
- 57Validity of certificate or endorsement in respect of instrument for which higher rate of duty is payable in Rajasthan
Chapter V Allowances for Stamps in Certain Cases →
- 58Allowance for spoiled stamps
- 59Application for relief under section 58 when to be made
- 60Allowance in case of printed forms no longer required by corporations
- 61Allowance for misused stamps
- 62Allowance for spoiled or misused stamps how to be made
- 63Allowance for stamps not required for use
- 64Allowance on renewal of certain debentures
Chapter VI Reference and Revision →
- 65Revision by the Chief Controlling Revenue Authority
- 66General Superintendence and Control over Collectors
- 67Statement of case by the Chief Controlling Revenue Authority to High Court
- 68Power of High Court to call for further particulars as to case stated
- 69Procedure in disposing of case stated
- 70Statement of case by other Court to High Court
- 71Revision of certain decision of Court regarding the sufficiency of stamps
- 72Interest on duty, surcharge or penalty
Chapter VII Criminal Offences and Procedure →
- 73Penalty for executing, etc., instrument not duly stamped
- 74Penalty for failure to cancel adhesive stamp
- 75Penalty for omission to comply with provision of section 30
- 76Recovery of amount of deficit stamp duty
- 77Penalty for refusal to give receipt and for devices to evade duty on receipts
- 78Penalty for not making out policy or making one not duly stamped
- 79Penalty for not drawing full number of bills or marine policies purporting to be in sets
- 80Penalty for post-dating bills and for other devices to defraud the revenue
- 81Penalty for breach of provisions of section 85
- 82Penalty for breach of rule relating to sale of stamps and for unauthorized sale
- 83Institution and conduct of prosecutions
- 84Place of trial
Chapter VIII Supplemental Provisions →
PDF: pending for this language.