The Tamil Nadu Stamp (Increase of Duties) Act, 1962

(1) This Act may be called the Tamil Nadu Stamp (Increase of Duties) Act, 1962. (2) It extends to the whole of the State of Tamil Nadu. (3) It shall come into force on such date as the State Government may, by notification, appoint.

The original section 2 read as follows :- "2. Rates of stamp duty on certain instruments to be increased by 50 per cent.--Any instrument described in any of the undermentioned Articles of Schedule I to the Indian Stamp Act, 1899 (Central Act II of 1899) (hereinafter referred to as the principal Act) shall be chargeable with one and a half times the amount of the stamp duty with which such instrument was chargeable immediately before the date of the commencement of this Act, and the said articles shall be read and construed accordingly :- Articles 1 to 10, 12, 15 to 20-A, 22 to 24, 26, 28, 29, 31 to 36, 38 to 46, 48, 50, 51, 54 to 60, 62 (b), (d) and (e) and 63 to 65.". In the said section for the portion beginning with the words and figures " Articles 1 to 10 " and ending with the words and figures " and 63 to 65 ", the following was substituted by section 4 of the Indian Stamp (Tamil Nadu Amendment) Act, 1973 (Tamil Nadu Act 27 of 1973), which came into force on the 1st July 1973 :- " Articles 1 to 10, 12, 15 to 17, 18 (a) and (b), 19 to 20-A, 22, 24, 26, 28, 29, 32 (c) (ii), 34, 35 (b) and (c), 36, 38, 39, 40 (b) and (c), 41 to 46, 48 (a) to (d) and (f), 50, 51, 54 (b), 55 to 58, 60, 62 (b), (d) and (e), 64 and 65 ". In the said portion for the expression " Articles 1 to 10 ", the expression "Articles 1 to 4, 6 to 10" was again substituted by section 4 of the Indian Stamp (Tamil Nadu Amendment) Act, 1974 (Tamil Nadu Act 25 of 1974).

In section 3 of the Indian Stamp Act, 1899 (Central Act II of 1899) (hereinafter referred to as the principal Act), the principal Act shall have effect as if -- (i) in clause (a) of the proviso, for the words " three rupees ", the words " four rupees and fifty naye paise " had been substituted; (ii) in clause (b) of section 11, for the words " ten naye paise ", the words " fifteen naye paise " had been substituted; (iii) in clause (c) of section 11, for the words " three rupees ", the words " four rupees and fifty naye paise " had been substituted; (iv) in the first proviso to section 35, for the words " Three rupees ", the words " Four rupees and fifty naye paise " had been substituted; (v) in the proviso to section 40, for the words " fifteen rupees ", the words " twenty-two rupees fifty naye paise " had been substituted; (vi) in the proviso to section 47, for the words " Fifteen rupees ", the words " Twenty-two rupees fifty naye paise " had been substituted.

After section 75 of the principal Act, the following section shall be inserted, namely :- "75-A. Rules and notifications to be placed before the State Legislature. -- (1) All rules made by the State Government under this Act shall be published in the Official Gazette and, unless they are expressed to come into force on a particular day, shall come into force on the day on which they are so published. (2) Every such rule shall, as soon as possible after it is made, be placed on the table of both Houses of the Legislature, and if, before the expiry of the session in which it is so placed or the next session, both Houses agree in making any modification in any such rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule."

(1) The principal Act, as in force immediately before the commencement of this Act in the State of Tamil Nadu except in the added territories and in so far as it relates to matters with respect to which the State Legislature has power to make laws for the State and as amended by this Act (hereinafter in this section referred to as the Central Act) is hereby extended to, and shall be in force in, the added territories. (2) If immediately before the commencement of this Act, there is in force in the added territories any law corresponding to the Central Act, such law is hereby repealed. (3) The repeal by sub-section (2) of any law corresponding to the Central Act in force in the added territories shall not affect-- (a) the previous operation of any such law so repealed or anything duly done or suffered thereunder; (b) any right, privilege, obligation or liability acquired, accrued or incurred under any such law; (c) any penalty, forfeiture or punishment incurred in respect of any offence committed against any such law; or (d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid; and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if this Act had not been passed. (4) Subject to the preceding provision of the Central Act and this section shall be construed accordingly, unless and until superseded by any authority competent in that behalf, any action taken under the law repealed by sub-section (2) in the added territories, shall be deemed to have been taken under the corresponding provision of the Central Act. (5) For the purpose of facilitating the application of the Central Act in the added territories, any court or other authority may construe the Central Act with such alterations not affecting the substance as may be necessary or proper to adapt it to the matter before the court or other authority. (6) Any reference in the Central Act to a law which is not in force in the added territories shall, in relation to those territories, be construed as a reference to the corresponding law, if any, in force in those territories. (7) Any reference in the Central Act to any officer or authority shall be construed as a reference to such officer or authority as the State Government may, by notification, specify. (8) For the purposes of this section, the expression "added territories" shall mean the territories specified in the Second Schedule to the Andhra Pradesh and Madras (Alteration of Boundaries) Act, 1959 (Central Act 56 of 1959).