Heading of
Section
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Section Number |
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1 |
CHAPTER I. PRELIMINARY.
v/;k; 1- izkjfEHkd
1. Short
title, extent, and commencement.-
laf{kIr “kh’kZd] foLrkj rFkk izkjEHkA |
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2 |
2.
Definitions.
2- ifjHkk’kk,saA |
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3 |
CHAPTER II.
v/;k;&2-
STAMP-DUTIES.
LVkEi “kqYd
A - OF THE LIABILITY OF
INSTRUMENTS TO DUTY.
d- foys[kksa ij LVkEi “kqYd dh ns;rkA
3. Instruments
chargeable with duty.-
3- “kqYd izHkkfjr foys[kA |
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4. |
4. Several
instruments used in single transaction of sale, mortgage or
settlement.
4- fodz;] cU/kd ;k O;oLFkkiu ds lkSns esa mi;ksx fd;s x;s vusd
foys[kA
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5. |
5. Instrument
relating to several distinct matters.-
5- dbZ vyx vyx ekeyksa ls lEcfU/kr foys[kA |
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6. |
6.
Instruments coming within several descriptions in Schedule I, I-A
or I-B.
6- vuqlwph ,d] ,d&d] ;k ,d&[k ds vusd o.kZuksa eas vkus okys foys[kA |
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6A. |
6A.Payment of
the Uttar Pradesh stamp duty on copies, counterparts or duplicates,
when that duty has not been paid on the principal or original
instrument.-
6d&ewy ;k eq[; foys[k ij vnk u gksus dh n”kk esa udyksa] izfrys[kksa
;k f)rh; izfr;ksa ij mRrj izns”k esa LVkEi “kqYd dh vnk;xhA |
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7. |
7. Policies of
sea-insurance.
7-leqnzh chek dh ikfyfl;kaA |
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8. |
8. Bonds,
debentures or other securities issued on loans under Act 11 of 1879.
1879 ds vf/kfu;e X;kjg ds v/khu _.kksa ds fy, tkjh fd;s x;s ck.M]
fMcsUpj] ;k vU; _.ki=A |
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8A. |
8A. Securities
not liable to stamp duty.
8d&flD;ksfjVht ftu ij LVkEi “kqYd ns; ugha gSA |
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9 |
9. Power to
reduce, remit or compound duties.
9- “kqYd dks ?kVkus] ekQ djus ;k iz”keu djus dh “kfDrA |
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10. |
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10A. |
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11. |
11. Use of
adhesive stamps.-
11- fpidkÅ LVkEiksa dk iz;ksxA
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12. |
12.
Cancellation of adhesive stamps.-
12- fpidkÅ LVkEiksa dk fujLrhdj.kA
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13. |
13.
Instruments stamped with impressed stamps how to be written.
13- foeqfnzr LVkEiksa ls LVkfEir foys[k dSls fy[kk tk;A |
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14. |
14. Only one
instrument to be on same stamp.-
14-,d LVkEi ij dsoy ,d gh foys[k gksA |
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15. |
15. Instrument
written contrary to section 13 or 14 deemed unstamped.
15- /kkjk 13 ;k 14 ds foijhr fy[ks x;s foys[k vLVkfEir ekus tk;aA |
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16. |
16. Denoting
duty.-
16- “kqYd dk vaduA |
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17. |
C-OF THE TIME OF
STAMPING INSTRUMENTS.
x- foys[kksa dks LVkfEir djus dk le;A
17.
Instruments executed in India.-
17- Hkkjr esa fu’ikfnr foys[kA |
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18. |
18. Instruments
other than bills and notes executed out of India.-
18- fcy ;k uksV ls fHkUu Hkkjr esa fu’ikfnr foys[kA |
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19. |
19. Bills and
notes drawn out of India.-
19- Hkkjr ls ckgj vkgfjr fcy ;k uksVA |
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19A. |
19-A. Payment
of duty on certain instruments liable to be increased duty under
clause (bb) of section 3.-
19d&/kkjk&3 ds [k.M ¼[k[k½ ds v/khu dqN foys[kksa ij mRRkj izns”k
esa ns; c<+s gq, “kqYd dh vnk;xhA |
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20. |
D-OF VALUATION FOR DUTY.
?k- “kqYd ds fy, ewY;kaduA
20. Conversion
of amount expressed in foreign currencies.-
20- fons”kh eqnzkvksa esa O;Dr jkf”k dk ifjorZuA |
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21. |
21. Stock and
marketable securities - how to be valued.-
21- LVkd o fodz; _.k i=ksa dk ewY;kadu dSls fd;k tk;A |
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22. |
22. Effect of
statement of rate of exchange or average price.-
22- fofue; nj ;k vkSlr dher O;Dr fd;s tkus dk izHkkoA
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23. |
23.
Instruments reserving interest.-
23- C;kt vkjf{kr djus okys foys[kA |
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23A. |
23-A. Certain
instruments connected with mortgages of marketable securities to be
chargeable as agreements.-
23d& fodz; _.ki=ksa ds cU/kd ls lEcfU/kr dqN foys[kksa ij bdjkjukes
ds leku “kqYd izHkk;Z gksxkA |
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24. |
24. How
transfer in consideration of debt, or subject to future payment,
etc. to be charged.-
24- nsunkjh ds miy{; esa ;k Hkfo’;r vnk;xh ls izfrcfU/kr vUrj.k vkfn
ij “kqYd dSls izHkkfjr gksA
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25. |
25. Valuation
in case of annuity, etc.-
25- okf’kZdh vkfn ds ekeys esa ewY;kaduA |
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26. |
26. Stamp
where value of subject matter is indeterminate.-
26- tc fo’k;oLrq dk ewY; vfu”pr gks rks LVkEi
A |
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27. |
27. Facts
affecting duty to be set forth in instrument.-
27- “kqYd dks izHkkfor djus okys rF; foys[k esa vafdr gksaA
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28. |
28. Direction
as to duty in case of certain conveyances.-
28- dqN gLrkUrj.kksa ds ekeys esa “kqYd lEcU/kh funsZ”kA
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29. |
E-DUTY BY WHOM PAYABLE.
M- “kqYd] fdlds }kjk ns;A
29. Duty by
whom payable.-
29- “kqYd] fdlds }kjk ns;A |
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30. |
30. Obligation
to give receipt in certain cases.-
30- dqN ekeyksa esa jlhn nsus dk nkf;RoA |
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31. |
CHAPTER III.
v/;k;&3
ADJUDICATION AS TO
STAMPS.
LVkEi dk vf/kfu.kZ;A
31. Ajudication as to proper stamp.-
31-mfpr LVkEi dk fu.kZ;A |
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32. |
32.
Certificate by Collector.-
32- dysDVj dk izek.ki=A |
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33. |
CHAPTER IV.
v/;k;&4
INSTRUMENTS
NOT DULY STAMPED.
;Fkkfof/k LVkfEir u fd;s x;s foys[kA
33.
Examination and impounding of instruments.-
33-foys[kksa dk ijh{k.k vkSj tCrhA |
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34. |
34. Special
provision as to unstamped receipts.-
34- vLVkfEir jlhnksa ds ckjs esa fo”ks’k izkfo/kkuA
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35. |
35.
Instruments not duly stamped inadmissible in evidence, etc.-
35- ;Fkkfof/k LVkfEir foys[k lk{; esa Lohdk;Z ugha] bR;kfnA |
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36. |
36. Admission
of instrument where not to be questioned.-
36- foys[k ds Lohdj.k ij dc vkifRr ugha mBk;h tk;sxhA
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37. |
37. Admission
of improperly stamped instruments.-
37- vuqfpr :i ls LVkfEir foys[kksa dk Lohdkj fd;k tkukA
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38. |
38.
Instruments impounded -how dealt with.-
38- tCr fd;s x;s foys[kksa ij dk;Zokgh dSls dh tk;A
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39. |
39.
Collector's power to refund penalty paid under Section 38,
sub-section (1).-
omitted by Uttar Pradesh Act no.22 of 1998 with effect from
1-9-1998.
39- /kkjk 38 dh mi/kkjk ¼1½ ds vUrXkZr tek tqekZuk dks okil djus dh
dySDVj dh “kfDrA
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40. |
40.
Collector's power to stamp instruments impounded.-
40- tCr fd;s x;s foys[kksa dks LVkfEir djus dh dysDVj dh “kfDrA
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41. |
41.
Instruments unduly stamped by accident.-
41- la;ksx ls fof/k foijhr LVkfEir foys[kA
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42. |
42.
Endorsement of instruments on which duty has been paid under
Sections 35, 40, 41 or 47A.-
42- /kkjk 35] 40] 41 ;k 47&d ds v/khu ftu foys[kksa ij “kqYd vnk
gqvk gks& mudk i`’BkaduA
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43. |
43.
Prosecution for offence against Stamp law.-
43- LVkEi fof/k ds fy, vijk/k ds fo:) vfHk;kstuA
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44. |
44. Persons
paying duty or penalty may recover same in certain cases.-
44- dqN ekeyksa esa “kqYd ;k n.M vnk djus okyk O;fDr mls olwy dj ysA
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45. |
45. Power to
Revenue Authority to refund penalty or excess duty in certain
cases.-
45- dqN ekeyksa esa n.M ;k vf/kd “kqYd okil djus dk jktLo izkf/kdkjh
dks vf/kdj.kA |
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46. |
46.
Non-liability for loss of instruments sent under Section 38.-
46- /kkjk 38 ds v/khu Hksts x;s foys[kksa dh gkfu ds fy, nkf;Ro
ughaA
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47. |
47. Power of
payer to stamp bills and promissory notes received by him
unstamped.-
47- vLVkfEir n”kk esa izkIr fcy vkQ ,DlpsUt vkSj izkfeljh uksV dks
LVkfEir djus dk vnk djus okys dks vf/kdkjA
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47A. |
47-A.
Under-valuation of the instrument.-
47d&fy[kr dk voewY;uA
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48. |
48. Recovery
of duties and penalties.-
48- “kqYdksa vkSj n.Mksa dh olwyhA
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48A. |
48-A. Validity
of certificate or endorsement in respect of instruments for which
higher rate of duty is payable in Uttar Pradesh.
48d&ftu foys[kksa ij mRRkj izns”k esa mPPkrj nj ls “kqYd ns; gS[ mu
ij izek.ki= ;k i`’Bkadu dh oS/krkA
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49. |
CHAPTER V.
v/;k; 5-ALLOWANCES FOR
STAMPS IN CERTAIN CASES.
dqN n”kkvksa es LVkEiksa ds fy, NwVA
49. Allowance
for spoiled stamps.-
49- fcxM+s LVkEiksa ds fy, NwVA
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50. |
50.
Application for relief under section 49 when to be made.-
50- /kkjk 49 ds v/khu vuqrks’k ds fy, vkosnu dc fd;k tk;A
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51. |
51. Allowance
in case of printed forms no longer required by corporations.-
51- Nis izk:iksa ds ekeys esa] ftudh fuxeksa dks vko”;drk u gks]
NwVA
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52. |
52. Allowance
for misused stamps.-
52- nq:i;ksx gq, LVkEiksa dh NwVA |
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53. |
53. Allowance
for spoiled or misused stamps- how to be made.-
53- fcxM+s ;k nq:i;ksx gq, LVkEiksa ds fy, NwV dSls nh tk;A
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54. |
54. Allowance
for stamps not required for use.-
54- ,ssls LVkEiksa ds fy, NwV ftuds mi;ksx dh vko”;drk u gksA
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54A. |
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54B. |
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55. |
55. Allowance
on renewal of certain debentures.-
55- dqN fMcsUpjksa ds uohdj.k ij NwVA
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56. |
CHAPTER –VI.
v/;k; 6-
REFERENCE AND
REVISION.
lUnHkZ o iqujh{k.k
56. Control
of, and statement of case to, Chief Controlling Revenue Authority.-
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57. |
57. Statement
of case by Chief Controlling Revenue Authority to High Court.-
57- eq[; fu;U=d jktLo vf/kdj.k }kjk mPp U;k;ky; dks ekeyk Hkstk
tkukA
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58. |
58. Power of
High Court to call for further particulars as to case stated.-
58- Hksts x;s ekeyksa esa vfrfjDr fooj.k ekaxus dk mPp U;k;ky; dk
vf/kdkjA |
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59. |
59. Procedure
in disposing of case stated.-
59- Hksts x;s ekeyksa ds fuLrkj.k dh izfdz;kA
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60. |
60. Statement
of case by other Courts to High Court.-
60- vU; U;k;ky;ksa }kjk mPp U;k;ky; dks ekeys HkstukA
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61. |
61. Revision
of certain decisions of Courts regarding the sufficiency of stamps.-
61- LVkEi dh i;kZIrrk ds fo’k; esa U;k;ky;ksa ds dqN fu.kZ;ksa dk
iqujh{k.kA |
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62. |
CHAPTER VII.
v/;k; 7
CRIMINAL
OFFENCES AND PROCEDURE.
nkf.Md vijk/k ,oa izfdz;kA
62. Penalty
for executing, etc. instrument not duly stamped.-
62- ;Fkkfof/k LVkfEir u gq, foys[k ds fu’iknu vkfn ds fy, n.MA |
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63. |
63. Penalty
for failure to cancel adhesive stamp.-
63- fpidkÅ LVkEiksa dks fujLr djus esa pwd ds fy, n.MA |
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64. |
64. Penalty
for omission to comply with provisions of section 27.
64- /kkjk 27 ds izkfo/kkuksa ds vuqikyu esa pwd ds fy, n.MA
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64B. |
64-A. Omitted.
64-B.
Recovery of amount of deficit stamp duty.-
64[k&deh LVkEi “kqYd dh olwyhA |
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65. |
65. Penalty
for refusal to give receipt; and for devices to evade duty on
receipts.
65- jlhn nsus ls budkj djus vkSj jlhn ij “kqYd Vkyus dh ;qfDr;ksa ds
fy, n.MA |
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66. |
66. Penalty
for not making out policy or making one not duly stamped.-
66-
chek ikfylh u cukus ;k ,slh ikfylh] tks ;Fkkfof/k LVkfEir u gks]
cukus ds fy, n.MA |
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67. |
67. Penalty
for not drawing full number of bills or marine policies purporting
to be in sets.
67- ftu fcyksa dk leqnzh ikfyfl;ksa dk lSVksa esa tkjh djuk vfHkizsr
gS] mudh iw.kZ la[;k tkjh u djus ds fy, n.MA
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68. |
68. Penalty
for post-dating bills, and for other devices to defraud the
revenue.-
68- fcyksa ij vxzxkeh rkjh[k Mkyus ;k jktLo dks /kks[kk nsus dh vU;
;qfDr;ksa ds fy, n.MA |
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69. |
69. Penalty
for breach of rule relating to sale of stamps and for unauthorised
sale.-
69- LVkEiksa dh fcdzh ls lEcfU/kr fu;eksa ds mYya?ku ;k vukf/kd`r
fcdzh ds fy, n.MA |
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70. |
70.
Institution and conduct of prosecutions.-
70- vfHk;ksx nk;j djuk vkSj mldk lapkyuA |
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71. |
71.
Jurisdiction of Magistrates.-
71- eftLVsVksa dk vf/kdkjA |
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72. |
72. Place of
trial.-
72- fopkj.k dk LFkkuA |
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73. |
CHAPTER VIII.
v/;k; 8
SUPPLEMENTAL
PROVISIONS.-
vuqiwjd izkfo/kku73. Books,
etc. to be open to inspection.-
73- cfg;ka vkfn fujh{k.k ds fy, miyC/k gksaA |
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73A. |
73-A.
Collector’s power to authorise officer to enter premises and inspect
certain documents.-
73d&fdlh vf/kdkjh dks fdlh LFkku esa izos”k djus vkSj dqN izdkj ds
ys[ki=ksa dk fujh{k.k djus ds fy, vf/kd`r djus dh dySDVj dh “kfDrA |
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74. |
74. Power to
make rules relating to sale of stamps.-
74- LVkEiksa dh fcdzh ds lEcU/k esa fu;e cukus dh “kfDrA |
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75. |
75. Power to
make rules generally to carry out Act.-
75- bl vf/kfu;e ds lkekU; dk;kZUo;u ds fy, fu;e cukus dh “kfDrA |
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76. |
76.
Publication of rules.-
76- fu;eksa dk izdk”kuA |
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76A. |
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77. |
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77A. |
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78. |
78- Act to be
translated and sold cheaply.-
Omitted by Act no.22 of 1998 with effect from 1-9-1998.
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79. |
79. [Repeal]:
- repealed by the repealing and amending Act, 1914; Act X of 1914,
Section 3. |