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BOMBAY STAMP ACT, 1958
Section
Section Title
1
Short title, extent and commencement
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2
Definitions
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3
Instrument chargeable with duty
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4
Several Instruments used in single transaction of sale, mortgage or settlement
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5
Instruments relating to several distinct matters
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6
Instruments coming within several descriptions in Schedule I
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7
Payment of higher duty in respect of certain instruments
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8
Bonds or securities other than debentures issued on loans under Act IX of 1914 or other law
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9
Power to reduce, remit or compound duties
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10
Duties how to be paid.-Duties how to be paid
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11
Use of adhesive stamps
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12
Cancellation of adhesive stamps
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13
Instruments stamped with impressed stamps how to be written
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14
Only one instrument to be on same stamp
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14A
Alterations in instruments how to be charged
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15
Instrument written contrary to sections 13, 14 or 14A deemed not duly stamped
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16
Denoting Duty
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17
Instruments executed in State
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18
Instruments executed out of State
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19
Payment of duty on certain instruments or copies thereof liable to increased duty in Maharashtra State
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20
Conversion of amount expressed in foreign currencies
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21
Stock and marketable securities how to be valued
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22
Effect of statement of rate of exchange or average price
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23
Instruments reserving interest
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24
Certain instruments connected with mortgages of marketable securities to be chargeable as agreements
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25
How transfers in consideration of debt or subject to future payments, etc. to be charged
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26
Valuation in case of annuity, etc
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27
Stamp where value of subject-matter is indeterminate
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28
Facts affecting duty to be set forth in instrument
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29
Direction as to duty in case of certain conveyances
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30
Duties by whom payable
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31
Adjudication as to proper stamps
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32
Certificate by Collector
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32A
Instrument of conveyance, etc. undervalued how to be dealt with
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32B
Appeal
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32C
Revision
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33
Examination and impounding of instruments
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33A
Impounding of instruments after registration
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34
Instruments not duly stamped inadmissible in evidence, etc
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35
Admission of instrument where not to be questioned
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36
Admission of improperly stamped instruments
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37
Instruments impounded how dealt with
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38
Collector's power to refund penalty paid under section 37, sub-section (1)
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39
Collectors' power to stamp instruments impounded
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40
Instruments unduly stamped by accident
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41
Endorsement of instruments on which duty has been paid under section 34, 39 or 40
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42
Prosecution for offence against stamp law.-
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43
Persons paying duty or penalty may recover same in certain cases
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44
Power of Revenue Authority to refund penalty or excess duty in certain cases
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45
Non-liability for loss of instruments sent under section 37
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46
Recovery of duties and penalties
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47
Allowance for spoiled stamps
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48
Application for relief under section 47 when to be made
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49
Allowance in case of printed forms no longer required by corporations
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50
Allowance for misused stamps
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51
Allowance for spoiled or misused stamps how to be made
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52
Allowance for stamps not required for use
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52A
Allowance for duty
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53
Control of and statement of case to Chief Controlling Revenue Authority
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53A
Revision of Collector's decision under sections 32, 39 and 41
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54
Statement of case by Chief Controlling Revenue Authority to High Court
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55
Power of High Court to call for further particulars as to case stated
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56
-n/a-
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57
Statement of case by other Courts to High Court
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58
Revision of certain decisions of Courts regarding the sufficiency of stamps
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59A
No prosecution under section 59, if instrument admitted by Court
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60
Penalty for making false declaration on clearance list
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61
Penalty for failure to cancel adhesive stamp
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62
Penalty for omission to comply with provisions of section 28
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63
Penalty for breach of rule relating to sale of stamps and for unauthorised sale
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63A
Non-remittance of stamp duty within prescribed time to be offence
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64
Institution and conduct of prosecutions
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65
Jurisdiction to try offences
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66
Place of trial
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67
Books, etc. to be open to inspection
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68
Collector's power to authorise officer to enter premises and inspect certain documents
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69
Power to make rules
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70
Rounding off of fractions in duty payable or allowances to be made
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71
Publication of rules
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72
Delegation of certain powers
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73
Saving as court-fees
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73A
Use of former State Stamps permissible for certain period to be notified
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74
Act not applicable to rates of stamp duty on bills of exchange, etc
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75
Act to be translated and sold cheaply
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76
Repeal of enactments
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SCHEDULE I
SCHEDULE II
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