All fees referred to in section 3 or chargeable under this Act shall be collected by stamps.
The stamps used to denote any fees chargeable under this Act shall be impressed or adhesive, or partly impressed and partly adhesive, as the1*[Appropriate Government] may, by notification in the Official Gazette from time to time direct.
The1*[Appropriate Government] may, from time to time, make rules for regulating-
(a) The supply of stamps to be used under this Act;
(b) The number of stamps to be used for denoting any fee chargeable under this Act;
(c) The renewal of damaged or spoiled stamps; and
(d) The keeping accounts of all stamps used under this Act: Provided that, in the case of stamps used under section 3 in a High Court, such rules shall be made with the concurrence of the Chief Justice of such Court.
All such rules shall be published in the Official Gazette, and shall thereupon have the force of law.
No document which ought to bear a stamp under this Act shall be of any validity, unless and until it is properly stamped.
But, if any such document is through mistake or inadvertence received, filed or used in any Court or office without being properly stamped, the presiding Judge or the head of the office, as the case may be, or, in the case of a High Court, any Judge of such Court, may, if he thinks fit, order that such document be stamped as he may direct; and, on such document being stamped accordingly, the same and every proceeding relative thereto shall be as valid as if it had been properly stamped in the first instance.
Where any such document is amended in order merely to correct a mistake and to make it conform to the original intention of the parties, it shall not be necessary to impose a fresh stamp.
No document requiring a stamp under this Act shall be filed or acted upon in any proceeding in any Court or office until the stamp has been cancelled.
Such officer as the Court or the head of the office may from time to time appoint shall, on receiving any such document, forthwith effect such cancellation by punching out the figure-head so as to leave the amount designated on the stamp untouched, and the part removed punching shall be burnt or otherwise destroyed.
This web site is designed for general information only. The information presented at this site should not be construed to be formal legal advice nor the formation of a lawyer/client relationship. Persons accessing this site are encouraged to seek independent counsel for advice in India abroad regarding their individual legal, civil criminal issues or consult one of the experts online.