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STAMP ACT, 1899

Topic Serial # Content Case Law
 

Preamble

 
0 Preamble
 

CHAPTER I

 
 

PRELIMINARY

 
1 Short title, extent and commencement
2 Definitions Case Law
 

CHAPTER II

 
 

STAMP-DUTIES

 
 

A-OF THE LIABILITY OF INSTRUMENTS TO DUTY

 
3 Instruments chargeable with duty
4 Several instruments used in single transaction of sale, mortgage or settlement
5 Instruments relating to several distinct matters
6 Instruments coming within several descriptions in Schedule I
7 Policies of sea-insurance
8 Bonds, debentures or other securities, issued on loans under Act XI, 1879
9 Power to reduce, remit or compound duties
9 9-A Power of Provincial Government to exempt certain instruments
 

B-OF STAMPS AND THE MODE OF USING THEM

 
10 Duties how to be paid
11 Use of adhesive stamps
12 Cancellation of adhesive stamps Case Law
13 Instruments stamped with impressed stamps how to be written
14 Only one instrument to be on same stamp
15 Instrument written contrary to section 13 or 14 deemed unstamped
16 Denoting duty
 

C-OF THE TIME OF STAMPING INSTRUMENTS

 
17 Instruments executed in Pakistan Case Law
18 Instruments other than bills and notes executed out of [Pakistan]
19 Bills and notes drawn out of Pakistan
 

D-OF VALUATIONS FOR DUTY

 
20 Conversion of amount expressed in foreign currencies
21 Stock and marketable securities how to be valued
22 Effect of statement of rate of exchange or average price
23 Instruments reserving interest Case Law
23 23-A Certain instruments connected with mortgages of marketable securities to be chargeable as agreements
24 How transfer in consideration of debt, or subject to future payment, etc., to be charged
25 Valuation in case of annuity, etc
26 Stamp where value of subject-matter is indeterminate Case Law
27 Facts affecting duty to be set forth in instrument Case Law
27 27-A Valuation of Urban Land Case Law
28 Direction as to duty in case of certain conveyances
 

E-DUTY BY WHOM PAYABLE

 
29 Duties by whom payable Case Law
30 Obligation to give receipt in certain cases Case Law
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