| Topic Serial # |
Content |
Case Law |
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CHAPTER III
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ADJUDICATION AS TO STAMPS
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| 31 |
Adjudication as to proper stamp
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| 32 |
Certificate by Collector
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CHAPTER IV
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INSTRUMENTS NOT DULY STAMPED
|
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| 33 |
Examination and impounding of instruments
|
Case Law
|
| 34 |
Special provision as to unstamped receipts
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| 35 |
Instruments not duly stamped inadmissible in evidence, etc
|
Case Law
|
| 36 |
Admission of instrument where not to be questioned
|
Case Law
|
| 37 |
Admission of improperly stamped instruments
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| 38 |
Instruments impounded how dealt with
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| 39 |
Collector’s power to refund penalty paid under section 38, sub-section (1)
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| 40 |
Collector’s power to stamp instruments impounded
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| 41 |
Instruments unduly stamped by accident
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| 42 |
Endorsement of instruments on which duty has been paid under section 35, 40 or 41
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| 43 |
Prosecution for offence against Stamp-law
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| 44 |
Persons paying duty or penalty may recover same in certain cases
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| 45 |
Power of Revenue Authority to refund penalty or excess duty in certain cases
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| 46 |
Non-liability for loss of instruments sent under section 38
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| 47 |
Power of payer to stamp bills and promissory notes received by him unstamped
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| 48 |
Recovery of duties and penalties
|
Case Law
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CHAPTER V
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ALLOWANCES FOR STAMPS IN CERTAIN CASES
|
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| 49 |
Allowance for spoiled stamps
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| 50 |
Application for relief under section 49 when to be made
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| 51 |
Allowance in case of printed forms no longer required by Corporations
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| 52 |
Allowance for misused stamps
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| 53 |
Allowance for spoiled or misused stamps how to be made
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| 54 |
Allowance for stamps not required for use
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| 55 |
Allowance on renewal of certain debentures
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CHAPTER VI
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REFERENCE AND REVISION
|
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| 56 |
Control of, and statement of case to, Chief Revenue Authority
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| 57 |
Statement of case by Chief Revenue Authority to High Court
|
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| 58 |
Power of High Court to call for further particulars as to case stated
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| 59 |
Procedure in disposing of case stated
|
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| 60 |
Statement of case by other Courts to High Court
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| 61 |
Revision of certain decisions of Courts regarding the sufficiency of stamps
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CHAPTER VII
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CRIMINAL OFFENCES AND PROCEDURE
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| 62 |
Penalty for executing, etc., instrument not duly stamped
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| 63 |
Penalty for failure to cancel adhesive stamp
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| 64 |
Penalty for omission to comply with provisions of section 27
|
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| 65 |
Penalty for refusal to give receipt, and for devices to evade duty on receipts
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| 66 |
Penalty for not making out policy, or making one not duly stamped
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| 67 |
Penalty for not drawing full number of bills or marine policies purporting to be in sets
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| 68 |
Penalty for post-dating bills, and for other devices to defraud the revenue
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| 69 |
Penalty for breach of rule relating to sale of stamps and for unauthorised sale
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| 70 |
Institution and conduct of prosecutions
|
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| 71 |
Jurisdiction of Magistrates
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| 72 |
Place of trial
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