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htm

Punjab Stamp Manual

Contents

SN Subject

1. The Indian Stamp Act

2. Rules, etc, under the Indian Stamp Act II of 1899

other than those relating to the supply, custody and
sale of stamps

3. The Court Fees Act VII of 1870

4. The Suits Valuation Act, 1887

5. Rules etc., under the Court Fees Act VII of 1870.

Other than those relating to the supply, custody
and sale of stamps

6. Rules relating to the supply, custody and sale of

stamps.

7. List of delegations of powers to Financial

Commissioners, Commissioners and Collectors,
etc., under the Stamp and Court Fees Acts

8. Postage Stamps

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THE INDIAN STAMP ACT, 1899

THE INDIAN STAMP ACT, 1899

Contents

SN Subject

CHAPTER I
PRELIMINARY

1. Short title, extent and commencement

2. Definitions

CHAPTER II
STAMP DUTIES

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 and

Schedule IA.

6A Payment of Punjab Stamp Duty on copies, counter-parts or duplicates

when that duty has not been paid on the principal or original instrument

7. Policies of sea-insurance

8. Bonds, debentures or other securities issued on loans under Act 11 of

1879

9. Power to reduce, remit or compound duties

10. Duties how to be paid

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THE INDIAN STAMP ACT, 1899

11. Use of adhesive stamps

12. Cancellation of adhesive stamps

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

17. Instruments executed in the States

18. Instruments other than bills, cheques and notes executed out of the
States

19. Bills, cheques and notes drawn out of the States

19A Payment of duty on certain instruments liable to increased duty in

Punjab under clause (bb) of section 3

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

23A 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

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THE INDIAN STAMP ACT, 1899

27. Facts affecting duty to be set forth in instrument

28. Direction as to duty in case of certain conveyances

29. Duties by whom payable.

30. Obligation to give receipt in certain cases

CHAPTER III
ADJUDICATION AS TO STAMPS

31. Adjudication as to proper stamp

32. Certificate by Collector

CHAPTER IV
INSTRUMENTS NOT DULY STAMPED

33. Examination and impounding of instruments

34. Special provision as to unstamped receipts

35. Instruments not duly stamped inadmissible in evidence, etc.

36. Admission of instrument where not to be questioned.

37. Admission of improperly stamped instruments

38. Instruments impounded, how dealt with

39. Collector’s power to refund penalty paid under section 38, sub-section
(1).

40. Collector’s power to stamp instruments impounded

41. Instruments unduly stamped by accident

42. Endorsement of instruments on which duty has been paid under section
35, 40 or 41

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THE INDIAN STAMP ACT, 1899

43. Prosecution for offence against Stamp-Law

44. Persons paying duty or penalty may recover same in certain cases

45. Power to revenue-authority to refund penalty or excess duty in certain

cases

46. Non-liability for loss of instruments sent under section 38

47. Power of payer to stamp bills and promissory notes received by him
unstamped

48. Recovery of duties and penalties

CHAPTER V
ALLOWANCES FOR STAMPS IN CERTAIN CASES

49. Allowance for spoiled stamps

50. Application for relief under section 49 when to be made

51. Allowance in case of printed forms no longer required by corporations

52. Allowance for misused stamps

53. Allowance for spoiled or misused stamps how to be made

54. Allowance for stamps not required for use

54A Allowances for stamps in denominations of annas

55. Allowance on renewal of certain debentures

CHAPTER VI
REFERENCE AND REVISION

56. Control of, and statement of case to, Chief Controlling Revenue-
authority

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THE INDIAN STAMP ACT, 1899

57. Statement of case by Chief Controlling Revenue-authority to High Court

58. Power of High Court to call for further particulars as to case stated

59. Procedure in disposing of case stated

60. Statement of case by other Courts to High Court

61. Revision of certain decisions of Courts regarding the sufficiency of

stamps

CHAPTER VII
CRIMINAL OFFENCES AND PROCEDURE

62. Penalty for executing etc., instrument not duly stamped

63. Penalty for failure to cancel adhesive stamp

64. Penalty for omission to comply with provisions of section 27

65. Penalty for refusal to give receipt, and for devices to evade duty on
receipts

66. Penalty for not making out policy, or making one not duly stamped

67. Penalty for not drawing full number of bills or marine policies
purporting to be in sets

68. Penalty for post-dating bills, and for other devices to defraud the
revenue

69. Penalty for breach of rule relating to sale of stamps, and for
unauthorized sale

70. Institution and conduct of prosecutions

71. Jurisdiction of Magistrates

72. Place of trial

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THE INDIAN STAMP ACT, 1899

CHAPTER VIII
SUPPLEMENTAL PROVISIONS

73. Books, etc. to be open to inspection

74. Powers to make rules relating to sale of stamps

75. Power to make rules generally to carry out Act

76. Publication of rules

76A Delegation of certain powers

77. Saving as to court-fees

77A Saving as to certain stamps

78. Act to be translated and sold cheaply

79. Repealed

THE INDIAN STAMP ACT, 1899.

(ACT NO. 2 OF 1899)

[27th January, 1899.].

1 2 3 4
Year No Short title Whether repealed or otherwise
affected by legislation
1899 2 The Indian Stamp Act, Repealed in part and amended Act 5 of
18991 1906
Repealed in part and amended, Act 4 of
1914

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 THE INDIAN STAMP ACT, 1899

Repealed in part and amended, Act 10

of 1914
Amended, Act 15 of 194
Amended, Act 6 of 1910
Amended, Act I of 1912
Amended, Act 13 of 1916
Amended, Act 18 of 1919
Amended, Act 11 of 1923
Amended, Act 43 of 1923
Amended, Act 13 of 1924
Amended, Act 15 of 1925
Amended, Act 32 of 1925
Amended, Act 38 of 1927
Amended, Act 5 of 1927
Amended, Act 10 of 1927
Amended, Act 18 of 1928
Amended, Act 8 of 1930
Amended, Act 14 of 1932
Amended, Act 35 of 1934
Amended Act 8 of 1935
Amended, Punjab Act 8 of 1929
Amended, Punjab Act I of 1924
Amended, Punjab Act I of 1933
Amended, Punjab Act I of 1935
Amended Government of India
(Adaptation of Indian Laws Order 1937)
Repealed in part by Act I of 1938

1
For Statement of Objects and Reasons, see Gazette of India, 1897, Pt. V, p. 175; for Report of
the Select Committee, see ibid.; 1898, Pt. V, page 231; and for Proceedings in Council, see ibid.,
1899, Pt. VI, p. 231; and ibid, 1898, Pt. VI, pp. 10 and 278; and ibid., 1899, Pt. VI, p. 5.

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 THE INDIAN STAMP ACT, 1899

2
For Statement of Objects and Reasons, see Punjab Gazette, 1922, Pt. V, p. 166, for report of the
Select Committee, see ibid, 1922, Pt. V, pp. 182-96,and for Proceedings in Council, see Punjab
Legislative Council Debates, Volume IV, pp. 429-34, 526, 671-707, 734-35. This Act came into
force on 15th January, 1923, see Punjab Gazette, Extraordinary, 1922, dated 23rd December, 1922.

3
For Statement of Objects and Reasons, see Punjab Gazette, 1923, Pt. I, p. 656, for report of the
Select Committee, see ibid, 1924, Extraordinary, pp. 21-22 for Proceedings in Council, see
Punjab Legislative Council Debates, Volume VI, pp. 362-72, 519. This Act came into force on 1st
of March, 1925,-vide Punjab Government notification no. 1765-Bud., dated 21st January, 1925.

4
For Statement of Objects and Reasons, see Punjab Gazette, 1933, Extraordinary, p. 45. For
Proceedings in Council, see the Punjab Legislative Council Debates, Volume XXIII, p. 757.

5
For Statement of Objects and Reasons, see Punjab Gazette, 1935, Extraordinary, page 11 and for
Proceedings in Council, see the Punjab Legislative Council Debates, Volume XXVII, pages 986-
88. It came into force on 6th May, 1935,-vide Punjab Government notification No. 183, dated
27th April, 1935.

1 2 3 4
Year No. Short title Whether repealed or
otherwise affected by
legislation
1899-concld II-concld The Indian Stamp Act, Amended in part by the Indian
1899-concld Independence Adaptation of
Central Acts and Ordinances)
Order, 1948
Amended in part by East
Punjab Act 27 of 19491

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 THE INDIAN STAMP ACT, 1899

Amended in part by the

Adaptation of Laws Order,
1950 and First Schedule
Amended in part by
Parliament Act No, 43 of
19552
Amended in part by
Parliament Act 76 of 19563
Adapted by Adaptation Law
(No, 2) Order 1956
Affected by Punjab Act No, 5
of 19574

1For
Statement of Objects and Reasons, see East Punjab Gazette (Extraordinary), 1949,
page 698 for Proceedings in the Assembly, see East Punjab Legislative Assembly Debates, 1949,
Volume IV, pages 5 (43)-5(47).

This Act came into force on 1st April, 1950.

2For
Statement of Objects and Reasons, see Gazette of India, Extra-ordinary, Part II,
section 2 of 1955, page 514.

Section 8 of this Act provides that :-

(1) If, immediately before the commencement of this Act, there is in force in any State
any law fixing rates of stamp-duty in respect of the documents specified in entry 91 of
List I in the Seventh Schedule to the Constitution such law, to the extent to which it is
inconsistent with the principal Act as amended by this Act shall on such commencement
stand repealed.

(2) For the removal of doubts it is hereby declared that section 6 of the General Clause
Act, 1897, shall apply upon such appeal as if such law had been an enactment.

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 THE INDIAN STAMP ACT, 1899

This Act came into force on the 1st day of April, 1956,-vide S.R.O. No. 637, dated 17th March,
1956.

3
For Statement of Objects and Reasons, see Gazette of India, Extra-ordinary, Part II, section 2 of
1956, page 1044.
4
For Statement of Objects and Reasons, see Punjab Government Gazette, 1957, at page 339. This
Act was extended to the territories which immediately before the 1st November, 1956, were
comprised in the State of Patiala and East Punjab States Union by Punjab Laws (Extension No. 7)
Act, 1957; (Punjab Act No. 5 of 1957).

1 2 3 4
Year No. Short title Whether repealed or otherwise
affected by legislation
Amended by Punjab Act No. 13 of 19581
Amended by Punjab Act No. 26 of 19592
Amended by Act 19 of 1958
Amended by Punjab Act 34 of 19603
Amended by Act 14 of 1961
Amended by Act 11 of 1963
Amended by Punjab Act 24 of 19644
Amended by Punjab Act 6 of 19655
Amended by the Punjab Re-organization
and Delhi High Court Adaptation of
Laws on Union Subjects) Order 1968

An Act to consolidate and amend the law relating to Stamps.

WHEREAS it is expedient to consolidate and amend the law relating to Stamp. It is hereby
enacted as follows: -

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 THE INDIAN STAMP ACT, 1899

CHAPTER I.
PRELIMINARY

1. Short title, extent and commencement. – This Act my be called the Indian Stamp Act.

1
For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1958.

2
For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1959,
page 1006. This Act deemed to have come into force on the twenty-fifth day of April, 1953.

3For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1960,
page 2078.

4For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1964,
page 893.

5
For Statement of Objects and Reasons, see Punjab Government Gazette (Extraordinary), 1965,
page 48.

1 [(2) It extends to the whole of India except the State of Jammu and Kashmir :

Provided that it shall not apply to 1[the territories which, immediately before the 1st
November, 1956, were comprised in Part B States] (excluding the State of Jammu and Kashmir)
except to the extent to which the provisions of this Act relate to rates of stamp duty in respect of
the documents specified in entry 91 of list I in the seventh Schedule to the Constitutions.]

(3) It shall come into force on the first day of July, 1899.

2. Definitions. - In this Act, unless there is something repugnant in the subject of context-

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 THE INDIAN STAMP ACT, 1899

“Banker.”

(1) “banker” includes a bank and any person acting as a banker ;

“Bill of exchange.”

(2) “bill of exchange” means a bill of exchange as defined by the Negotiable Instruments
Act, 1881, and includes also a hundi and any other document entitling or purporting to entitle any
person, whether named therein or not, to payment by any other person of, or to draw upon any
other person for, any sum of money;

“Bill of exchange payable on demand.”

(3) “bill of exchange payable on demand” includes-

(a) an order for the payment of any sum of money by a bill of exchange or promissory
note, or for the delivery of any bill of exchange or promissory note in satisfaction of any sum of
money, or for the payment of any sum of money, or for the payment of any sum of money out of
any particular fund which may or maynot be available, or upon any condition or contingency
which may or may not be performed or happen :

1Substituted for the old sub-section by Parliament Act 43 of 1955, section 3.

2Substituted by Adaptation of Laws (No. 2), Order, 1956, for the words “Part B States”.

(b) an order for the payment of any sum of money weekly, monthly or at any other stated
periods; and

(c ) a letter of credit, that is to say, any instrument by which one person authorizes another
to give credit to the person in whose favour it is drawn ;

“Bill of lading.”

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 THE INDIAN STAMP ACT, 1899

(4) “bill of lading” includes a “through bill of lading,” but does not include a mate’s
receipt ;

“Bond.”

(5) “bond” includes”

(a) any instrument whereby a person obliges himself to pay money to another, on condition that
the obligation shall be void if a specified act is performed, or is not performed, as the case many
be ;

(b) any instrument attested by a witness and not payable to order or bearer, whereby a person
obliges himself to pay money to another; and

(c ) any instrument so attested, whereby a person obliges himself to deliver grain or other
agricultural produce to another;

“Chargeable.”

(6) “chargeable” means, as applied to an instrument executed or first executed after the
commencement of this Act, chargeable under this Act, and as applied to any other instrument,
chnargeable under the aw in force in [India] when such instrument was executed or, where
several persons executed the instrument at different times, first executed;

“Cheque”
(7) Cheque means a bill of exchange, drawn on a specified banker and not expressed to be
payable otherwise than on demand;
(8) 1* * * * 2 * * *

“Collector.”

(9) “Collector”-

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 THE INDIAN STAMP ACT, 1899

(a) means, within the limits of the towns of Calcutta, Madras and Bombay, the Collector of
Calcutta, Madras and Bombay, respectively, and, without those limits, the Collector of a district;
and

(b) includes a Deputy Commissioner and any officer whom 3[the 4[State Government]] may, by
notification in the Official Gazette, appoint in this behalf ;

“Conveyance.”

(10) “conveyance” includes a conveyance on sale and every instrument by which property,
whether moveable or immoveable, is transferred inter vivos and which is not otherwise
specifically provided for by Schedule I 5[or by Schedule I-A, as the case may be;]

“Duly stamped.”

(11) “duly stamped”, as applied to an instrument, means that the instrument bears an
adhesive or impressed stamp of not less than the proper amount, and that such stamp has been
affixed or used in accordance with the law for the time being in force in 1India] ;

“Executed” and “execution.”

(12) “executed,” and “execution,” used with reference to instruments, mean “signed” and
“signature;”

1Substituted
by Parliament Act No. 43 of 1955, section 2, for the words “the States” which
were substituted for the words “the provinces” by the Adaptation of Laws Order, 1950. The
words “the Provinces” had been substituted for the words “British India” by the Indian
Independence (Adaptation of Central Acts and Ordinances) Order, 1948, section 3 (2).

2This
sub-section was omitted by the Government of India (Adaptation of Indian Laws)
Order, 1937. For the definition of Chief Controlling Revenue authority, see section 4 (a) of the

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 THE INDIAN STAMP ACT, 1899

General Clauses Act, 1897, inserted by the Government of India (Adaptation of Indian Laws)
Order, 1937.

3Substituted for the words “the Local Government” by ibid.

4Substituted
for the words “Collecting Government” by the Adaptation of Laws Order,
1950, First Schedule.

5Added by Punjab Act, 8 of 1922, section 4.

Extracts from General Clauses Act, 1897 Section 3

(10) “Chief Controlling Revenue Authority”, or “Chief Revenue Authority” shall mean-

(a) in a State where there is a Board of Revenue, the Board;

(b) in a State where there is Revenue Commissioner, that Commissioner ;

(c ) in Punjab, the Financial Commissioner; and

(d) elsewhere, such authority as in relation to matters enumerated in List I in the

Seventh Schedule to the Constitution, the Central Government, Jand in relation to
other matters, the State Government, may, by notification in the Official Gazette,
appoint ;

(12-A) * * * 1 * *.

“Impressed Stamps.”

(13) “impressed stamp” includes-

(a) labels affixed and impressed by the proper officer, and

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 THE INDIAN STAMP ACT, 1899

(b) stamps embossed or engraved on stamped paper ;

[(13-A)] ‘India’ means the territories, of India excluding the State of Jammu and Kashmir;]

* * *

“Instrument.”

(14) “instrument” includes every document by which any right or liability is, or purports to
be, created, transferred, limited, extended, extinguished or recorded;

“Instrument of partition.”

(15) “instrument of partition” means any instrument whereby co-owners of any property
divide or agree to divide such property in severalty, and includes also a final order for effecting a
partition passed by any Revenue-authority or any Civil Court and award by an arbitrator directing
a partition ;

“Lease.”

(16) “lease” means a lease of immoveable property, and includes also-

(a) a patta ;

(b) a kabuliyat or other undertaking in writing, not being a counterpart of a

lease, to cultivate, occupy or pay or deliver rent for immoveable property ;

1Sub-section(12-A), inserted by the Government of India (Adaptation of Indian Laws) Order,

1937, was omitted by the Adaptation of Laws Order, 1950, First Schedule.

2Inserted by Parliament Act 43 of 1955, section 4, clause (a), (w.e.f. 1st April, 1956).

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 THE INDIAN STAMP ACT, 1899

(c ) any instrument by which tolls of any description are let ;

(d) any writing on an application for a lease intended to signify that the
application is granted :

“Marketable security.”

1[(16-A) “marketable security” means a security of such a description as to be capable of

being sold in any stock market in 2[India], or in the United Kingdom;]

“Mortgage-deed.”

(17) “mortgage-deed includes every instrument whereby, for the purpose of securing
money advanced, or to be advanced, by way of loan, or an existing or future debt, or the
performance of an engagement, one person transfers, or creates, to, or in favour of, another, a
right over or in respect of specified property ;

“Paper.”

(18) “paper includes vellum, parchment or any other material on which an instrument may
be written ;

“Policy of Insurance.”

(19) “policy of insurance” includes-

(a) any instrument by which one person, in consideration of a premium, engages to indemnify
another against loss, damage or liability arising from an unknown or contingent event ;

(b) a life-policy, and any policy insuring any person against accident or sickness, and any other
personal insurance ;

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 THE INDIAN STAMP ACT, 1899

* * 3 * * * *

1Added by the Indian Stamp (Amendment) Act, 1904 (15 of 1904), section 2.

2See foot-note under clause (6) or (11) ante.

3Sub-clause
(c ) and the word “and” prefixed thereto, were repealed by the Indian Stamp
(Amendment) Act, 1906 (5 of 1906), section 2

1[(19-A)
‘policy of group insurance’ means any instrument covering not less than fifty or
such smaller number as the Central Government may approve, either generally or with reference
to any particular case, by which an insurer, in consideration of a premium paid by an employer or
by an employer and his employees jointly, engages to cover, with or without medical
examination and for the sole benefit of persons other than the employer, the lives of all the
employees or of any class of them, determined by conditions pertaining to the employment, for
amounts of insurance based upon a plan which precludes individual selection] :

“Policy of sea-insurance” or “sea-policy.”

(20) “policy of sea-insurance” or “sea-policy”-

(a) means any insurance made upon any ship or vessel (whether for marine or inland
navigation), or upon the machinery, tackle or furniture of any ship or vessel, or upon any goods,
merchandise or property of any description whatever on board of any ship or vessel, or upon the
freight of, or any other interest which may be lawfully insured in, or relating to, any ship or
vessel; and

(b) includes any insurance of goods, merchandise or property for any transit which
includes not only a sea risk within the meaning of clause (a), but also any other risk incidental to
the transit insured from the commencement of the transit to the ultimate destination covered by
the insurance ;

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 THE INDIAN STAMP ACT, 1899

Where any person, in consideration of any sum of money paid or to be paid for additional
freight or otherwise, agrees to take upon himself any risk attending goods, merchandise or
property of any description whatever while on board of any ship or vessel, or engages to
indemnify the owner of any such goods, merchandise or property from any risk, loss or damage,
such agreement or engagement shall be deemed to be a contract for sea-insurance ;

New clause (19-A), inserted by Parliament Act, 43 of 1955, section 4, clause (b) , (w.e.f.
1st April, 1956).

“Power of Attorney.”

(21) “power-of-attorney” includes any instrument (not chargeable with a fee under the law
relating to court-fees for the time being in force) empowering a specified person to act for and in
the name of the person executing it ;

“Promissory note.”

(22) “promissory note” means a promissory note as defined by the Negotiable Instruments
Act, 1881;
It also includes a note promising the payment of any sum of money out of any particular
fund which may or may not be available, or upon any condition or contingency which may or
may not be performed or happen.

Contents Next

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 “Receipt

“Receipt.”

(23) “receipt” includes any note, memorandum or writing-

(a) whereby any money, or any bill of exchange, cheque or promissory note is
acknowledged to have been received, or

(b) whereby any other moveable property is acknowledged to have been received
in satisfaction of a debt, or

(c) whereby any debt or demand, r any part of a debt or demand, is acknowledged
to have been satisfied or discharged, or

(d) which signifies or imports any such acknowledgement ;

and whether the same is or is not signed with the name of any person : 1 * *

“Settlement.”

(24) “settlement” means any non-testamentary disposition, in writing, of moveable or

immoveable property made-

(a) in consideration of marriage;

1The word “and” was omitted by India Act 18 of 1928, section 2.

(b) for the purpose of distributing property of the settler among his family or those for
whom he desires to provide, or for the purpose of providing for some person dependent
on him, or

(c ) for any religious or charitable purpose ;

and includes an agreement in writing to make such a disposition 1[and where any such disposition
has not been made in writing, any instrument recording, whether by way of declaration of trust or

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 “Receipt

otherwise, the terms of any such disposition]; 2* *

“Soldier.”

3(25)
‘soldier’ includes any person below the rank of non-commissioned officer who is
enrolled under the Indian Army Act, 1911;

4[(26) * * * * * *.

CHAPTER II.
STAMP-DUTIES.

A.-Of the Liability of Instruments to Duty.

3. Instruments chargeable with duty-Subject to the provisions of this Act and the
exemptions contained in Schedule I, the following instruments shall be chargeable with duty of
the amount indicated in that Schedule as the proper duty therefore, respectively that is to say-

(a) every instrument mentioned in that Schedule which, not having been
previously executed by any person, is executed in 5[India] on or after the first day of
July, 1899;

1Added by the Indian Stamp (Amendment) Act, 1904 (15 of 1904), section 2.

2The word “ad” was omitted by the Adaptation of Laws Order, 1950, First Schedule.

3Added by India Act 18 of 1928, section 2.

4The words “States” means all the territories for the time being comprised within part A States
and part C States have been omitted by Parliament Act, 43 of 1955, section 4, clause (c ).

5See Foot-note, under clause (6) or clause (11) ante.

(b) every bill of exchange 1[payable otherwise than on demand or promissory note drawn

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or made out of [India] on or after that day and accepted or paid, or presented for acceptance or
payment, or endorsed, transferred, or otherwise negotiated in 3[India]; and

(c ) Every instrument (other than a bill of exchange or promissory note) mentioned in that
Schedule, which, not having been previously executed by any person, is executed out of 3[India]
on or after that day, relates to any property situate, or to any matter or thing done or to be done in
3[India] and is received in 3[India] :

4[Provided
that, notwithstanding anything contained in clause (a), (b) or (c ) of this section
or in Schedule I, and subject to the exemptions contained in Schedule I-A, the following
instruments shall be chargeable with duty of the amount indicated in Schedule I-A, as the proper
duty therefore, respectively, that is to say-

(aa) every instrument mentioned in Schedule I-A as chargeable with duty under that
schedule, which, not having been previously executed by any person, is executed in 1 5[Punjab]
on or after the date of commencement of this Act ;

(bb) every instrument mentioned in Schedule I-A as chargeable with duty under that
Schedule, which, not having been previously executed by any person, is executed by out of 5
[Punjab] on or after the date of the commencement of this Act and relates to any property
situated, or to any matter or thing done or to be done in 1[Punjab], and is received in 1[Punjab].

1
Inserted by Act 5 of 1927, section 5(1).

2
The word “cheque” was omitted by Act 5 of 1927, section 5(1).

3
See foot-note, under clause (6) or clause (11) of section 2 ante.

4Added by Punjab Act, 8 of 1922, section 5.

5Substituted for the words “East Punjab” by the Adaptation of Laws Order, 1950. The words
“East Punjab” had been substituted for the word “the Punjab” by the India (Adaptation of

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Existing Indian Laws) Order, 1947.

In the Indian Stamp Act, 1899 :-

(a) section 3A shall be omitted:-

(It shall come into force on the Ist day of April, 1973.)
(Act 13 of 1973.)

In the Indian Stamp Act, 1899, after section 3, the following section shall be inserted, namely:-

“3A (1) Every instrument chargeable with duty under section 3 read with Article No. 13, 14,
27, 37, 47, 49, 52, 53 or 62 (a) of Schedule I shall, in addition to such duty, be chargeable with a
duty of ten paise.

(2) The additional duty with which any instrument is chargeable under sub-section (1)
shall be paid and means of adhesive stamps bearing the inscription “refugee relief” whether with
or without any other design, picture or inscription.

(4) Except as otherwise provided in sub-section (2) the provisions of this Act shall, so far as may
be, apply in relation to the additional duties chargeable under sub-sections (1) in respect of the
instruments referred to therein as they apply in relation to the duties chargeable under section 3 in
respect of these instruments:

It shall be deemed to have come into force on the 15th day of November, 1871.)

Provided 2[also] that no duty shall be chargeable in respect of –

(1) any instrument executed by, or on behalf of, or in favour of, 3[Government] in cases
where, but for this exemption, the 3[Government], would be liable to pay the duty chargeable in
respect of such instrument ;

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(2) any instrument for the sale, transfer or other disposition, either absolutely or by way of
mortgage or otherwise, of any ship or vessel, or any part, interest, share or property of or in any
ship or vessel registered under the Merchant Shipping Act, 1894, or under Act XIX of 1838, or
the Indian Registration of Ships Act, 1841, as amended by subsequent Acts.

4. Several instruments used in single transaction of sale, mortgage or settlement - (1)

Where, in the case of any sale, mortgage or settlement, several instruments are employed for
completing the transaction, the principal instrument only shall be chargeable with the duty
prescribed in Schedule 4[I-A], for the conveyance, mortgage or settlement, and each of the other
instruments shall be chargeable with a duty of 5[two rupees] instead of duty (if any) prescribed
for it in that Schedule.

(2) The parties may determine for themselves which of the instruments so employed shall,
for the purposes of sub-section (1), be deemed to be the principal instrument :

Provided that the duty chargeable on the instrument so determined shall be the highest
duty which would be chargeable in respect of any of the said instruments employed.

1Substituted for the words “East Punjab” by the Adaptation of Laws Order, 1950. The words
“East Punjab” had been substituted for the words “the Punjab” by the India (Adaptation of
Existing Indian Laws) Order, 1947.

2Added by Punjab Act 8 of 1922, section 5.

3Substituted for the word “Crown” by the Adaptation of Laws Order, 1950.

4Substituted for the figure I by Punjab Act 8 of 1922, section 6.

5Substituted for the words “one rupee and eight annas” by East Punjab Act 27 of 1949, section 2.

5. Instruments relating to several distinct matters -Any instrument comprising, or relating

to several distinct matters shall be chargeable with the aggregate amount of the duties with which

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separate instruments, each comprising or relating to one of such matters, would be chargeable
under this Act.

6. Instruments coming within several descriptions in Schedule I and Schedule I-A -

Subject to the provisions of the last preceding section, an instrument so framed as to come within
two or more of the descriptions [given] in Schedule I [and Schedule I-A] shall, where the duties
chargeable thereunder be different, be chargeable only with the highest of such duties :
Provided that nothing in this Act contained shall render chargeable with duty exceeding 3
[two rupees] a counterpart or duplicate of any instrument chargeable with duty and in respect of
which the proper duty has been paid 4[unless it falls with the provisions of section 6-A.]
Payment of the Punjab Stamp duty on copies, counterparts or duplicates when that duty has not
been paid on the principal or original instrument.

5[6-A. (1) Notwithstanding anything contained in section 4 or 6 or in any other law, unless it is
proved that the duty chargeable under the Indian Stamp (Punjab Amendment) Act, 1922, has
been paid-
on the principal or original instrument as the case may be, or
in accordance with the provisions of this section,
the duty chargeable on an instrument of sale, mortgage or settlement other than a principal
instrument or on a counterpart, duplicate, or copy of any instrument shall, if the principal or
original instrument would, when received in 1[Punjab], have been chargeable under the Indian
Stamp (Punjab Amendment) Act, 1922, with a higher rate of duty be the duty with which the
principal or original instrument would have been chargeable under section 19-A.
1Inserted by Punjab Act 8 of 1922, section 7(1).

2Added by Punjab Act 8 of 1922.

3Substituted for the words “one rupee and eight annas” by East Punjab Act 27 of 1947, section 3.

4Inserted by Punjab Act 8 of 1922, section 7(2).

5Inserted by Punjab Act 8 of 1922, section 8.

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(2) Notwithstanding anything contained in section 35 or in any other law, no instrument,

counterpart, duplicate or copy chargeable with duty under this section shall be received in
evidence as properly stamped unless the duty chargeable under this section, has been paid
thereon;

7. Policies of sea-insurance – Where any sea-insurance is made for or upon a voyage and
also for time or extend to or cover any time beyond thirty days after the ship shall have arrived at
her destination and been there moored at anchor, the policy shall be charged with duty as a policy
for or upon a voyage, and also with duty as a policy for time.

8. Bonds, debentures or other securities issued on loans under Act XI of 1879 - (1)
Notwithstanding anything in this Act, any local authority raising a loan under the provisions of
the 3Local Authorities Loan Act, 1879, or of any other law for the time being in force, by the
issue of bonds, debentures or other securities, shall, in respect of such loan, be chargeable with
duty of 4[one per centum] on the total amount of the bonds, debentures or other securities issued
by it, and such bonds, debentures or other securities need not be stamped, and shall not be
chargeable with any further duty on renewal, consolidation, sub-division or otherwise.
1Substituted for the words “East Punjab” by the Adaptation of Laws Order, 1950. The words
“East Punjab” had been substituted for the words “the Punjab” by the India (Adaptation of
Existing Indian Laws) Order, 1947.

2Sub-sections (1), (2) and (3) repealed by Act 11 of 1963, section 92 (w.e.f. 1st August, 1963).

3See now Act 9 of 1914. Unrepealed Central Acts; Volume VI.

4Substituted for the words “eight annas per centum” by the Indian Stamp (Amendment) Act,
1910 (6 of 1910), section 2.

(2) The provisions of sub-section (1) exempting certain bonds, debentures or other securities
from being stamped and from being chargeable with certain further duty shall apply to the bonds,

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debentures or other securities of all outstanding loans of the kind mentioned therein, and all such
bonds, debentures or other securities shall be valid, whether the same are stamped or not :
Provided that nothing herein contained shall exempt the local authority which has issued
such bonds, debentures or other securities from the duty chargeable in respect thereof prior to the
twenty-sixth day of March, 1897, when such duty has not already been paid or remitted by order
issued by the 1[Central Government].
(3) In the case of willful neglect to pay the duty required by this section the local authority
shall be liable to forfeit to the Government a sum equal to ten per centum upon the amount of
duty payable, and a like penalty for every month after the first month during which the neglect
continues.

9. Power to reduce, remit or compound duties - 2(1) The 3[* * *] Government may,
by rule or order published in the 4Official Gazette-
(a) reduce or remit, whether prospectively or retrospectively, in the whole or any part of
[the territories under its administration], the duties with which any instruments, or any particular
class of instruments, or any of the instruments belonging to such class or any instruments when
executed by or in favour of any particular class of persons, or by or in favour of any members of
such class, are chargeable :

1Substituted for the words “Governor-General in Council” by the Government of India

(Adaptation of Indian Laws) Order, 1937.

2The existing section renumbered as sub-section (1) of section 9, by the Adaptation of Laws
Order, 1950, First Schedule.

3The word “collecting” omitted by the Adaptation of Laws Order 1950; First Schedule.

4Substituted for the words “Gazette of India” by the Government of India (Adaptation of Indian
Laws) Order; 1937

5Substituted for the words “British India” by the Government of India (Adaptation of Indian
Laws) Order, 1937
.
1[Provided that with respect to instruments which are chargeable with duty under
Schedule I-A, such reduction or remissions may, by notification be granted by the 2[(State

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Government)], and
(b) provide for the composition or consolidation of duties in the case of issues by any
incorporated company or other body corporate of debentures, bonds or other marketable
securities.
1[ (2) In this section the expression “the Government” means,-
(a) in relation to stamp duty in respect of bills of exchange, cheques, promissory notes,
bills of lading letters of credit policies of insurance, transfer of shares, debentures, proxies and
receipts, and in relation to any other stamp duty chargeable under this Act and falling within
entry 96 in List I in the Seventh Schedule to the Constitution, the Central Government ;
Save as aforesaid, the State Government.].

B.-Of Stamps and the mode of using them.

10. Duties how to be paid - (1) Except as otherwise expressly provided in this Act, all duties
with which any instruments are chargeable shall be paid and such payment shall be indicated on
such instruments, by means of stamps-
(a) according to the provisions herein contained, or
(b) when no such provision is applicable there-to as the 4[State Government] may be rule
direct.
1Inserted by Punjab Act 8 of 1922, section 9.
2Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950. The words
“Governor-General in Council” were substituted by the words “Provincial Government” by the
Government of India (Adaptation of Indian Laws) Order, 1937.

3Added by the Adaptation of Laws Order, 1950 First Schedule.

4Substituted for the words “Collecting Government” by the Adaptation of Laws Order, 1950,
(First Schedule).

(2) The rules made under sub-section (1) may, among other matters, regulate,-
(a) in the case of each kind of instrument-the description of stamps which may be used;
(b) in the case of instruments stamped with impressed stamps-the number of stamps which
may be used ;
(c) in the case of bills of exchange or promissory notes 1[* * * *], the size of

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the paper on which they are written.

11. Use of adhesive stamps - The following instruments may be stamped with adhesive
stamps, namely :-
(a) instruments chargeable 2[with a duty not exceeding ten naye paise], except parts of bills of
exchange payable otherwise than on demand and drawn in sets;
(b) bills of exchange, * * 3 * * and promissory notes drawn or made out of
4India];

(c) entry as an advocate, vakil or attorney on the roll of a High Court;

(d) notarial acts; and
(e) transfers by endorsement of shares in any incorporated company or other body corporate.

12. Cancellation of adhesive stamps (1) (a) Whoever affixes any adhesive stamp to any
instrument chargeable with duty which has been executed by any person shall, when affixing
such stamp, cancel the same so that it cannot be used again; and

1The words “written in any Oriental Language” have been omitted by Parliament Act 43 of 1955,
section 5.
2Substituted by the Indian Stamp (Amendment) Act; 1958; (19 of 1958) section 2. It came into
force on 1st October, 1958.
3The word “cheques” was omitted by Act 5 of 1927, 5(2).
4Substituted by Parliament Act No. 43 of 1955, section 2; for the words “the States” which were
substituted for the words “the Provinces” had been substituted for the words “British India” by
the Indian Independence (Adaptation of Central Acts and Ordinances Order, 1948, section 3(2).

(b) whoever executes any instrument on any paper bearing an adhesive stamp shall, at the time of
execution unless such stamp has been already cancelled in manner aforesaid, cancel the same so
that it cannot be used again.

(2) Any instrument bearing an adhesive stamp which has not been cancelled so that it cannot be
used again, shall, so far as such stamp is concerned, be deemed to be unstamped.

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The person required by sub-section (1) to cancel an adhesive stamp may cancel it by writing on
or across the stamp his name or initials or the name or initials of his firm with the true date of his
so writing, or in any other effectual manner.

13. Instruments stamped with impressed stamps how to be written - Every instrument
written upon paper stamped with an impressed stamp shall be written in such manner that the
stamp may appear on the face of the instrument and cannot be used for or applied to any other
instrument.

14. Only one instrument to be on same stamp - No second instrument chargeable with duty
shall be written upon a piece of stamped paper upon which an instrument chargeable with duty
has already been written :
Provided that nothing in this section shall prevent any endorsement which is duly stamped
or is not chargeable with duty being made upon any instrument for the purpose of transferring
any right created or evidenced thereby, or of acknowledging the receipt of any money or goods
the payment r delivery of which is secured thereby.

15. Instrument written contrary to section 13 or 14 deemed unstamped - Every instrument

written in contravention of section 13 or section 14 shall be deemed to be unstamped.

16. Denoting duty -Where the duty with which an instrument is chargeable, or its exemption
from duty, depends in any manner upon the duty actually paid in respect of another instrument,
the payment of such last mentioned duty shall, if application is made in written to the Collector
for that purpose, and on production of both the instruments, be denoted upon such first mentioned
instrument, by endorsement under the hand of the Collector or in such other manner (if any) as
the 1[State Government] may by rule prescribe.

C.-Of the time of stamping Instruments :

17. Instruments executed in 1India - All instruments chargeable with duty and executed by
any person in 1[India] shall be stamped before or at the time of execution.

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18. Instruments other than bills, and notes executed out of 1India - (1) Every instrument
chargeable with duty executed only out of 2[India], and not being a bill of exchange, *
* 4 * or promissory note, may be stamped within three months after it has been first
received in 2[the States].
(2) Where any such instrument cannot, with reference to the description of stamp
prescribed therefore, be duly stamped by a private person, it may be taken within the said period
of three months to the Collector, who shall stamp the same, in such manner as the 1[State
Government] may by rule prescribe, with a stamp of such value as the person so taking such
instrument may require and pay for.
1Substitutedfor the words “Collecting Government” by the Adaptation of Laws Order, 1950,
(First Schedule).

2Substituted by Parliament Act No. 43 of 1955, section 2, for the words “the States” which were
substituted for the words “the Provinces” by the Adaptation of Laws Order, 1950. The words the
“Provinces” had been substituted for the words “British India” by the Indian Independence
(Adaptation of Central Acts and Ordinances) Order, 1948, section 3(2).
3Substituted for the words “the Provinces” by virtue of change made in the section.

4The word “cheque” was omitted by Act 5 of 1927, section 5(3) and (4), respectively.

19. Bills and notes drawn out of India - The first holder in 1[India] of any bill of exchange, 2
[payable otherwise than on demand] * * 3 * or promissory note drawn or made out
of 1[India] shall, before he presents the same for acceptance or payment, or endorses,
transfers or otherwise negotiates the same in 1[India] affix thereto the proper stamp and cancel
the same :
Provided that,-
(a) if, at the time any such bill of exchange, 3* * or note comes into the hands of any
holder thereof in 1[India], the proper adhesive stamp is affixed thereto and cancelled in manner
prescribed by section 12, and such holder has no reason to believe that such stamp was affixed or
cancelled otherwise than by the person and at the time required by this Act, such stamp shall, so

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far as relates to such holder, be deemed to have been duly affixed and cancelled ;
(b) nothing contained in this proviso shall relieve any person from any penalty incurred by
him for omitting to affix or cancel a stamp.

4[19-A. Payment of duty on certain instruments liable to increased duty in 5Punjab under
clause (bb) of section 3. - Where any instrument has become chargeable in any part of 1[India]
other than 6Punjab with duty under this Act or under any other law for the time being in force in
any part of 1[India] and there-after becomes chargeable with a higher rate of duty in Punjab under
clause (bb) of the first proviso to section 3 as amended by the Indian Stamp (Punjab Amendment)
Act, 1922-
1Substituted by Parliament Act No. 43 of 1955, section 2, for the words “the States” which were
substituted for the words “the Provinces” by the Adaptation of Laws Order, 1950. The words the
“Provinces” had been substituted for the words “British India” by the Indian Independence
(Adaptation of Central Acts and Ordinances) Order, 1948, section 3(2).

2Inserted by Act 5 of 1927, section 5(4).

3The word “cheque” was omitted by Act 5 of 1927, section 5 (3) and (4), respectively.
4Inserted by Punjab Act 8 of 1922; section 10.
5Substituted for the words “East Punjab” by virtue of change made in the section.
6Substituted
for the words “East Punjab” by the Adaptation of Laws Order, 1950. The words
“East Punjab” had been substituted for the word “Punjab” by the India (Adaptation of Existing
Indian Laws) Order, 1948.

notwithstanding anything contained in the said proviso, the amount of duty chargeable on
such instrument shall be the amount chargeable on it under Schedule I-A less the amount of duty,
if any, already paid on it in 1[India] ;
in addition to the stamps, if any, already affixed thereto such instrument shall be stamped with
the stamps necessary for the payment of the amount of duty chargeable on it under clause (i) in
the same manner and at the same time and by the same persons as though such instrument were
an instrument received in 1[India] for the first time at the time when it become chargeable with
the higher duty.]

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D -Of Valuations for Duty.

20. Conversion of amount expressed in foreign currencies (1) Where an instrument is

chargeable with ad valorem duty in respect of any money expressed in any currency other than
that of 1[India], such duty shall be calculated on the value of such money in the currency of 1
[India] according to the current rate of exchange on the day of the date of the instrument.
(2) The 2[Central Government] may, from time to time, by notification in the 3[Official
Gazette], prescribe a rate of exchange for the conversion of British or any foreign currency into
the currency of 1[the States] for the purposes of calculating stamp-duty and such rate shall be
deemed to be the current rate of the purposes of sub-section (1).
1Substituted by Parliament Act No. 43 of 1955, section 2, for the words “the States” which were
substituted for the words “the Provinces” by the Adaptation of Laws Order, 1950. The words the
“Provinces” had been substituted for the words “British India” by the Indian Independence
(Adaptation of Central Acts and Ordinances) Order, 1948, section 3 (2).

2Substitutedfor the words “Governor-General in Council” by the Government of India

(Adaptation of India Laws) Order, 1937.
3Substituted
for the words “Gazette of India” by the Government of India (Adaptation of Indian
Laws) Order, 1937.

21. Stock and marketable securities hw to be valued - Where an instrument is chargeable

with ad valorem duty in respect of any stock or of any marketable or other security, such duty
shall be calculated on the value of such stock or security according to the average price or the
value thereof on the day of the date of the instrument.

22. Effect of statement of rate of exchange or average price - Where an instrument contains
a statement of current rate of exchange, or average price, as the case may require, and is stamped
in accordance with such statement it shall, so far as regards the subject-matter of such statement,
be presumed, until the contrary is proved, to be duly stamped.

23. Instruments reserving interest - Where interest is expressly made payable by the terms

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of an instrument, such instrument shall not be chargeable with duty higher than that with which it
would have been chargeable had no mention of interest been made therein.

1[23-ACertain instruments connected with mortgages of marketable securities to be

chargeable as agreements - (1) Where an instrument (not being promissory note or bill of
exchange) –
(a) is given upon the occasion of the deposit of any marketable security by way of security for
money advanced or to be advanced by way of laon, or for an existing or future debt, or,
(b) makes redeemable or qualifies a duty stamped transfer, intended as a security, of any
marketable security,
(c) is shall be chargeable with duty as if it were an agreement or memorandum of an
agreement chargeable with duty under [Art No. 5(c) of Sch.I]
(2) a release or discharge of any such instrument shall only be chargeable with the like duty.

24. How transfer in consideration of or subject to future payment, etc., to be charged-

Where any property is transferred to any person in consideration, wholly or in part, of any debt
due to him, or subject either certainly or contingently to the payment or transfer of any money or
stock, whether being or constituting a charge or encumbrance upon the property or not, such debt,
money or stock is to be deemed the whole or part, as the case may be, of the consideration in
respect whereof the transfer is chargeable with ad valorem duty :

1
Section 23-A was added by the Indian Stamp (Amendment) Act, 1904, (XV of 1904), section 3.
2
Substituted for the words and figures “Article No. 5 (b)” by amendment Act No.1 of 1912,
section 3.
3
Substituted for the letter I by Punjab Act 8 of 1922, section 11.

Provided that nothing in this section shall apply to any such certificate of sale as is
mentioned in Article No. 18 of Schedule I, 1[or Schedule I-A, as the case may be.].

Explanation.-In the case of a sale of property subject to a mortgage or other encumbrance,

any unpaid mortgage-money or money charged, together with the interest (if any) due on the
same, shall be deemed to be part of the consideration for the sale :

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Provided that, where property subject to a mortgage is transferred to the mortgagee, he

shall be entitled to deduct from the duty payable on the transfer, the amount of any duty already
paid in respect of the mortgage.

Illustrations.
A owes B Rs. 1,000. A sells a property to B, the consideration being Rs. 500 and the release of
the previous debt of Rs. 1,000. Stamp-duty is payable on Rs. 1,500.

A sells a property to B for Rs. 500 which is subject to a mortgage to C for Rs. 200. Stamp-duty is
payable on Rs. 1,700.

(3) A mortgages a house of the value of Rs. 10,000 to B for Rs. 5,000. B afterwards buys
the house from A. Stamp-duty is payable on Rs. 10,000, less the amount of stamp-duty already
paid for the mortgage.

25. Valuation in case of annuity, etc.Where an instrument is executed to secure the payment
of an annuity or other sum payable periodically, or where the consideration for conveyance is an
annuity or other sum payable periodically, the amount secured by such instrument or the
consideration for such conveyance, as the case may be, shall, for the purposes of this Act, be
deemed to be-

where the sum is payable for a definite period so that the total amount to be paid can be
previously ascertained-such total amount ;

1
Inserted by Punjab Act 8 of 1922, section 12.

where the sum is payable in perpetuity or for an indefinite time not terminable with any life in
being at the date of such instrument or conveyance-the total amount which, according to the
terms of such instrument or conveyance, will or may be payable during the period of twenty years
calculated from the date on which the first payment becomes due; and

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where the sum is payable for an indefinite time terminable with any life in being at the date of
such instrument or conveyance-the maximum amount which will or may be payable as aforesaid
during the period of twelve years calculated from the date on which the first payment becomes
due.

Contents Next

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 http://punjabrevenue.nic.in/indian_stamp3.htm

26. Stamp where value of subject-matter s indeterminate. - Where the amount or value of
the subject-matter of any instrument chargeable with ad valorem duty cannot be, or (in the case
of an instrument executed before the commencement of this Act) could not have been,
ascertained at the date of its execution or first execution, nothing shall be claimable under such
instrument more than the highest amount or value for which, if stated in an instrument of the
same description, the stamp actually used would, at the date of such execution, have been
sufficient :

1[Provided that, in the case of the lease of a mine in which royalty or a share of the produce is
received as the rent, or part of the rent, it shall be sufficient to have estimated such royalty or the
value of such share, for the purpose of stamp-duty,-

(a) when the lease has been granted by or on behalf of [the Government], at such amount or value
as the Collector may, having regard to all the circumstances of the case, have estimated as likely
to be payable by way of royalty or share to 2[the Government], at such amount or value as the
Collector may, having regard to all the circumstances of the case, have estimated as likely to be
payable by way of royalty or share to 2[the Government] under the lease, or,

1Substituted for the first proviso by the Indian Stamp (Amendment) Act, 1904 (15 of 1904),
section 4.
2Substituted for the word “Crown” by the Adaptation of Laws Order, 1950

(b) when the lease has been granted by any other person, at twenty thousand rupees a year ;

and the whole amount of such royalty or share, whatever it may be, shall be claimable
under such lease :]

Provided also, that where proceedings have been taken in respect of an instrument under section
31 or 41, the amount certified by the Collector shall be deemed to be the stamp actually used at
the date of execution.

27. Facts affecting duty to be set forth in instrument - (1) The consideration (if any) and all

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other facts and circumstances affecting the chargeability of any instrument with duty, or the
amount of the duty with which it is chargeable, shall be fully and truly set forth therein.

Amendment of section 27 of Central Act 2 of 1899. Pb. Act No. 17 of 1994

2. In the Indian Stamp Act, 1899 (hereinafter referred to as the principal Act), in its application to
the State of Punjab,-
(i) section 27 of the principal Act shall be re-numbered as sub-section (1) thereof, and after sub-
section (1) as so re-numbered, the following sub-section shall be inserted, namely :-
“(2) In the case of instruments relating to immovable property chargeable with an ad valorem
duty on the value of the property, and not on the value set forth in the instrument, the instrument
shall fully and truly set forth, the annual land revenue in the case of revenue paying land, the
annual rental or gross assets, if any, in the case of other immovable property, the local rates,
municipal or other taxes, if any, to which such property may be subject, and any other particulars
which may be prescribed by rules made under this Act .”

28. Direction as to duty in case of certain conveyances - (1) Where any property has been
contracted to be sold for one consideration for the whole, and is conveyed to the purchaser in
separate parts by different instruments, the consideration shall be apportioned in such manner as
the parties think fit, provided that a distinct consideration for each separate part is set forth in the
conveyance relating thereto, and such conveyance shall be chargeable with ad valorem duty in
respect of such distinct consideration.
(2) Where property contracted to be purchased for one consideration for the whole by two
or more persons jointly, or by any person for himself and others or wholly for others, is conveyed
in parts by separate instruments to the persons by or for whom the same was purchased, for
distinct parts of the consideration, the conveyance of each separate part shall be chargeable with
ad valorem duty in respect of the distinct part of the consideration therein specified.
(3) Where a person, having contracted for the purchase of any property but not having
obtained a conveyance thereof contracts to sell the same to any other person and the property is in
consequence conveyed immediately to the sub-purchaser, the conveyance shall be chargeable
with ad valorem duty in respect of the consideration for the sale by the original purchaser to the
sub-purchaser.

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(4) Where a person, having contracted for the purchase of any property but not having
obtained a conveyance thereof, contracts to sell the whole, or any part thereof to any other person
or persons, and the property is in consequence conveyed by the original seller to different persons
in parts the conveyance of each part sold to a sub-purchaser shall be chargeable with ad valorem
duty in respect only of the consideration paid by such sub-purchaser, without regard to the
amount or value of the original consideration; and the conveyance of the residue (if any) of such
property to the original purchaser shall be chargeable with ad valorem duty in respect only of the
excess of the original consideration over the aggregate of the considerations paid by the sub-
purchasers:
(5) Where a sub-purchase takes an actual conveyance of the interest of the person
immediately selling to him, which is chargeable with ad valorem duty in respect of the
consideration paid by him and is duly stamped accordingly, any conveyance to be afterwards
made to him of the same property by the original seller shall be chargeable with a duty equal to
that which would be chargeable on a conveyance for the consideration obtained by such original
seller, or, where such duty would exceed five rupees, with a duty of five rupees.

E.-Duty by whom payable.

29. Duties by whom payable - In the absence of an agreement to the contrary, the expense of
providing the proper stamps shall be borne,-
(a) in the case of any instrument described in any of the following articles of Schedule 1[I-
A], namely :-
No. 2 (Administration Bond),
2[No. 6 (Agreement relating to Deposit of Title deeds, Pawn or Pledge),]

1Substituted for the figure ‘I’ by Punjab Act, 8 of 1922, section 13.

2Substituted
for the words and figures “No. 6 (Agreement to mortgage)” by the Indian
Stamp (Amendment) Act, 1904 (15 of 1904), section 5.
No. 13 (Bill of exchange),
No. 15 (Bond),
No. 16 (Bottomry Bond),

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No. 26 (Customs Bond),

No. 27 (Debenture),
No. 32 (Further charge),
No. 34 (Indemnity-bond),
No. 40 (Mortgage-deed),
No. 49 (Promissory-note),
No. 55 (Release) .
No. 56 (Respondentia Bond),
No. 57 (Security-bond or Mortgage-deed),
No. 58 (Settlement),
No. 62(a) (Transfer of shares in an incorporated company or other body corporate).
No. 62(b) (Transfer of debentures being marketable securities whether the debenture is
liable to duty or not, except debentures provided for by section 8).
No. 62(c) (Transfer of any interest secured by a bond, mortgage-deed or policy of
insurance),-
By the person drawing, making or executing such instrument :

1[(b) in the case of policy of insurance other than fire-insurance-by the person effecting the
insurance ;
1(bb) in the case of a policy of fire-insurance by the person issuing the policy :]
(c ) in the case of a conveyance (including a re-conveyance of mortgaged property) by the
grantee : in the case of a lease or agreement to lease-by the lessee or intended lessee :
in the case of a counterpart of lease-by the lessor :
1Clauses (b) and (bb) were substituted for the old clause (b) by the Indian Stamp (Amendment)
Act, 1906 (5 of 1906), section 4.
in the case of an instrument of exchange-by the parties in equal shares :
(f) in the case of a certificate of sale-by the purchaser of the property to which such certificate
relates : and,
(g) in the case of an instrument of partition-by the parties thereto in proportion to their respective
shares in the whole property partitioned, or when the partition is made in execution of an order
passed by a Revenue-authority or Civil Court or arbitrator, in such proportion as such authority,
Court or arbitrator directs.

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30. Obligation to give receipt in certain cases - Any person receiving any money exceeding
twenty rupees in amount, or any bill of exchange, cheque or promissory note for an amount
exceeding twenty rupees, or receiving in satisfaction or part satisfaction of a debt any moveable
property exceeding twenty rupees in value, shall, on demand by the person paying or delivering
such money, bill, cheque, note or property, give a duly stamped receipt for the same.
1[Any person receiving or taking credit for any premium or consideration for any renewal of any
contract of fire insurance, shall, within one month after receiving or taking credit for such
premium or consideration, give a duly stamped receipt for the same.].

CHAPTER III
ADJUDICATION AS TO STAMPS.

31. Adjudication as to proper stamps - (1) When any instrument, whether executed or not and
whether previously stamped or not, is brought to the Collector, and the person bringing it applies
to have the opinion of that officer as to the duty (if any) with which it is chargeable, and pays a
fee of such amount (not exceeding five rupees and not less than 2[fifty naye paise] as the
Collector may in each case direct, the Collector shall determine the duty (if any) with which, in
his judgment, the instrument is chargeable.

1Added by the Indian Stamp (Amendment) Act,1906 (5 of 1906).

2Substituted by the Indian Stamp (Amendment) Act, 1958, section 3.

(2) For this purpose the Collector may require to be furnished with an abstract of the
instrument, and also with such affidavit or other evidence as he may deem necessary to prove that
all the facts and circumstances affecting the chargeability of the instrument with duty, or the
amount of the duty with which it is chargeable, are fully and truly set forth therein, and may
refuse to proceed upon any such application until such abstract and evidence have been furnished
accordingly :
Provided that-
no evidence furnished in pursuance of this section shall be used against any person in any civil
proceedings except in an inquiry as to the duty with which the instrument to which it relates is

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chargeable; and
every person by whom any such evidence is furnished shall, on payment of the full duty with
which the instrument to which it relates is chargeable, be relieved from any penalty which he may
have incurred under this Act by reason of the omission to state truly in such instrument any of the
facts or circumstances aforesaid.

32. Certificate Collector (1) When an instrument brought to the Collector under section 31 is,
in his opinion, one of a description with duty, and-
(a) the Collector determines that it is already fully stamped, or
(b) the duty determined by the Collector under section 31, or such a sum as, with the duty
already paid in respect of the instrument, is equal to the duty so determined, has been paid;
(c) the Collector shall certify by endorsement on such instrument that the full duty (stating the
amount) with which it is chargeable has been paid.
(2) When such instrument is, in his opinion, not chargeable with duty, the Collector shall
certify in manner aforesaid that such instrument is not so chargeable.
(3) Any instrument upon which an endorsement has been made under this section, shall be
deemed to be duly stamped or not chargeable with duty, as the case may be; and if chargeable
with duty shall be receivable in evidence or otherwise, and may be acted upon and registered as if
it had been originally duly stamped :
Provided that nothing in this section shall authorize the Collector to endorse-
any instrument 1[other than an instrument chargeable with a duty under clause (bb) of the first
proviso to section 3 as amended by the Indian Stamp (Punjab Amendment) Act, 1922], executed
or first executed in 2[India] and brought to him after the expiration of one month from the date of
its execution or first execution, as the case may be;
any instrument executed or first executed out of 3[India] and brought to him after the expiration
of three months after it has been first received in 3[India];
any instrument chargeable 4[with a duty not exceeding ten naye paise] or any bill of exchange or
promissory note, 1[or acknowledgement or delivery order], when brought to him, after the
drawing or execution thereof, on paper not duly stamped, or
any instrument chargeable with duty under clause (bb) of the first proviso to section 3 as
amended by the Indian Stamp (Punjab Amendment) Act, 1922, and brought to him after the
expiration of three months from the date on which it is first received in 2[Punjab].]

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1Inserted by Punjab Act 8, of 1922, section 14.

2Substitutedby Parliament Act No. 43 of 1955, for the words ‘the States’ which were substituted
for the words “the Provinces” by the Adaptation of Laws Order, 1950. The words “the
Provinces” had been substituted for the words “British India” by the Indian Independence
(Adaptation of Central Acts and Ordinances) Order, 1948, section 3(2).
3Substituted for the words “the States” by the Parliament Act No. 43 of 1955, section2.
4
Substituted by the Indian Stamp (Amendment) Act, 1958 (19 of 1958); section 4
5Inserted by East Punjab Act 27 of 1949, section 4.

CHAPTER IV.
INSTRUMENTS NOT DULY STAMPED.

33. Examination and impounding of instruments - (1) Every person having by law or
consent of parties authority to receive evidence, and every person in charge of a public office,
except an officer of police before whom any instrument, chargeable, in his opinion, with duty, is
produced or comes in the performance of his functions, shall if it appears to him that such
instrument is not duly stamped, impound the same.
(2) For that purpose every such person shall examine every instrument, so chargeable and
so produced or coming before him, in order to ascertain whether it is stamped with a stamp of the
value and description required by the law in force in 3[India] when such instrument was executed
or first executed :
Provided that-
nothing herein contained shall be deemed to require any Magistrate or Judge of a Criminal Court
to examine or impound, if he does not think fit so to do, any instrument coming before him in the
course of any proceeding other than a proceeding under Chapter XII or Chapter XXXVI, of the
Code of Criminal Procedure, 1898;
in the case of a Judge of a High Court, the duty of examining and impounding any instrument
under this section may be delegated to such officer as the Court appoints in this behalf.
1Inserted by Punjab Act, VIII of 1922, section 14.

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2Substituted for the word “East Punjab” by the Adaptation of Laws Order, 1950.

3Substituted for the words “the State” by the Parliament Act No. 43 of 1955, section2.

(3) For the purposes of this section, in cases of doubt,-

(a) the 1[State Government] may determine what offices shall be deemed to be public offices;
and,
(b) the 1[State Government]may determine who shall be deemed to be persons in charge of
public offices.

34. Special provision as to unstamped receipts- Where any receipt chargeable 2[with a duty
not exceeding ten naye paise] is tendered to, or produced before, any officer unstamped in the
course of the audit of any public account; such officer may in his discretion, instead of
impounding the instrument; require a duly stamped receipt to be substituted therefore.

35. Instruments not duly stamped inadmissible in evidence etc. - No instrument chargeable
with duty shall be admitted in evidence for any purpose by any person having by law or consent
of parties authority to receive evidence, or shall be acted upon, registered or authenticated by any
such person or by any public officer unless such instrument is duly stamped :
Provided that-
any such instrument not being an instrument chargeable [with a duty not exceeding ten naye
paise] only or a bill of exchange or promissory note, [or acknowledgement or delivery order],
shall, subject to all just exceptions, be admitted in evidence on payment of the duty with which
the same is chargeable, or, in the case of an instrument insufficiently stamped, of the amount
required to make up such duty, together with a penalty of five rupees, or, when ten times the
amount of the proper duty or deficient portion thereof exceeds five rupees, of a sum equal to ten
times such duty or portion;
1Substitutedfor the words “Collecting Government” by the Adaptation of Laws Order, 1950,
First Schedule.

2Substituted by the Indian Stamp (Amendment) Act, 1958 (19 of 1958), section 5 and 6.
3Inserted by East Punjab Act 27 of 1949, section 5.

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where any person from whom a stamped receipt could have been demanded, has given an
unstamped receipt and such receipt, it stamped, would be admissible in evidence against him then
such receipt shall be admitted in evidence against him on payment of a penalty of one rupee by
the person tendering it;
where a contract or agreement of any kind is effected by correspondence consisting of two or
more letters, and any one of the letters bears the proper stamp, the contract or agreement shall be
deemed to be duly stamped;
nothing herein contained shall prevent the admission of any instrument in evidence in any
proceeding in a Criminal Court, other than a proceeding under Chapter XII or Chapter XXXVI of
the Code of Criminal Procedure, 1898 :
nothing herein contained shall prevent the admission of any instrument in any Court when such
instrument has been executed by or on behalf of the 1[Government], or where it bears the
certificate of the Collector as provided by section 32 or any other provisions of this Act.

36. Admission of instrument where not to be questioned - Where an instrument has been
admitted in evidence, such admission shall not, except as provided in section 61, be called in
question at any stage of the same suit or proceeding on the ground that the instrument has not
been duly stamped.

37. Admission improperly stamped instruments The 2[State Government] may make rules
providing that, where an instrument bears a stamp of sufficient amount but of improper
description, it may, on payment of the duty with which the same is chargeable, be certified to be
duly stamped and any instrument so certified shall then be deemed to have been duly stamped as
from the date of its execution.
1Substituted for the word “Crown” by the Adaptation of Laws Order, 1950.
2Substitutedfor the words “Collecting Government” by the Adaptation of Laws Order, 1950,
First Schedule.

38. Instruments impounded how dealt with. - (1) When the person impounding an
instrument under section 33 has by law or consent of parties authority to receive evidence and
admits such instrument in evidence upon payment of a penalty as provided by section 35 or of
duty as provided by section 37, he shall send to the Collector an authenticated copy of such

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instrument, together with a certificate in writing, stating the amount of duty and penalty levied in
respect thereof, and shall send such amount to the Collector, or to such person as he may appoint
in this behalf.
(2) In every other case, the person so impounding an instrument shall send it in original to
the Collector.

39. Collector’s power to refund penalty paid under section 38, sub-section (1). - (1) When
a copy of an instrument is sent to the Collector under section 38, sub-section (1), he may, if he
thinks fit, 1* * * * refund any portion of the penalty in excess of five rupees which has
been paid in respect of such instrument.
(2) When such instrument has been impounded only because it has been written in
contravention of section 13 or section 14, the Collector may refund the whole penalty so paid.

40. Collector’s power to stamp instruments impounded. - (1) When the Collector
impounds any instrument under section 33, or receives any instrument sent to him under
section38, sub-section (2), not being an instrument chargeable 2[with a duty not exceeding ten
naye paise] only or a bill of exchange or promissory note, 3[or acknowledgement or delivery
order], he shall adopt the following procedure :-
(a) if he is of opinion that such instrument is duly stamped or is not chargeable with duty,
he shall certify by endorsement thereon that it is duly stamped, or that it is not so chargeable, as
the case may be :
1The
words “upon application made to him in this behalf or, if no application is made with
the consent of the Chief Controlling Revenue Authority” were omitted by Pt. I of the Schedule to
the Decentralization Act, 1914, (IV f 1914).
2Substituted by Indian Stamp (Amendment) Act, 1958 (19 of 1958) section 6.
3Inserted by East Punjab Act 27 of 1949, section 7.
(b) if he is of opinion that such instrument is chargeable with duty and is not duly stamped,
he shall require the payment of the proper duty or the amount required to make up the same,
together with a penalty of five rupees; or, if he thinks fit 1[an amount not exceeding] ten times the
amount of the proper duty or of the deficient portion thereof, whether such amount exceeds or
falls short of five rupees :
Provided that, when such instrument has been impounded only because it has been written

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in contravention of section 13 or section 14, the Collector may, if he thinks fit, remit the whole
penalty prescribed by this section.
(2) Every certificate under clause (a) of sub-section (1) shall, for the purposes of this Act,
be conclusive evidence of the matter stated therein.
(3) Where an instrument has been sent to the Collector under section 38, sub-section (2),
the Collector shall, when he has dealt with it as provided by this section return it to the
impounding officer.

41. Instrument unduly stamped by accident - If any instrument chargeable with duty and
not duly stamped, not being an instrument chargeable [with a duty not exceeding ten naye paise]
only or a bill of exchange or promissory note,[or acknowledgement or delivery order], is
produced by any person of his own motion before the Collector within one year from the date of
its execution or first execution, and such person brings to the notice of the Collector the fact that
such instrument is not duly stamped and offers to pay to the Collector the amount of the proper
duty, or the amount required to make up the same, and the Collector is satisfied that the omission
to duly stamp such instrument has been occasioned by accident, mistake or urgent necessity, he
may, instead of proceeding under section 33 and 40, receive such amount and proceed as next
hereinafter prescribed.
1Inserted by the Indian Stamp (Amendment) Act, 1904 (15 of 1904), section 6.
2Substituted by Indian Stamp (Amendment) Act, 1958 (19 of 1958) ; section 6.
3Inserted by East Punjab Act 27 of 1949, section 7.

42. Endorsement of instruments on which duty has been paid under section 35, 40 or 41.
- (1) When the duty and penalty, (if any) leviable in respect of any instrument have been paid
under section 35, section 40 or section 41, the person admitting such instrument in evidence or
the Collector, as the case may be, shall certify by endorsement thereon that the proper duty or, as
the case may be, the proper duty and penalty (stating the amount of each) have been levied in
respect thereof, and the name and residence of the person paying them.
(2) Every instrument so endorsed shall thereupon be admissible in evidence, and may be
registered and acted upon and authenticated as if it had been duly stamped, and shall be delivered
on his application in this behalf to the person from whose possession it came into the hands of the
officer impounding it or as such person may direct :

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Provided that-
no instrument which has been admitted in evidence upon payment of duty and a penalty under
section 35, shall be so delivered before the expiration of one month from the date of such
impounding or if the Collector has certified that its further detention is necessary and has not
cancelled such certificate.
Nothing in this section shall affect the 1Code of Civil Procedure, section 114, clause 3.

43. Prosecution of offence against Stamp-law - The taking of proceedings or the payment of
a penalty under this Chapter in respect of any instrument shall not bar the prosecution of any
person who appears to have committed an offence against the Stamp-law in respect of such
instrument:

1See now the Code of Civil Procedure, 1908, (V of 1908).

Provided that no such prosecution shall be instituted in the case of any instrument in
respect of which such a penalty has been paid, unless it appears to the Collector that the offence
was committed with an intention of evading payment of the proper duty.

44. Persons paying duty or penalty may recover same in certain cases - (1) When any duty
or penalty has been paid under section 35, section 37, section 40 or section 41, by any person in
respect of an instrument, and, by agreement or under the provisions of section 29 or any other
enactment in force at the time such instrument was executed, some other person was bound to
bear the expense of providing the proper stamp for such instrument, the first-mentioned person
shall be entitled to recover from such other person the amount of the duty or penalty so paid.

(2) For the purpose of such recovery, any certificate granted in respect of such instrument
under this Act shall be conclusive evidence of the matters therein certified.

(3) Such amount may, if the Court thinks fit, be included in any order as to costs in any
suit or proceeding to which such persons are parties and in which such instrument has been
tendered in evidence. If the Court does not include the amount in such order, no further
proceedings for the recovery of the amount shall be maintainable.

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45. Power to Revenue authority to refund penalty or excess duty in certain cases - (1)
Where any penalty is paid under section 35 or section 40, the 1Chief Controlling Revenue-
authority may, upon application in writing made within one year from the date of the payment,
refund such penalty wholly or in part.

(2) Where, in the opinion of the 1Chief Controlling Revenue-authority, stamp-duty in

excess of that which is legally chargeable has been charged and paid under section 35 or section
40, such authority may, upon application in writing made within three months of the order
charging the same, refund the excess.

46. Non-liability for loss of instruments sent under section 38 - (1) If any instrument sent to
the Collector under section 38, sub-section (2), is lost, destroyed or damaged during transmission,
the person sending the same shall not be liable for such loss, destruction or damage.

1For its definition, see the General Clauses Act, 1897, section3.

(2) When any instrument is about to be so sent, the person from whose possession it came
into the hands of the person impounding the same, may require a copy thereof to be made at the
expense of such first mentioned person and authenticated by the person impounding such
instrument.

47. Power of payer to stamp bills, promissory notes and cheques received by him
unstamped - When any bill of exchange, 1[or promissory note] chargeable with a duty not
exceeding ten naye paise] is presented for payment unstamped, the person to whom it is so
presented may affix thereto the necessary adhesive stamp, and, upon canceling the same in
manner hereinbefore provided, may pay the sum payable upon such bill, 2[or note] and may
charge the duty against the person who ought to have paid the same, or deduct it from the sum
payable as aforesaid, and such bill 2[or note] shall, so far as respects duty, be deemed good and
valid :

Provided that nothing herein contained shall relieve any person from any penalty or

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proceeding to which he may be liable in relation to such bill 3[or note].

Contents Next

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 DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS

DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS

Notification
13th October, 1982

No. 25-Leg./82-The following Act of the Legislature of the State of Punjab received the
assent of the President of India on the 4th August, 1982 and is hereby published for general
information :-
PUNJAB ACT No. 21 OF 1982
THE INDIAN STAMP (PUNJAB AMENDMENT) ACT, 1982
AN ACT

To amend the Indian Stamp Act, 1989, in its application to the State of Punjab.

BE it enacted by the Legislature of the State of Punjab in the Thirty-third Year of the
Republic of India, as follows :-
Short title and commencement.
(1). This Act may be called the Indian Stamp (Punjab Amendment) Act, 1982.
(2). It shall come into force at once.
Insertion of new section 47-A in Central Act 2 of 1899.
2. In the Indian Stamp Act, 1899, in its application to the State of Punjab, after section 47,
the following section shall be inserted, namely :-

“47-A. (1) If the Registering Officer appointed under the Registration Act, 1908 (Central Act No.
16 of 1908), while registering any instrument relating to the transfer of any property, has reason
to believe that the value of the property or consideration, as the case may be, has not been truly
set forth in the instrument, he may, after registering such instrument, refer the same to the
Collector, for determination of the value of the property or the consideration, as the case may be,
and the proper duty payable thereon.
(2) On receipt of reference under sub-section (1), the Collector shall, after giving the
parties reasonable opportunity of being heard and after holding an enquiry in such manner as may
be prescribed by rules under this Act, determine the value or consideration and the duty as

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 DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS

aforesaid and the deficient amount of duty, if any, shall be payable by the person liable to pay the
duty.
(3) The Collector may, suo moto, or on the receipt of a reference from the Inspector
General of Registration or Registrar of a District appointed under the Registration Act, 1908
(Central Act No. 16 of 1908), in whose jurisdiction the property or any portion thereof which is
the subject matter of the instrument is situated or on the receipt of a report of audit by the
Comptroller and Auditor General of India or by any other authority authorized by the State
Government in this behalf or otherwise, within a period of three years from the date of the
registration of an instrument, call for and examine any instrument for the purposes of satisfying
himself as to the correctness of the value of the property or of the consideration disclosed and of
all other facts and circumstances affecting the chargeability of the instrument or as to the true
character and description thereof and the amount of the duty with which it was chargeable and if
after such examination, he has reason to believe that proper duty has not been paid, he may, after
giving the person concerned reasonable opportunity of being heard and after holding an enquiry
in the manner provided under sub-section (2), determine the value of the property or the
consideration or the character or description of instrument and the duty with which it was
chargeable and the deficient amount of duty, if any, would be payable by the person liable to pay
duty; and
(4) Any person aggrieved by an order of the Collector under sub-section (2) or sub-section
(3) may, within thirty days from the date of that order, prefer an appeal before the District Judge
and all such appeals shall be heard and disposed of in such manner as may be prescribed by rules
made under this Act.
Explanation.-For the purpose of this section, value of any property shall be estimated to be
the price which in the opinion of the Collector the appellate authority, as the case may be, such
property would have fetched, if sold in the open market on the date of execution of the instrument
relating to the transfer of such property.”
AFTAB SINGH BAKHSHI,
Secretary to Government of Punjab,
Department of Legal and Legislative Affairs.

48. Recovery of duties and penalties - All duties, penalties and other sums required to be
paid under this Chapter may be recovered by the Collector by distress and sale of the moveable
property of the person from whom the same are due, or by any other process for the time being in

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 DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS

force for the recovery of arrears of land revenue.

CHAPTER V.
ALLOWANCES FOR STAMPS IN CERTAIN CASES.

49. Allowance for spoiled stamps - Subject to such rules as may be made by the [State
Government] as to the evidence to be required, or the enquiry to be made, the Collector, may, on
application made within the period prescribed in section 50, and if he is satisfied as to the facts,
make allowance for impressed stamps spoiled in the cases hereinafter mentioned, namely :-
1Substituted for the words “promissory note or cheque” by Act 5 of 1927, section 5 (5).
2Substituted by Indian Stamp (Amendment) Act, 1958 (19 of 1958); section 7.
3Substituted for the words “note or cheque” by Act 5 of 1927, section 5 (5).
4Substitutedfor the words “Collecting Government” by the Adaptation of Laws Order, 1950,
First Schedule.

the stamp on any paper inadvertently and undersigned spoiled, obliterated or by error in writing
or any other means rendered unfit for the purpose intended before any instrument written thereon
is executed by any person :

the stamp on any document which is written out wholly or in part, but which is not signed or
executed by any party thereto :

in the case of bills of exchange 1[payable otherwise than on demand] 2* * *

* or promissory notes-

(1) the stamp on 3[any such bill of exchange] 2* signed by or on behalf of the drawer

which has not been accepted or made use of in any manner whatever or delivered out of his hands
for any purpose other than by way of tender for acceptance : provided that the paper on which
any such stamp is impressed does not bear any signature intended as or for the acceptance of any
bill of exchange * * * *4 to be afterwards written thereon :

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 DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS

(2) the stamp on any promissory note signed by, or on behalf of, the maker which has not
been made use of in any manner whatever or delivered out of his hands :

(3) the stamp used or intended to be used for 3[any such bill of exchange] * * 4
or promissory note signed by, or on behalf of, the drawer thereof, but which from any omission or
error has been spoiled or rendered useless, although the same, being a bill of exchange *
* 1 * * may have been presented for acceptance or accepted or endorsed, or, being
delivered to the payee : provided that another completed and duly stamped bill of exchange,
* * * 1 or promissory note is produced identical in every particular,
except in the correction of such omission or error as aforesaid, with the spoiled bill, *
* * 1 or note.

1Inserted by Act V of 1927, section 5 (6).

2The word “cheques” and the words “or cheque” were omitted by Act 5 of 1927, section 5 (6).
3The words “or cheque” and the word “cheque” were omitted by Act 5 of 1927, section 5 (6).

the stamp used for an instrument executed by any party thereto which-

has been afterwards found to be absolutely void in law from the beginning;

has been afterwards found unfit by reason of any error or mistake therein, for the purpose
originally intended;

by reason of the death of any person by whom it is necessary that it should be executed, without
having executed the same, or of the refusal of any such person to execute the same, cannot be
completed so as to effect the intended transaction in the form proposed;

for want of the execution thereof by some material party, and his inability or refusal to sign the
same, is in fact incomplete and insufficient for the purpose for which it was intended;

by reason of the refusal of any person to act under the same, or to advance any money intended to
be thereby secured, or by the refusal or non-acceptance of any office thereby granted, totally fails

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 DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS

of the intended purpose;

becomes useless in consequence of the transaction intended to be thereby effected or being

effected by some other instrument between the same parties and bearing a stamp of not less value;

is deficient in value and the transaction intended to be thereby effected has been effected by some
other instrument between the same parties and bearing a stamp of not less value;

is inadvertently and undersignedly spoiled and in lieu whereof another instrument made between
the same parties and for the same purpose is executed and duly stamped :

1The words “or cheque” and the word “cheque” were omitted by Act 5 of 1927, section 5 (6).

Provided that, in the case of an executed instrument, no legal proceeding has been commenced in
which the instrument could or would have been given or offered in evidence and that the
instrument is given up to be cancelled.

Explanation.-The certificate of the Collector under section 32 that the full duty with which any
instrument is chargeable has been paid is an impressed stamp within the meaning of this section.

50. Application for relief under section 49 when to be made - The application for relief
under section 49 shall be made within the following periods, that is to say,-

in the cases mentioned in clause (d) (5), within two months of the date of the instrument;

in the case of stamped paper on which no instrument has been executed by any of the parties
thereto, within six months after stamp has been spoiled;

in the case of a stamped paper in which any instrument has been executed by any of the parties
thereto, within six month after the date of the instrument, or, if it is not dated, within six months
after the execution thereof by the person by whom it was first or alone executed;

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 DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS

Provided that,-
when the spoiled instrument has been for sufficient reasons sent out of 1[India], the application
may be made within six months after it has been received back in 1[India];

when, from unavoidable circumstances, any instrument for which another instrument has been
substituted cannot be given up to be cancelled within the aforesaid period, the application may be
made within six months after the date of execution of the substituted instrument.

51. Allowance in case of printed forms no longer required by corporation - The Chief
Controlling Revenue-authority [or the Collector if empowered by the Chief Controlling Revenue-
authority in this behalf] may, without limit of time, make allowance for stamped papers used for
printed forms of instruments 3[by any banker or] by any incorporated company or other body
corporate, if for any sufficient reason such forms have ceased to be required by the said 3[banker]
company or body corporate, provided that such authority is satisfied that the duty in respect of
such stamped papers has been duly paid.

52. Allowance for misused stamps - (a) When any person has inadvertently used, for an
instrument chargeable with duty, a stamp of a description other than that prescribed for such
instrument by the rules made under this Act, or a stamp of greater value than was necessary, or
has inadvertently used any stamp for an instrument not chargeable with any duty; or
(b) When any stamp used for an instrument has been inadvertently rendered useless under
section 15, owing to such instrument having been written in contravention of the provisions of
section 13; the Collector, may, on application made within six months after the date of the
instrument, or if it is not dated, within six months after the execution thereof by the person by
whom it was first or alone executed, and upon the instrument, if chargeable with duty, being re-
stamped with the proper duty, cancel and allow as spoiled the stamp so misused or rendered
useless.

1Substituted for the words “the States” by the Parliament Act No. 43 of 1955, section2.
2Inserted by Part I of the Schedule to the Decentralization Act, 1914 (IV of 1914).
3Inserted by the Indian Stamp (Amendment) Act, 1906 (V of 1906), section 6.

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 DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS

53. Allowance for spoiled or misused stamps how to be made - In any case in which
allowance is made for spoiled or misused stamps, the Collector may give in lieu thereof-
other stamps of the same description and value; or
if required, and he thinks fit, stamps of any other description to the same amount in value; or,
at his discretion, the same value in money, deducting 1[ten naye paise] for each rupee or fraction
of a rupee.

54. Allowance for stamps not required for use - When any person is possessed of a stamp or
stamps which have not been spoiled or rendered unfit or useless for the purpose intended, but for
which, he has no immediate use, the Collector shall repay to such person the value of such stamp
or stamps in money, deducting 1[ten naye paise] for each rupee or portion of a rupee, upon such
person delivering up the same to be cancelled, and proving to the Collector’s satisfaction :-
that such stamp or stamps were purchased by such person with a bona fide intention to use them;
and
that he has paid the full price thereof; and
that they were so purchased within the period of six months next preceding the date on which
they were so delivered :
Provided that, where the person is a licensed vendor of stamps, the Collector may, if he thinks fit,
make the repayment of the sum actually paid by the vendor without any such deduction as
aforesaid.

2[54-A. Allowances for stamps in denominations of annas - Notwithstanding anything

contained in section 54, when any person is possessed of a stamp or stamps in any
denominations, other than in denominations of annas four or multiples thereof and such stamp or
stamps has or have not been spoiled, the Collector shall repay to such person the value of such
stamp or stamps in money calculated in accordance with the provisions of sub-section (2) of
section 14 of the Indian Coinage Act, 1906, upon such person delivering up, within six months
from the commencement of the Indian Stamp (Amendment) Act, 1958, such stamp or stamps to
the Collector.]

1
Substituted by the Indian Stamp (Amendment) Act, 1958 (19 of 1958) section 8.

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 DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS

2
Inserted by ibid., section 11.

after section 54A, the following section shall be inserted, namely :-

154-B. Notwithstanding anything contained in section 54, when any person is possessed of
stamps bearing the inscription “Refugee Relief” (being stamps issued in pursuance of section 38,
before its omission) and such stamps have not been spoiled, the Collector shall, upon such person
delivering up, within six months from the commencement of the Refugee Relief Taxes
(Abolition) Act, 1973 such stamps to the Collector, refund to such person the value of such
stamps in money or give to lieu thereof other stamps of the same value:
Provided that the State Government may, with a view to facilitating expeditious disposal
of claims for such refunds, specify, in such manner as it deems fit, any other procedure which
may also be followed for claiming such refunds.”
(It shall come into force on the Ist day of April, 1973).
(Act 13 of 1973)

55. Allowance on renewal of certain debentures - When any duly stamped debenture is
renewed by the issue of a new debenture in the same terms, the Collector shall, upon application
made within one month, repay to the person issuing such debenture, the value of the stamp on the
original or on the new debenture, whichever shall be less :
Provided that the original debenture is produced before the Collector and cancelled by him
in such manner as the 1[State] Government may direct.

Explanation.-A debenture shall be deemed to be renewed in the same terms within the meaning
of this section notwithstanding the following changes:-

the issue of two or more debentures in place of one original debenture, the total amount secured
being the same;

the issue of one debenture in place of two or more original debentures, the total amount secured
being the same ;

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 DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS

the substitution of the name of the holder at the time of renewal for the name of the original
holder; and

the alteration of the rate of interest or the dates of payment thereof.

CHAPTER VI
Reference and Revision

56. Control of, and statement of case to, Chief Controlling Revenue-authority - (1) The
powers exercisable by a Collector under Chapter IV and Chapter V 2[and under clause (a) of the
first proviso to section 26] shall in all cases be subject to the control of the Chief Controlling
Revenue-authority.
1Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
2Inserted by the Indian Stamp (Amendment) Act, 1904 (15 of 1904), section 7.
(2) If any Collector, acting under section 31, section 40 or section 41, feels doubt as to the
amount of duty with which any instrument is chargeable, he may draw up a statement of the case,
and refer it, with his own opinion thereon, for the decision of the Chief Controlling Revenue-
authority.
(3) Such authority shall consider the case and send a copy of its decision to the Collector,
who shall proceed to assess and charge the duty (if any) in conformity with such decision.

57. Statement of case by Chief Controlling Revenue-authority to High Court - (1) The
Chief Controlling Revenue-authority may state any case referred to it under section 56, sub-
section (2), or otherwise coming to its notice, and refer such case, with its own opinion thereon;-
1[(a) if it arises in a State, to the High Court for that State ;
2[(b) if it arises in the Union territory of Delhi to the High Court of Delhi;
(bb) if it arises in the Union territory of Himachal Pradesh, to the High Court of Punjab and
Haryana upto and inclusive of the 30th April, 1967, and to the High Court of Delhi thereafter;
(c ) if it arises in the Union territory of Manipur or Tripura, to the High Court of Assam ;
if it arises in the Union territory of the Andaman and Nicobar Islands, to the High Court at
Calcutta; and
if it arises in the Union territory of the Lacadive, Minicoy and Amindivi Islands, to the High

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 DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS

Court of Kerala.]
1[(ee) if it arises in the Union territory of Chandigarh to the High Court of Punjab and Haryana.]
1Substituted
for the former clauses (a), (b) and (c ) (Substituted by Adaptation of Laws
Order, 1948-G. G. O. 37 of 1948) by Adaptation of Laws Order, 1950, as amended by the
Adaptation of Laws (Amendment) Order 1950.
2Substituted by the Punjab Re-organization and Delhi High Court (Adaptation of Laws o
Union subjects) Order, 1968, section 3 and Schedule, for Clause (b) (w.e.f. 1st November, 1966).
(2) Every such case shall be decided by not less than three Judges of the High Court,
* * * 1 * * * to which it is referred, and in case of difference the opinion of the majority shall
prevail.

58. Power of High Court * * 4

* to case stated- If the High Court * * * * * * is not
satisfied that the statements contained in the case are sufficient to enable it to determine the
questions raised thereby, the Court may refer the case back to the Revenue-authority by which it
was stated, to make such additions thereto or alterations therein as the Court may direct in that
behalf.

59. Procedure in disposing of case stated - (1) The High Court, * * * 1

* * * upon the
hearing of any such case, shall decide the questions raised thereby, and shall deliver its judgment
thereon containing the grounds on which such decision is founded.
(2) The Court shall send to the Revenue-authority by which the case was stated, a copy of
such judgment under the seal of the Court and the signature of the Registrar; and the Revenue-
authority shall, on receiving such copy, dispose of the case conformably to such judgment.

60. Statement of case by other Courts to High Court * 4 * - (1) If any court, other than a
Court mentioned in section 57, feels doubt as to the amount of duty to be paid in respect of any
instrument under proviso (a) to section 35, the Judge may draw up a statement of the case and
refer it, with his own opinion thereon, for the decision of the High Court, * * * *5* * *
* to which, if he were the Chief Controlling Revenue-authority, he would, under section 57, refer
the same.
1Inserted by the Punjab Reorganization and Delhi High Court (Adaptation of Laws on
Union subjects) Order, 1968, section 3 and Schedule (w.e.f. 1st November, 1966).
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 DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS

2The
words “Chief Court or Judicial Commissioner’s Court” omitted by the Adaptation of
Laws Order, 1950, First Schedule.
3The
words “Chief Court or Judicial Commissioner’s Court” were omitted by the Indian
Independence (Adaptation of Central Acts and Ordinances) Order, 1948.
4The
words “Chief Court or Judicial Commissioner’s Court” omitted by virtue of the
omission in the section.
5The
words “Chief Court or Judicial Commissioner’s Court” were omitted by the Indian
Independence (Adaptation of Central Acts and Ordinances) Order, 1948.
(2) Such Court shall deal with the case as if it had been referred under section 57, and send
a copy of its judgment under the seal of the Court and the signature of the Registrar to the Chief
Controlling Revenue-authority and another like copy to the Judge making the reference, who
shall, on receiving such copy, dispose of the case conformably to such judgment.
(3) References made under sub-section (1), when made by a Court subordinate to a District
Court, shall be made through the District Court, and, when made by any subordinate Revenue
Court, shall be made through the Court immediately superior.

61. Revision of certain decisions of Courts regarding the sufficiency of stamps - (1) When
any Court in the exercise of its civil or revenue jurisdiction or any Criminal Court in any
proceeding under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898,
makes any order admitting any instrument in evidence as duly stamped or as not requiring a
stamp, or upon payment of duty and a penalty under section 35, the Court to which appeals lie
from, or references are made by, such first-mentioned Court may, of its own motion or on the
application of the Collector, take such order into consideration.
(2) If such Court, after such consideration, is of opinion that such instrument should not
have been admitted in evidence without the payment of duty and penalty under section 35 or
without the payment of a higher duty and penalty than those paid, it may record a declaration to
that effect, and determine the amount of duty with which such instrument is chargeable, and may
require any person in whose possession or power such instrument then is, to produce the same
and may impound the same when produced.
(3) When any declaration has been recorded under sub-section (2), the Court recording the
same shall send a copy thereof to the Collector, and, where the instrument to which it relates has
been impounded or is otherwise in the possession of such Court, shall also send him such

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 DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS

instrument.
(4) The Collector may thereupon, notwithstanding anything contained in the order
admitting such instrument in evidence, or in any certificate granted under section 42, or in section
43, prosecute any person for any offence against the Stamp-law which the Collector considers
him to have committed in respect of such instrument :
Provided that-
no such prosecution shall be instituted where the amount (including duty and penalty)
which, according to the determination of such Court, was payable in respect of the instrument
under section 35, is paid to the Collector, unless he thinks that the offence was committed with an
intention of evading payment of the proper duty ;
except for the purposes of such prosecution, no declaration made under this section shall
effect the validity of any order admitting any instrument in evidence, or of any certificate granted
under section 42.

CHAPTER VII
CRIMINAL OFFENCES AND PROCEDURE

62. Penalty for executing etc., instrument not duly stamped - (1) Any person-
(a) drawing, making, issuing, endorsing or transferring, or signing otherwise than as a
witness, or presenting for acceptance or payment, or accepting, paying or receiving payment of,
or in any manner negotiating, any bill of exchange 1[payable otherwise than on demand] 2* * *
or promissory note without the same being duly stamped, or
(b) executing or signing otherwise than as a witness any other instrument chargeable with
duty without the same being duly stamped; or voting or attempting to vote under any proxy not
duly stamped ;
1Inserted by Act 5 of 1927, section 5 (7).
2The word “cheque” omitted by ibid.
shall for every such offence be punishable with fine which may extend to five hundred rupees :
Provided that, when any penalty has been paid in respect of any instrument under section
35, section 40 or section 61, the amount of such penalty shall be allowed in reduction of the fine
(if any) subsequently imposed under this section in respect of the same instrument upon the

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 DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS

person who paid such penalty.

(2) If a share-warrant is issued without being duly stamped the company issuing the same,
and also every person who, at the time when it is issued, is the managing director or secretary or
other principal officer of the company shall be punishable with fine which may extend to five
hundred rupees.

63. Penalty for failure to cancel adhesive stamp - Any person required by section 12 to
cancel an adhesive stamp and failing to cancel such stamp in manner prescribed by that section,
shall be punishable with fine which may extend to one hundred rupees.

64. Penalty for omission to comply with provisions of section 27 - Any person who, with
intent to defraud the Government,-
executes any instrument in which all the facts and circumstances required by section 27 to be set
forth in such instrument are not fully and truly set forth ; or
being employed or concerned in or about the preparation of any instrument, neglects or omits
fully and truly to set forth therein all such facts and circumstances ; or
does any other act calculated to deprive the Government of any duty or penalty under this Act;
shall be punishable with fine which may extend to five thousand rupees.

65. Penalty for refusal to give receipt and for devices to evade duty on receipts - Any
person who-

being required under section 30 to give a receipt, refuses or neglects to give the same; or

with intent to defraud the Government of any duty, upon a payment of money or delivery
of property exceeding twenty rupees in amount or value, gives a receipt for an amount or value
not exceeding twenty rupees, or separates or divides the money or property paid or delivered ;

shall be punishable with fine which may extend to one hundred rupees.

66. Penalty for not making out policy or making one not duly stamped - Any person who-

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 DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS

receives, or takes credit for, any premium or consideration for any contract of insurance and does
not, within one month after receiving, or taking credit for, such premium or consideration make
out and execute a duly stamped policy of such insurance; or

makes, executes or delivers out any policy which is not duly stamped or pays or allows in
account, or agrees to pay or allow in account any money upon, or in respect of, any such policy;

shall be punishable with fine which may extend to two hundred rupees.

67. enalty for not drawing full number of bills or marine policies purporting to be in sets
-Any person drawing or executing a bill of exchange 1[payable otherwise than on demand] or a
policy of marine insurance purporting to be drawn or executed in a set of two or more, and not at
the same time drawing or executing on paper duly stamped the whole number of bills or policies
of which such bill or policy purports the set to consist, shall be punishable with fine which may
extend to one thousand rupees.
1Inserted by Act 5 of 1927, section 5 (8).

68. Penalty for postdating bills, and for other devices to defraud the revenue - Any person
who-

with intent to defraud the Government of duty, draws, makes or issues any bill of exchange or
promissory note bearing a date subsequent to that on which such bill or note is actually drawn or
made ; or

knowing that such bill or note has been so post-dated, endorses, transfers, presents for acceptance
or payment, or accepts; pays or receives payment of, such bill or note, or in any manner
negotiates the same ; or

with the like intent practices or is concerned in any act, contrivance or device not specially
provided for by this Act or any other law for the time being in force ;

shall be punishable with fine which may extend to one thousand rupees.

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 DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS

69. Penalty for breach of rule relating to sale of stamps and for unauthorized sale- (a)
Any person appointed to sell stamps who disobeys any rule made under section 74, and
(b) any person not so appointed who sells or offers for sale any stamp (other than 1[ten
naye paise or five naye paise] adhesive stamp) ;

(c) shall be punishable with imprisonment for a term which may extend to six months, or with
fine which may extend to five hundred rupees, or with both.

70. Institution and conduct of prosecutions - (1) No prosecution in respect of any offence
punishable under this Act or any Act hereby repealed shall be instituted without the sanction of
the Collector or such other officer as the 2[State Government] generally, or the Collector
specially, authorizes in that behalf.
(2) The Chief Controlling Revenue-authority, or any officer generally or specially
authorized by it in this behalf, may stay any such prosecution or compound any such offence.
(3) The amount of any such composition shall be recoverable in the manner provided by
section 48.
1
Substituted by the Indian Stamp (Amendment) Act, 1958 (19 of 1958, section 10.
2
Substituted for the words “Collecting Government” by the Adaptation of Laws Order, 1950, First
Schedule.

71. Jurisdiction of Magistrates - No Magistrate other than a Presidency Magistrate or a

Magistrate, whose powers are not less than those of a Magistrate of the second class, shall try any
offence under this Act.

72. Place of trial - Every such offence committed in respect of any instrument may be tried in
any district or presidency-town in which such instrument is found, as well as in any district or
presidency-town in which such offence might be tried under the Code of Criminal Procedure for
the time being in force.

CHAPTER VIII
SUPPLEMENTAL PROVISIONS.

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 DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS

73. Books etc., to be open to inspection - Every public officer having in his custody any
registers, books, records, papers, documents or proceedings, the inspection whereof may tend to
secure any duty or to prove or lead to the discovery of any fraud or omission in relation to any
duty shall at all reasonable times permit any person authorized in writing by the Collector to
inspect for such purpose the registers, books, papers, documents and proceedings, and to take
such notes and extracts as he may deem necessary, without fee or charge.

74. Powers to make rules relating to sale of stamps - The 1[State Government] * * * *
2 * * * * * may make rules for regulating-
the supply and sale of stamps and stamped papers ;
the persons by whom alone such sale is to be conducted; and
the duties and remuneration of such persons :
Provided that such rules shall not restrict the sale of 3[ten naye paise or five naye paise]
adhesive stamps.

75. Power to make rules generally to carry out Act - The 1[State Government] may make rules
to carry out generally the purposes of this Act, and may by such rules prescribe the fines, which
shall in no case exceed five hundred rupees, to be incurred on breach thereof.
1
Substituted for the words “Collecting Government” by the Adaptation of Laws Order, 1950, First
Schedule.

2
The words “subject to the control of the Governor-General in Council” were omitted by the Government
of India (Adaptation of Indian Laws) Order, 1937.

3
Substituted by the Indian Stamp (Amendment) Act, 1953 (13 of 1958, section 10.

76. Publication of rules - 1[(1) All rules made under this Act shall be published in the Official
Gazette.]
(2) All rules published as required by this section shall, upon such publication, have effect as if
enacted by this Act.

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 DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS

2[76-A. Delegation of certain powers - * * * 3 The 4[State] Government may

be notification in the Official Gazette delegate-
all or any of the powers conferred on it by section 2 (9), 33 (3) (b), 70 (1), 74 and 78 to the
Chief Controlling Revenue-authority; and
all or any of the powers conferred on the Chief Controlling Revenue-authority by section
45 (1), (2), 56 (1) and 70 (2) to such subordinate Revenue-authority as may be specified in the
notification].

77. Saving as to court-fees - 5[Except for the provisions as to copies contained in section 6-
A] nothing in this Act contained shall be deemed to affect the duties chargeable under any
enactment for the time being in force relating to court-fees.

6[77-A. Saving as to certain Stamps - All stamps in denominations of annas four or multiples
thereof shall be deemed to be stamps of the value of twenty-five naye paise or, as the case may
be, multiples thereof and shall, accordingly, be valid for all the purposes of this Act.]

78. Act to be translated and sold cheaply - Every 4[State] Government shall, make provision
for the sale of translations of this Act in the principal vernacular languages of the territories
administered by it at a price not exceeding 7[twenty-five naye paise] per copy.

79. [Repealed.] * * * * 8 * * * *
1
Substituted for the old sub-section (1) by the Government of India (Adaptation of Indian Laws) Order,
1937.
2
Inserted by Pt. I of the Schedule to the Decentralization Act, 1914, (IV of 1914).
3
The words “The Central Government subjects to the provisions of section 124 (i) of the Government of
India Act, 1935 and” omitted by the Adaptation of Laws Order, 1950, First Schedule.
4
Substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
5
Inserted by Punjab Act, VIII of 1922, section 15.
6
Inserted by the Indian Stamp (Amendment) Act, 1958 (19 of 1958), section 11.

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 DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS

7
Substituted by ibid., section 12.
8
Repealed by Act X of 1914, section 4 and Schedule.

Contents

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 GOVERNMENT OF INDIA RULES UNDER THE STAMP ACT

GOVERNMENT OF INDIA RULES UNDER THE STAMP ACT

(Finance Department Notification No. C-63-Stamps-25, Dated 5th May, 1925)
RULES UNDER THE INDIAN STAMP Act, 1899

Contents
v PRELIMINARY

v IMPRESSED STAMPS

v ADHESIVE STAMPS

v MISCELANEOULS

v NOTES AND ADMINISTRATIVE INSTRUCTIONS ON

SECTIONS AND ARTICLES OF SCHEDULES-I AND I-A OF
THE STAMP ACT

CHAPTER-I
PRELIMINARY
1. Short title- These rules may be called the Indian stamp Rules, 1925.
2. Definition- In these rules-
(a) ‘The Act’ means the Indian Stamp Act 1899 (II of 1899).
(b) ‘Section’ means a section of the Act.
(c) ‘Schedule’ means a schedule of the Act.
(d) ‘Superintendent of Stamps’ means the Superintendent of Stamps, Madras, Bombay,
Karachi, Rangoon or Nagpur, and includes the Financial Commissioner, Punjab, and any other
Officer appointed by the Local Government to perform the functions of a Superintendent of
stamps.

3. Description of Stamps- (1) Except as otherwise provided by the Act or by these rules-
(i) all duties with which any instrument is chargeable shall be paid, and such
payment shall be indicated on such instrument, by means of stamps issued by
Government for the purposes of the Act, and

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 GOVERNMENT OF INDIA RULES UNDER THE STAMP ACT

(ii) a stamp which by any word or words on the face of it is appropriated to any
particular kind of instrument, shall not be used for an instrument of any other kind.

Note to clause (ii)-A draft drawn by a firm in Bombay on a bank in Amritsar cannot be stamped with the Foreign
Bill Stamp. See note to rule 17.
(2) There shall be two kinds of stamps for indicating the payment of duty with which
instruments are chargeable namely-
(a) impressed stamps, and
(b) adhesive stamps.

CHAPTER II
OF IMPRESSED STAMPS
4. (1) Hundis- Hundis, other than hundis which may be stamped with an adhesive stamp
under section 11, shall be written on papers as follows, namely:
(a) A hundi payable otherwise than on demand, but not at more than one year after date or
sight and for an amount not exceeding rupees thirty thousand in value, shall be written on paper
on which a stamp of the proper value bearing the word ‘hundi’ has been engraved or embossed.
(b) A hundi for an amount exceeding rupees thirty thousand in value, or payable at more than
one year after date or sight, shall be written on paper supplied for sale by the Government to
which a label has been affixed by the Collector* of stamp Revenue, Calcutta or a Superintendent
of stamps, and impressed by such officer in the manner prescribed by rule 11.
(2) Every sheet of paper on which a hundi is written shall be not less than 85/8 inches long and
51/8 inches wide, and no plain paper shall be joined thereto.
(3) The provisions of sub section (1) of rule 7 shall apply in the case of hundis.

Note- Hundi stamps should not be used for any documents except Hundis under this rule, and for
promissory notes and bills of exchange other than those provided for by section 11 of the Act, or by rules 13
and 17 (see rule 5). No plain paper should be joined to an impressed sheet bearing the word ‘Hundi’. Clause 3
should be noted carefully.

*Government of India, Finance (C.R) 13, dated 20th May 1926.

5. Promissory notes and bills of exchange-A promissory note or bill of exchange shall,

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 GOVERNMENT OF INDIA RULES UNDER THE STAMP ACT

except as provided by section 11 or by rules 13 and 17, be written on paper on which a stamp of
the proper value, with or without the word ‘hundi’ has been engraved or embossed.

6. Other instruments- Every other instrument chargeable with duty shall, except as
provided by section 11 or by rules* 10, 12 and 13, be written on paper on which a stamp of the
proper value, not bearing the word ‘hundi’ has been engraved or embossed.

7. Provision where single sheet of paper is insufficient-(1) Where two or more sheets of
paper on which stamps are engraved or embossed are used to make up the amount of duty
chargeable in respect of any instrument, a portion of such instrument shall be written on each
sheet so used.

(2) Where a single sheet of paper, not being paper bearing an impressed hundi stamp, is
insufficient to admit of the entire instrument being written on the side of the paper which bears
the stamps, so much plain paper may be sub joined thereto as may be necessary for the complete
writing of such instrument:
Provided that in every such case a substantial part of the instrument shall be written on the
sheet which bears the stamp before any part is written on the plain paper subjoined.

**8. One anna and two annas impressed stamps- The duty on any instrument which is
chargeable with a duty of one anna under the Act or of two annas under articles 5, 19, 36, 37, 43,
49 and 52 of Schedule-I may be denoted by a coloured impression marked on a skeleton form of
such instrument by the Collector** of Stamp Revenue at Calcutta or the Superintendent of
Stamps.

**9. The Proper Officer- The officers specified in Appendix-I and any officer appointed in
this behalf by the Local Government of a Governor’s Province, are empowered to affix and
impress or perforate** labels, and each of them shall be deemed to be ‘the proper officer’ for the
purposes of the Act and of these rules.

*Government of India, Finance (C.R) 13, dated 15th October 1927.

**(Government of India, Finance Department (Central Revenues) Notification Stamp No. 13 dated 20th May 1926).
**See note to rule 11.

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 GOVERNMENT OF INDIA RULES UNDER THE STAMP ACT

10. Affixing and impressing of labels by proper officer permissible in certain cases-
Labels may be affixed and impressed or perforated* by the proper officer in the case of any of the
following instruments, namely:

*(Government of India, Finance Department (Central Revenues), notification No. 13 dated the 20th May 1926)

(i) those specified in Appendix II, and the counter parts thereof other than instruments
on which the duty is less than two annas; and
(ii) Those specified in Appendix III, when written in any European language, and
accompanied, if the language is not English, by a translation in English:

Provided that the Location Government may direct that this rule shall apply, subject to any
conditions, which it may prescribe, to agreements or memoranda of agreements such as are
specified in Appendix III, when written in any oriental language.

Notes- (1) The Punjab Government have ruled, under Act XVIII of 1879, that the certificates of Pleaders, Mukhtars
and Revenue agents, admitted under that Act, shall be stamped with impressed labels-(Punjab Government
Notification No. 743, dated 18th July 1887).
(2) Note to clause (ii) and proviso-Instruments of agreements and memorandum of agreement when written in
the Urdu character may, in the Punjab, be stamped with special adhesive labels-(Punjab Government, Finance
Department, Notification No. 3873, dated 6th February 1926).

Financial Commissioners’ Office Punjab

Correction Slip No. 29 Dated Lahore The 13th August 1935
Punjab stamp Manual, 1934
Part-I B, Chapter 2, Page 4

For the proviso to clause (ii) and note (2) to rule 10 the following should be substituted:
‘Provided that the Local Government may direct that this rule shall apply, subject to any
conditions which it may prescribe to any of the instruments specified in Appendix III, other
than Bills of Exchange when written in any oriental language’.
(Government of India, Finance Department (Central Revenues), notification No. 4-Stamps, dated
the 14th July 1934).
(2) Note to clause (ii) and proviso- In the Punjab the restriction on the use of special adhesive

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 GOVERNMENT OF INDIA RULES UNDER THE STAMP ACT

labels has been removed in the case of all instruments (other than Bills of Exchange) specified in
Appendix III to these rules when written in the Urdu character.

( Punjab Government notification No. 543-St. dated the 3rd July 1935).
Price 6 pies

*****

Financial Commissioners’ Office Punjab

Correction Slip No. 68 Dated Lahore The 18th January 1937
Punjab stamp Manual, 1934
Part-I B, Chapter 2, Page 4
In the second line of note (1) to rule 10, the word and comma ‘pleaders,’ should be
deleted.

( Punjab Government notification No. 1046-St. dated the 5th September 1936).

*****

11. Mode of affixing and impressing labels-(1) The proper officer shall, upon any
instrument specified in rule 10 being brought to him before it is executed, and upon application
being made to him, affix thereto a label or labels of such value as the applicant may require and
pay for and impress or perforate such label or labels by means of a stamping machine or a
perforating machine, and also stamp or write on the face of the label or labels the date of
impressing or perforating the same.

Note-It has been ruled that the words ‘before it is executed’ must be taken to mean ‘before an instrument is fully
and finally executed by all the parties thereto,’ hence an instrument executed by one party or more, but not by all the
parties thereto may be stamped under this rule-(Punjab Government letter No. 1051, dated 15th April 1880).

In the case of instruments written on parchment, the labels shall be further secured by
means of metallic eyelets.
(2) On affixing any label or labels under this rule, the proper officer shall, where the duty
amounts to rupees five or upwards, write on the face of the label or labels his initials, and where

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 GOVERNMENT OF INDIA RULES UNDER THE STAMP ACT

the duty amounts to rupees twenty or upwards, shall also attach his usual signature to the
instrument immediately under the label or labels.
(3) The following officers may discharge the functions of the proper officer under sub rule
(2), namely:
(i) Any principal assistant of the proper officer empowered by the Local Government
in this behalf;
(ii) In Calcutta, the Deputy Collector and the Superintendent of the Stamp Department
of the Collector’s office;
(iii) In Karachi, the Assistant Superintendent of Stamps; and
(iv) In Lahore, the head or any other Assistant for the time being in charge of the
stamping work in the Financial Commissioner’s Office.

Note to rule 8-11-The stamping is done in the office of the Financial Commissioners, Punjab (Rule 2(d) and
Appendix I) for the Punjab for the North West Frontier Province. See also Part III, Chapter 6.

Financial Commissioners’ Office Punjab

Correction Slip No. 166 Dated Lahore The 28th March 1942
Punjab stamp Manual, 1934
Part-I B, Chapter 2, Page 5
In the note at end or rule 11 delete the words ‘and for the North West Frontier Province’.
( N.W.F.P. Government (Revenue Department) notification No. 1880 S.A., dated the 15th
January 1942).

*****
12. (1) Certain instruments to be stamped with impressed label- Instruments executed out
of British India and requiring to be stamped after their receipt in British India (other than
instruments which, under section 11 of rule 13, may be stamped with adhesive stamps) shall be
stamped with impressed labels.

(2) Where any such instrument as aforesaid is taken to the Collector under section 18, sub
section (2), the Collector, unless he is himself the proper officer, shall send the instrument to the
proper officer, remitting the amount of duty paid in respect thereof; and the proper officer shall
stamp the instrument in the manner prescribed by rule 11, and return it to the Collector for
delivery to the person by whom it was produced.

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 GOVERNMENT OF INDIA RULES UNDER THE STAMP ACT

Note: See Part III Chapter 6.

CHAPTER III
OF ADHESIVE STAMPS
13. Use of adhesive stamps on certain instruments - The following instruments may be
stamped with adhesive stamps, namely:
(a) Bills of exchange payable otherwise than on demand and drawn in sets, when the amount
of duty does not exceed one anna for each part of the set.
(b) Transfers of debentures of public companies and associations.
(c) Copies of maps and plans and printed copies when chargeable with duty under Article 24
of Schedule-I.

Financial Commissioners’ Office Punjab

Correction Slip No. 80 Dated Lahore The 12th October 1935
Punjab stamp Manual, 1934
Part-I B, Chapter 2, Page 6
In clause (e) of rule 18 for the words ‘copies of maps and plans and printed copies,’ the
words ‘copies of maps of plans, printed copies and copies of or extracts from registers given
on printed forms ‘ should be substituted.
Government of India Finance Department(Central Revenues) notification No. 13., dated the
14th September 1935).

*****
Financial Commissioners’ Office Punjab
Correction Slip No. 192 Dated Lahore The 22nd November 1945
Punjab stamp Manual, 1934
Part-I B, Chapter 2, Page 6
For the existing entry No. 13 (c) as inserted by correction slip No. 30, dated the 12th October
1935, substitute the following :
‘Copies of maps and plans and printed copies, copies of or extracts from registers given on
printed forms and copies of records of the courts and offices under the control of the High Court

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 GOVERNMENT OF INDIA RULES UNDER THE STAMP ACT
of Judicature at Lahore other than the records of Judicial proceedings when chargeable with duty
under Article 24 of Schedule I-A.’

*****
(d) Instruments chargeable with duty under Articles 5 (a) and (b) and 43 of Schedule I.
(e) Instruments chargeable with stamp duty under Article 47 of Schedule I.
(f) Instruments chargeable with stamp duty under Articles 19, 36, 37, 49 (a) (ii) and (iii) and
52 of Schedule I.

Note: See Rules 16 and 17.

13-A. Notwithstanding anything contained in these rules whenever the stamp duty, payable
under the Act in respect of any instrument, cannot be paid exactly by reason of the fact that the
necessary stamps are not in circulation the amount by which the payment of duty shall on that
account be in defect shall be made up by the affixing of one anna and half anna adhesive stamps
such as are described in rule 16, provided that a Local Government may direct that instead of
such stamps, adhesive Court fee stamps shall be used for the purpose.

14. Supply of deficient duty on transfer of share- When any instrument of transfer shares
in a Company or Association is written on a sheet of paper on which a stamp of the proper value
is engraved or embossed and the value of the stamp so engraved or embossed is subsequently, in
consequence of a rise in the value of such shares, found to fall short of the amount of duty
chargeable under Article No. 62 (a) of Schedule I, one or more adhesive stamps bearing the
words ‘Share Transfer’ may be used to make up the amount required.

15. Enrolment of Advocates, Vakils or Attorneys- *When adhesive stamps are used to
indicate the duty chargeable on entry as an Advocate, Vakil or Attorney on the roll of any High
Court such stamps shall be affixed under the superintendence of a gazetted officer of High Court,
who shall obtain the stamp from the Superintendent of Stamps or other officer appointed in this
behalf by the Local Government and account to him for it. Such gazetted officer shall, after
affixing the stamp, write on the face of it his usual signature with the date thereof.

Note: This stamping is at present done in the office of the Financial Commissioner at Lahore.

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 GOVERNMENT OF INDIA RULES UNDER THE STAMP ACT

*(Government of India, Finance Department (Central Revenue), Notification Stamps No. 13,
dated 20th May 1926).

*16. Except as otherwise provided by these rules, the adhesive stamps used to denote duty
shall be the requisite number of stamps-
(i) bearing the words ‘Four annas’ or ‘Two Annas’ or ‘One Anna’ or ‘Half Anna’; and
(ii)(a) in the case of instruments executed elsewhere than in Burma, bearing the words ‘India
Revenue or, where the instrument has been executed in Bihar, and Orissa, the words ‘Revenue B.
& O.’ or where the instrument has been executed in the Bombay Presidency the words ‘Bombay
Revenue’.
(iii) in the case of instruments executed in Burma inscribed for use either for postage or for
revenue or for both postage and revenue.’

*(Government of India, Finance Department (C.R.), Notification Stamps No. 3, dated 31st March, 1934).

17. Special adhesive stamps to be used in certain cases –The following instruments when
stamped with adhesive stamps shall be stamped with the following descriptions of such stamps,
namely:

(a) Bills of exchange, cheques and promissory notes drawn or made out of British India and
chargeable with a duty of more than one anna; with stamps bearing the words ‘Foreign Bill’.

Note-A promissory note, bill of exchange, or cheque drawn or made in British India, and made payable in or drawn
upon any person resident in British India is an ‘Inland instrument’. Any instrument not so drawn made or made
payable is a’ foreign instrument’. (Section 11 and 12 of Act XXVI of 1881). See amendments to articles 13 and 21 of
Schedule I, cheques are no long liable to duty.

(b) Separate instruments of transfer of shares and transfers of debentures of Public

Companies and Associations; with stamps bearing the words ‘Share Transfer’.
(c) Entry as an Advocate, Vakil or Attorney on the roll of any High Court; with
stamps bearing the word ‘Advocate’, ‘Vakil’ or ‘Attorney’, as the case may be.
(d) Notarial acts; with foreign bill stamps bearing the world ‘Notarial’.
(e) Copies of maps or plans and printed copies certified to be true copies; with court
fee stamps.

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 GOVERNMENT OF INDIA RULES UNDER THE STAMP ACT

Financial Commissioners’ Office Punjab

Correction Slip No. 80 Dated Lahore The 12th October 1935
Punjab stamp Manual, 1934
Part-I B, Chapter 2, Page 8
In clause (e) of rule 17 for the words ‘copies of maps or plans and printed copies,’ the words
‘copies of maps or plans, printed copies and copies of or extracts from registers given on
printed forms ‘ should be substituted.
Government of India Finance Department (Central Revenues) notification No. 13, dated the
14th September 1935).

*****
Financial Commissioners’ Office Punjab
Correction Slip No. 192 Dated Lahore The 22nd November 1945
Punjab stamp Manual, 1934
Part-I B, Chapter 2, Page 8
For the existing entry No. 17 (e) as inserted by correction slip No. 31, dated the 12th October
1935, substitute the following :
‘(i) Copies of maps or plans and printed copies, copies of or extracts from registers given on
printed forms and copies of records of the courts and offices under the control of the High Court
of Judicature at Lahore other than the records of Judicial proceedings certified to the true, and
(ii) Printed Central Excise Bond forms to be executed under with court fee stamps’.
*****
(f) instruments chargeable with stamp duty under Articles 5 (a) and (b) or 43 of
Schedule I; with stamps bearing the words ‘Agreement’ or ‘Brokers’ Note,’ respectively.
(g) Instruments chargeable with stamp duty under Article 47 of Schedule I; with
stamps bearing the word ‘Insurance’.

CHAPTER IV
MISCELLANEOUS
18. Provision for cases in which improper description of stamp is used- When an

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 GOVERNMENT OF INDIA RULES UNDER THE STAMP ACT

instrument bears a stamp of proper amount, but of improper description, the Collector may, on
payment of the duty with which the instrument is chargeable certify by endorsement that it is
duty stamps:
*Provided that where the stamp borne on the instrument is a postage stamp and the proper
description of stamp is a stamp bearing the words ‘India Revenue’, or the words ‘revenue B. &
O.’ or the words ‘Bombay Revenue’, the Collector shall so certify if the instrument was executed
before, and shall not so certify if it was executed on or after the Ist April 1935.

Note- See Section 37 and 40 of the Act.

*Government of India, Finance Department (C.R.), Notification Stamps No. 3, dated 31st March 1934.

*19. Evidence as to circumstances of claim to refund or renewal- The Collector may

require any person claiming a refund or renewal under Chapter V of the Act, or his duty
authorised agent, to make an oral deposition on oath or affirmation or to file an affidavit, setting
forth the circumstances under which the claim has arisen, and may also, if he thinks fit, call for
the evidence of witnesses in support of the statement set forth in any such deposition or affidavit.

*Note- See Part III, Chapter 8.

20. Payment of allowances in respect of spoiled or misused stamps or on the renewal of

debentures- When an application is made for the payment, under Chapter V of the Act, or an
allowance in respect of a stamp** which has been spoiled or misused or for which the applicant
has no immediate use or on the renewal of a debenture, and an order is passed by the Collector
sanctioning the allowance or calling for further evidence in support of the application, then if the
amount of the allowance or the stamp given in lien thereof is not taken, or if the further evidence
required is not furnished , as the case may be, by the applicant within one year of the date of such
order, the application shall be struck off, and the spoiled or misused stamp (if any) sent to the
Superintendent of Stamps or other officer appointed in this behalf by the Local Government for
destruction.

*21. Mode of cancelling original debenture on refund under section 55- When the
Collector makes a refund under section 55, he shall cancel the original debenture by writing on
or across it the words ‘Cancelled’ and his usual signature with the date thereof.
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 GOVERNMENT OF INDIA RULES UNDER THE STAMP ACT

*Note -See part III Chapter 8.

**(Government of India, Finance Department (Central Revenue), Notification Stamps No. 13,
dated 20th May 1926).

22. Rewards- On the conviction of any offender under the Act, the Collector may grant to any
person who appears to him to have contributed thereto a reward not exceeding such sum as the
Local Government may fix in this behalf.

Note-See Section 69 of the Act, Part I-A.

The sum fixed is Rs. 50 (Punjab Government No. 1501, dated 24th August 1882). Any magistrate
trying an offender (Section 71) should, if he thinks the grant of a reward necessary, refer the
matter for the orders of the Collector. In order that cases in which rewards should be given are
not lost sight of, the Record keeper should pass over the files of all such relevant cases before
filing them to the Head Vernacular Clerk in order that he might obtain the orders of the Collector.
Fines under the Stamp Act are credited to ‘XVII-Administration of Justice’ and rewards should
be drawn on separate bills and debited to the allotment provided for the purpose under head 7-
Stamps’.

NOTES AND ADMINISTRATIVE INSTRUCTIONS ON SECTIONS AND ARTICLES

OF SCHEDULES I AND I-A OF THE STAMP ACT.

1. In the paragraphs that follow sections of the Stamp Act and articles in schedules I and I-A
thereof are discussed, the discussion being supplemented, where necessary, by quoting the orders
issued by competent authority.

A---Notes on sections of the Stamp Act.

2. (i) Section `(2(1) . ----“Banker “ includes---

(a) person or a corporation or company acting as bankers(Section 3, Act 26 of 1881);and
(b) a Government treasury in respect of local fund money lodged therein.

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(ii) Section 2(2) .— “A bill of exchange is an instrument in writing containing an unconditional

order, signed by the maker , directing a certain person to pay a certain sum of money only to , or
to the order of certain person, or to the bearer of the instrument . A promise or order to pay is not
conditional within the meaning of this section and section 4, by reason of the time for payment of
the amount or any instalment thereof being expressed to be on the lapse of a certain period after
the occurrence of a specified event, which, according to the ordinary expectation of mankind, is
certain to happen although the time its happening may be uncertain, The sum payable may be
‘certain’ within the meaning of this section and section 4, although it includes future interest, or
is payable at an indicated rate of exchange, or is according to the course of exchange, and
although the instrument provides that, on default of payment of an instalment, the balance unpaid
shall become due. The person to whom it is clear that the direction is given, or that payment is to
be made, may be ‘certain person’ within the meaning of this section and section 4 although he is
misnamed, or designated by description only.”(Section 5 Act 26 of 1881.)

(iii) Section 2(3) – In a promissory note or bill of exchange the expression “at sight” and “ on
presentment” mean on demand (Section 21, Act 26 of 1881.). A promissory note or bill of
exchange , in which no time for payment is specified, is payable on demand. (Section 19 of the
same Act.)

(iv) Section 2(5) –Clause(a) relates to a bond with a condition: Clauses(b) and (c) relate to single
bonds.

It is necessary to hold firmly in mind the requisites of a bond. The requisites are as follows :-
(1) It must be in writing.
(2) It must bear the signature, seal, or thumb mark of the obligor,
(3) It must be attested by at least one witness who is not the writed.
(4) It must contain a distinct agreement by which the obligor binds himself
to pay something to the obligee.
(5) It must not be payable to bearer or order.
When any one of these requisites is absent, the instrument is not a bond.

For discussion as to differentiation between a bond and an acknowledgment please see note
under article 1 of the schedules to the stamp Act—paragraph 58 infra.

(v) Section 2(7). - Cheques are no longer liable to stamp duty ( See Indian Finance Act, 5 of
1927.)

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 GOVERNMENT OF INDIA RULES UNDER THE STAMP ACT

(vi) Section 2(8)(d). – The Chief Controlling Revenue Authority in the Punjab is the Financial
Commissioner , and as such he exercises the powers and functions which under the Stamp Act,
are required to be exercised by the Chief Controlling Revenue Authority, such as those
mentioned in sections 45,56,57 and 70 But independently of these, the Financial Commissioner,
being charged with the general control of the stamp revenue as a matter of administration , may
exercise such powers and discharge such duties as the Government may direct, so far as such
powers and duties are not opposed to, or inconsistent with the stamp law.

(vii) Section 2(9)(b). - In the case of Lahore district the powers of Collector have been conferred
on the First Assistant to the Deputy Commissioner, Lahore, The power of Collector to sanction
allowances for non-judicial stamps under Chapter V of the Stamp Act have also been conferred
upon all officers in charge of treasuries who have passed the treasury branch of the departmental
examination (Punjab Government Notification no. 28321-F ., dated the 4th October 1928, and
no. 4983 –R & S., dated the 14th August 1934)
(viii) Section 2 (12). -“Signed “ and “signature” include “ marked “ and “mark” in an illiterate
person(The General Clauses Act, 10 of 1897.)

(ix) Section 2(13) .—The certificate of the Collector under section 32 that the full duty with
which an instrument is chargeable , has been paid, is an impressed stamp for the purposes of
section 49 of the Stamp Act.

(x) Section 2(15). --- “The final order “means not the order authorising a partition to proceed ,
but the order passed after the partition has been made, declaring the various allotments of land .
(Reference by Revenue Board 2 All. 664 , F.B.)

(xi) Section 2(16).--- in section 105 of the Transfer of Property Act(4 of 1882) – a lease of
immovable property is defined as a transfer of a right to enjoy such property , made for a certain
time , express or implied , or in perpetuity, in consideration of a price paid or promised or of
money, share of crops, service, or any other thing of value , to be rendered periodically or on
specified occasions to the transferor by the transferee who accepts the transfer on such terms, The
transferor is called the lessor, the transferee is called the lessee, the price is called the premium
and money , share ,service ,or other thing to be so rendered is called the “ rent” . The definition
is confined to immovable property, and a lease of movable property would fall under schedule 1-
A , article 5(c).

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The word “toll” in clause (c) must be taken in its ordinary sense to mean a tax paid for some
liberty or privilege, such as for passage over a bridge or ferry, or along a highway, or for selling
in a market or fair, and such like does not include “octroi”. (Financial Commissioner’s Circular
no. 35, dated 13th August,1833)
(xii) Section 2(17)—A mortgage is defined in section 58 of the Transfer of Property Act as the
transfer of an interest in specific immovable property for the purpose of securing the payment of
money advanced by way of a loan, an existing or future debt, or the performance of an
engagement which may give rise to pecuniary liability . In the F.B. ruling , 53 P. R. 1916( Allah
Ditta V.Nazar Din) it was held that this definition should be adopted in the Punjab and given its
full logical effect; and in consequences of this finding it was ruled that in the absence o a
covenant to the contrary the mortgage is complete or , in other words the transfer of interest is
effected, not when the consideration for it is paid or made good,

(xiii) Section 2(18). – Expressions referring to “ writing” are to be construed as including

references to printing , lithography, photography, and other modes of representing or producing
words, in a visible form (General Clauses Act,10 of 1897, section 3(58).)

(xiv) Section 2(21) , -- For powers of attorney which are chargeable under the Court –fees Acts,
section 19 , clause(I) and schedule II,. article 10, of that Act should be referred to.

3. Section 3 prescribed what instruments are chargeable under the Act with stamp duty. All
instruments mentioned in schedules I an I-A and not exempted by those schedules, or by an order
made under section 9, are so chargeable if executed in British India : it does not mater whether it
relates to property situate or to any matter or thing done or to be done in or out of British India.

The exemptions given in schedules I-A and I as also remissions and reductions of duty made
under section 9 and reproduced in chapter 1 of this part should be noted carefully.

Proviso (1) --, In regard to the general exemptions in favour of Government the word”
Government “ does not include the local bodies , Court of wards or the Administrator-General.
Where, however, these bodies acted as a Government agency for the transactions of duties
devolving upon Government as part of its ordinary administration such as making roads, erecting
Government buildings, and the like, the general exemption would apply, ( Financial
commissioner’s letter no. 6873, dated 13th September, 1884.) Government must be an express
party, and if an instrument drawn in favour of a Government servant as a trustee for the

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Government , it would be liable to duty, ( All Cir, No. 7, dated 30th October, 1885.)

4. Section 4. - A lease is not covered by this section

5. Section 8. - This section affords facilities to local authorities for issuing debentures upon
payment of composition duty . The penalty in clause(3) should be noted Act 11 of 1879 quoted
has been repealed by Act 9 of 1914.

6. Section 9 (a) The reduction and remissions made by the Governor – General in council
are reproduced in chapter 1 of this part.

7. Section 10. - The rules framed by the Governor – General in council are printed in chapter
2 of this part.

8. Section 11. - Chapter ii of the rules framed by the Government of India and reproduce in
Chapter 2 of this part should be read with this section . The use of adhesive stamps is, as a
general rule, permissive and not obligatory, and where an impressed stamp paper is available and
is suitable for the purpose , it may be used instead of an adhesive label.

The Act excepts parts of bills of exchange payable otherwise than on demand and drawn in sets;
but this exception is practically annulled by rule 13 of the Government of India rules in chapter 2
of this part.

9. Section 12. – Cancellation of the stamp is made obligatory by this section and the penalty
is contained in section 63 of the Act. See also sub – Section (2) . The mode of cancellation is ,
however, left to the individual concerned but it must be effectual.

Public officers should be careful to see that the adhesive stamps on instruments coming before
them have been properly cancelled, and have not been previously use.

10. Section 13. --- This section does not apply to adhesive stamps. The section requires the
stamp to appear “ on the face of the instrument” and so it is necessary that part of the instrument
should be written on the side of the paper which bears the stamp impression (Government of
India letter no. 917, dated 28th February 1881, to Government of Bombay.) Attaching blank
stamp – paper to the instruments written on plain or insufficiently stamped paper in therefore
illegal.

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 GOVERNMENT OF INDIA RULES UNDER THE STAMP ACT

11. Section 16. —A duplicate or counterpart of an instrument may be endorsed under this
section 9 see article 25 of schedule I-A.) No other method of denoting payment of duty has been
prescribed.

12. Sections 17 to 19-A. - Prescribe the proper time for stamping, instruments executed with
in British India must be stamped at or before execution ( Section 17). The first holder in British
India of a foreign bill of exchange payable otherwise than on demand or promissory note must
stamp it before negotiating or presenting it for acceptance or payment (Section 19); or other
foreign instruments must be stamped within three months after arrival in British India (section
18). The amendment in section 19-A should be noted carefully.

Where an instrument executed out of British India is brought to the collector after the expiry of
three months allowed by section 18, he may, if he is satisfied that the omission to tamp it has
been occasioned by accident, mistake or urgent necessity, proceed under sections 41 and 42 to
validate it (Madras Stamps Manual 1933)

13. Section 20. —This section prescribes the method of valuation of an instrument when the
valuation in such an instrument is expressed in a currency other than that of British India. The
following rates have been prescribed by the Government of India for the conversion of the
Currencies hereinafter specified respectively into the currency of British India for the purpose of
calculating ad valorem duty on instruments chargeable therewith: -
Equivalent
Currency Sum In Currency of British
India
Rs A. P.
British £ 1 sterling 13 5 4
French 1 France 0 1 9
German 1 Renten Mark 0 10 9 (as
amended)
United States of America Or 1 dollar 2 12 0
Canadian
Chinese (Shanghai) 1 Tael 2 2 6
British Asiatic Possessions(Straits) 1 Dollar 1 8 0
Hongkong 1Dollar[a1][a2] 1 9 6
Mexican 1Dollar[a3] 1 9 6
Japanese 1 yen 1 2 6

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 GOVERNMENT OF INDIA RULES UNDER THE STAMP ACT

Persian 1 kran 0 5 0
These rates are subject to alteration by a notification in Gazette of India.
Government of India, Finance Department ( Central Revenue)Notification C. no. 125 –
stamps /25, dated 18th September 1925, as amended by Notification no 8-Stamps, dated 7th
November 1931

Contents Next
[a1]
[a2]Thatis “ British Dollar” and the “ Mexican Dollar” which are in current use in the Straits Settlements and
elsewhere
[a3]

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14. Section 26. - This section relates to cases in which the amount or value of the instrument
chargeable with ad valorem duty is indeterminate .

Where no limit is defined in a security bound , or the limit is exceeded , the instrument falls under
schedule 1-A article 57(b) and a fixed duty is payable thereon.

15. Section 27. - Enacts that the consideration and all facts affecting the stamp duty shall be
set forth in the instrument. It should be noted that section 64 makes any intentional evasion of the
requirements of this section in order to avoid paying stamp – duty punishable with a fine which
may extend to Rs. 5000.

16. Section 29 - determines, in the case of certain classes of instruments , the parties by
whom, in the absence of an agreement to the contrary, the stamp-duty is payable, and only needs
special notice in this place , with reference to its effect in connection with the first proviso to
section 3, which exempts from stamp-duty “ any instrument executed by, or on behalf of ,or in
favour of Government in cases where, but for this exemption, the Government would be liable to
pay the duty chargeable in respect of such instrument.”

In determining whether an instrument to which Government is a party comes under this

exemption , regard must be had to section 29. In the case of a sale or lease of waste land by the
Government , the stamp duty would be payable by the grantee or lessee ,and the exemption would
not apply; neither would it in the case of a mortgage deed executed in favour of Government
sanads of jagirs and conveyances of land without pecuniary consideration are exempted by
Government of India notification no. 6 stamps, dated 12th September, 1931 , reproduced in
chapter 1 of this part. In the case of ferry tolls and such like, it is usual for the Deputy
Commissioner to grant a lease or patta , and to take counterpart or kabuliat from the lessee
specifying the conditions of the lease and agreeing to pay certain sums to the Government
treasury periodically. Now ,as the stamp duty on a lease is payable under section 29 by lessee,
and that on the counterpart by the lessor, the general exemption applies to the kabuliat, but not to
the patta, the duty on which would have to be paid by the lessee.
17. Section 30. - It should be borne in mind that under section 65 any person who, on being
required to give a receipt, refuses or neglects to give the same , or who, with intent to defraud
Government is guilty of any devices to evade the payment of duty on receipts , renders himself
liable to a fine which may extend to Rs. 100 . See also proviso(b) to section 35 of the Act. There
seems to an impression among certain trade’s people that a “ cash-memo” for whatever amount
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need not be stamped. That however, is not the law, A cash memo is a ‘receipt under the Indian
Stamp Act, and if the amount exceeds Rs. 20 will require a one anna stamp.

Receipts for salaries , wages, etc , are not exempt, so also vouchers for discount paid to stamp
vendors on sale of stamps. For exemptions see reduction and remissions in chapter 1 of this part.

18. Section 31. - The Collector alone is authorised to decide as to the duty chargeable under
this section , and his decision Is final . But if in doubt he should refer under section 56 to the
Chief Controlling Revenue Authority . no penalty for insufficient stamping, beyond the deficient
duty and the adjudication fee is leviable when the document is unstamped or insufficiently
stamped and is taken to the Collector under section 31. Care should be taken to ensure that
advantage is not taken to cover intentional evasion of the law which should be prosecuted under
chapter VII of the Act , or cases in which a civil suit is about to be founded and which should be
subjected to penalty.( See chapter IV.)

19. Section 32. – The effect of this section is to make the order of adjudication by the Collector ,
as endorsed upon the instrument, final, the duty payable under this section is paid in cash. The
proviso is important , and if and instrument is brought after the period allowed, it cannot be
endorsed nor can any adjudication fee be charged.

20. Chapter IV.--- The provisions of this chapter are very important and the procedure
detailed in it might for convenience of be briefly summarised here. By section 33 all public
officers, with certain exceptions , are required to examine every instrument chargeable with duty
which comes before them in the performance of their official functions, and to impound any
instrument which appears not to be duly stamped. Under section 35 the instruments may be
admitted in evidence in a court, if the party desiring to use it , shall pay the necessary stamp duty
together with a penalty of Rs. 5, or when ten times the deficiency exceeds Rs. 5 then a penalty of
ten times such amount. If the court is doubtful about the amount of stamp duty leviable . it may
proceed under section 60. When such a document is admitted in evidence—an the decision of the
court in this matter in final(section 36) – the court should certify (Section 42) by endorsement on
the instrument that the duty and penalty have been paid, and the name and residence of the person
paying them. An authenticated copy of the impounded instrument admitted in evidence similarly
endorsed together with the money should be sent in original to the Collector after an authorised
copy has been prepared(Section 38(2) ), and retained by the court, for the officer impounding is
not responsible for any damage in transit, The instrument should be returned to the court by the

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Collector after he has done what is required of him by the Act(Section 40(3) ). Section 42)(2)
entitles the person concerned to reclaim the impounded instrument , but the court shall not, in
any circumstances, deliver it before the expiration of one month from the date of impounding it,
and if the collector has certified (section 43) that its further detention is necessary , it shall not
deliver it so long as such certificate is not cancelled.

Officers who are not authorised to receive evidence should send the impounded instruments to
the collector in original ( Section 38(2)) in the manner indicated above.

On receipt of a copy of an instrument which has been impounded and admitted in

Evidence ,the collector should satisfy himself that the proper stamp duty has been realized, and if
it has not , he may proceed under section 61 to obtain a declaration to this effect from the court to
which appeals ordinarily lie from the impounding court, and thereafter proceeds as described in
that section. The collector should also decide whether the person concerned ought to be
prosecuted in the interests of the stamp law (section 43,61,70), and conversely whether the
penalty realized or any portion of it should be refunded (section 39). When the Collector receives
an instrument impounded but not admitted in evidence, he should decide whether stamp duty is
leviable or whether the instrument is duly stamped already . he should certify accordingly and
his decision is final(section 40). If stamp duty be leviable , he should require it to be paid
together with the penalty provided for in section 40(1) (b) . under section 41 the collector may
certify an instrument brought to him in the circumstances stated in the section All duties,
penalties and other charges may be recovered under section 48 . The collector should return the
document when he has done with it to the officer from whom he received it ( section 40(3) ). It
should be noted that all instruments with the exceptions of receipts chargeable with the duty of
one anna and in the case of promissory notes chargeable with a duty of one anna , two annas and
four annas, are excluded from the provisions of section 35,40and 41 the collector cannot certify
the impounded document after levying a penalty or after prosecuting the offender .

Section 34 permits an audit officer to have an unstamped receipt stamped in the course of an
audit of a public account, and section35(b) allows an unstamped receipt to be admitted in
evidence on payment by the person tendering it of a penalty of rupee one.

Detailed instructions issued by the High court for the guidance of courts will be found in chapter
4-D of High Court Rules and Orders, Volume IV, which is here re- produced for facility of

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reference :-

Attention is called to the provisions of section 33 to 35 of the Indian Stamp Act, II of 1899, in
regard to instruments not duly stamped, The procedure laid down in these sections is mandatory
and not discretionary; whatever discretion is permitted under the Act vests in the collector alone,
after the instrument is before him, and with what the civil courts have no concern.

2. By section 33 of the Indian Stamp Act, 1899, all public officers, with certain exceptions,
are required to examine every instrument chargeable with duty which comes before them in the
performance of their official functions and to impound any instrument which appears not to be
duly stamped, Every court impounding an instrument must forthwith note on it as ‘ impounded ,’
such note being dated and signed with the ordinary full signature of the impounding officer.

3. Under section 35 of the same Act, every such instrument , not being an instrument
chargeable with a duty of one anna or half an anna only, or a bill of exchange or promissory note,
may be admitted in evidence in civil court if the party desiring to use it shall pay the amount
necessary to make up the proper stamp duty, together with penalty of Rs. 5 , or when ten times
the amount of the proper duty or deficient portion thereof exceeds Rs. 5 then with a penalty of ten
times such duty or portion . under clause (b) of section 35, however , an unstamped receipt may
be admitted in evidence against the person who has given it, on payment of a penalty of one
rupee by the person tendering it.

4. Section 42 requires that civil courts certify by endorsement on every instrument admitted
in evidence under section 35 that the proper duty and penalty have been levied in respect thereof
and shall also state the name and residence of the person paying them.

5. Section 38 requires every civil courts to sent to the collector an authorised copy of ever
impounded instrument admitted in evidence, with a certificate in writing stating the amount of
the duty and penalty levied in respect thereof . The endorsement required by section 42 should be
transcribed on such copy, when an impounded instrument has not been admitted in evidence
whether from failure to pay the requisite duty and penalty, irrelevancy, want of registration , or
other cause it must be sent in original to the collector, in such cases the provisions of section 46
sub-section (2) , are applicable , the copy to be made under this section must be retained in the
custody of the court.

6. Section 42, subsection (2) , entitles any person tendering a document on which deficient

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stamp duty and penalty has been levied under section 35, to reclaim the same, but the third
paragraph of that section direct that the court shall not, under any circumstances , deliver such
document before the expiration of one month from the date of impounding it , if the collector has
certified that the further detention of such document is necessary, the court shall not deliver it
until such certificate is cancelled , it is obvious that the transmission of the copy to the collector
should be made with the least possible delay to enable him to make such inquiry as may be
necessary within copy should be despatched not latter than 48 hours from the time when the
original is impounded.

7. Any duty or penalty paid under section 35, 37, 40 or 41, and by agreement under section
29, may be included in costs or other wise recovered by the person paying such duty or penalty
under section 44.

21. Section 33.—it should be noted that duty of scrutinising and if necessary, impounding
documents produced is obligatory for all judicial officers, arbitrators, special commissioners, and
the like, and all executive officers other than those specified in the section, under clause 2(b) of
this section the High Court has delegated the duty of examining and impounding instruments to
the Deputy registrar The most important object kept in view when this and the succeeding
sections were framed was to stop, as far as practicable , every hole of escape from the liability
which the law imposes upon the executants of instruments to stamp duty, and officers should
keep that object in view when dealing with all instruments coming before him. It is not an
uncommon practice for persons to produce documents improperly stamped, and on being told
that they will have to pay a specified amount by way of penalty , to withdraw the documents and
forego putting them in evidence, thus escaping punishment for an offence which is not the less an
offence whether they wish to use the instrument or not This should be guarded against, The
stamping of documents in the office of the Financial Commissioner, Punjab, is done strictly
according to the wishes of the persons concerned, and if a document so stamped is found to be
insufficiently stamped, the court or the officer before whom it is produced shall deal with the
same under the provisions of this section.

Clause 3.—An Excise Inspector is not in charge of any office and cannot impound documents

The office of Returning Officer for purposes of election is not a public office for the purpose of
the Act. ( Government of India notification no. 2962-F, dated 19th November 1920.)
22. Section 35.-- The procedure for validating unstamped instruments by chapter IV of the
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Act has no application to an instrument the original of which is lost and is not forthcoming as
under section 35 of the Act, it is only an original unstamped instrument which can be validate by
payment of stamp duty and penalty.

The admission in evidence of any unstamped document is prohibited under this section , but it
does not cover the case of a copy of a document.

23. Section 36. –This section applies to all instruments chargeable with duty , including
instruments chargeable with the duty of one anna , half an anna, bill of exchange and promissory
notes.

The admission of the instrument in evidence does not relieve the person concerned from liability
under section 43.

24. Section 37. -- This section provides for the cases where by inadvertence a stamp of
improper description has been used, The stamp of improper description must be one of the
stamps described in the Indian Stamp Act (Punjab Government endorsement no. 1633, dated 25th
June, 1900). The instructions for dealing with documents improperly stamped are contained in
rule 18 in chapter 2 of this part and should be carefully read.

25. Section 38. – This section treats of the manner in which instruments impounded are to be
dealt with . the objet in sending the copy of the document admitted in evidence, or the original
document not so admitted, is to enable the Collector to decide whether he will prosecute the
person concerned – Sec sections 39,40, of the Stamp Act.

26. Section 39. -- if the penalty recovered is less than Rs.5, no refund can be made, if the
instrument has been written in contravention of section 13 or section 14, it shall be deemed to be
unstamped ( section 15) and must be impounded if produced ( section 33) , and a penalty
recovered if the document is put in evidence ( section 35. ) ; the whole of this penalty may be
refunded by the Collector,

27. Section 40.—The Collector may accept any sum less than ten times the proper duty or
deficient portion thereof, whether such sum exceeds or falls short of Rs. 5 compare section 35
where the minimum penalty is Rs. 5 The decision of the Collector as to the amount of duty
chargeable is final and cannot be questioned by a court.() P.L.R.131 of 1906 F.B. )

When documents are impounded and sent to the Collector under section 38, all that he need do is

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to look for payment of the penalty and insufficient stamp duty to the person from whose custody
the documents came into the hands of the impounding officer. But stamp duty and penalty can be
compulsorily levied under section 48 only from the person liable to pay the proper duty in the
first instance.(Madras Stamp Manual, 1933.)

In certain document purporting to be a deed of division , the registering officer was of opinion
that the value of the property divided was larger than that set forth in the document . The question
was whether, after the successful prosecution of the parties, proceedings could be taken under
section 40 and the insufficient stamp duty and a penalty recovered . The Board of Revenue,
Madras, held that the proceedings under section 40 were still obligatory in spite of the previous
prosecution.(Madras Stamp Manual, 1933.)

28. Section 41. --- This section may be taken as supplementary of chapter III of the Stamp Act
regarding adjudication . Under it an instrument must be presented within a year of execution. The
safeguard is, that the collector must “ satisfied that the omission to duly stamp such instrument
has been occasioned by accident, mistake, or urgent necessity.”

29. Section 42. --- It should be noted that the fee chargeable on an application made by a
person to the collector for the return of an impounded document referred to in sub-Section 2 of
this section has been remitted , vide serial no. 13 of the list of reductions and remissions under
the Court-fees Act (Chapter 1 of part II –c). Further it should be remembered that clause(b) to the
proviso expressly declares that nothing in this section shall affect order 13, rule 9 of the code of
Civil Procedure, which provides that “no document shall be returned which, by force of the
decree, has become wholly void or useless.”

30. Section 43. --- The effect of section 40 an 43 is, that everyone must be allowed an
opportunity of paying the penalty before the collector exercises his discretion under section 70.
Instruments should be validated after proper stamp duty and penalty have been paid
notwithstanding the fact of prosecutions having been instituted in respect of them.

31. Section 44.—Sub section (3) to this section has been added to provide that, where a party
to a suit has obliged to pay stamp duty, through the default of the other party, the duty so paid
may be recovered as costs and not made the subject of a separate suit, (vide Statement of Objects
and reasons.)

32. Section 45.--- (1) The effect to of sub section (2) is to give an informal right of appeal

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from the Collector to the commissioner of the division or the chief controlling Revenue
authority , as the case may be, When ordering a refund of excess duty , order should also be
passed or refund of a sum equal to the court fee paid on the application . ( Government of India ,
finance department, no. 1297- S . R., dated 7th march, 1902)
(2) Commissioner of divisions in the Punjab have been empowered to grant refunds—

(i) under sub section (1) when the mount of the penalty refunded does not exceeds Rs. 500
and

(ii) under sub section (2) when the amount of the excess stamp duty does not exceed Rs. 50.

(Punjab Government notification no. 40573-F . Genl., dated the 24th December 1932.)
33. Section 46. – A copy made under this section is not liable to stamp duty,---vide exemption
(a) to article 24, schedule I-A.

34. Section 47. –Subject to section 34 and section 35(b) , this section does not apply to
receipts .

35. Chapter V.--. Provision is made in this chapter for refund or renewal of stamps (1) when
an impressed stamp has been spoiled ( Section 49),(2) when any person is possessed of a stamp
which he does not require for use (section 54). Under section 49, refund or renewal can be
granted only when the stamped paper alleged to be spoiled falls clearly within one of the several
clauses of the section and application is made within the time prescribed in section 50.

Clause (a) provides for the case of a stamp inadvertently spoiled before any instrument has been
executed on it .

Clause (b) for the stamp on any document which is written out wholly or in part, but which is not
signed or executed by any party thereto.

Clause (c) for the cases of spoiled stamps used for certain bills of exchange or promissory notes.

Clause (d) for any other spoiled impressed stamp on which an instrument has been duly
executed .

Section 53 lays down the mode of making allowances for spoiled or misused stamps.

Section 54 allows a cash refund within 6 months of purchase on certain conditions in the case of
stamps not required for immediate use and which have not been spoiled or rendered unfit for use.

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A deduction of one anna in the rupee is made, but while refunding the value of stamps returned
by a licensed stamp vendor, the Collector should have regard to the orders contained in paragraph
41 infra.

Section 55 allows a refund upon the renewal of certain debentures of the stamp on the original or
on the new debenture, whichever is less, but no other deduction is made. The original debenture
must be produced and cancelled by the Collector , Section 51 authorises the Collector ( see note
to that section ) to make refunds in the case of stamped printed forms no longer required by
banks, etc. Here too, no deduction is made.

The procedure for the refund an renewal of stamps is contained in chapter 7 of Part III, while the
authorities competent to sanction refunds and renewal and the condition under which refunds and
renewal are admissible are given in Appendix A.

36. Section 49.--- “impressed” stamps only are referred to in this section which terms includes
impressed labels . as well as sheets( Section 2913)) and an unstamped document certified under
section 32. In connection with clause(c) no refund can be granted in the case of bill of exchange
which have been used as cover and sent to firms in England or home partners or directors,
although such bills may not have been negotiated, ( Government of India Resolution no. 2696.
Dated 7th June , 1889.) Refunds under sub-clause (6) of clause (d0 of this section are allowable
independently of the refund rules in and under the ac itself in the case of stamps rendered useless
solely in consequence of changes of law or rule . Sub clause (7) of clause (d) makes it clear that a
person who throws aside an insufficiently stamped deed , and gets a new deed in the same terms
drawn up and properly stamped, is entitled to get a refund made to him of the duty which he first
of all paid upon the insufficiently stamped and superseded deed . Registration does not ipso facto
affect the right to refund the value of a stamp of a document which has been registered, and when
refund is made in such a case, the registration office should be informed.( See also section 50.)

37. Section 50.---Instances have occurred in which the limit has operated as a serious
hardship. Local Governments have been authorized therefore to allow, or to delegate power to
any subordinate Revenue-authority not below the rank of Collector or Deputy Commissioner, to
allow refund or renewal of spoiled or useless stamps not required in cases where holders are
unavoidable prevented from applying for refund or renewal within the prescribed time . Deputy
commissioner have been given authority to deal with applications for refund or renewal of spoilt
or useless non-judicial stamps, provided application is made with 2 years of the date of purchase

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or the date on which the stamps were spoilt or rendered useless( Punjab Government letter no.
1622 ( Final.), dated 8th September 1908 ). Such discretion should , however , he very sparingly
exercised and such allegations as ignorance of law with regard to limitation should not be
allowed to constitute a special case. This applies to sections 52 and 54 also.

38. Section 51. --- Refunds only are covered by this section. The section is of particular value
when companies, etc., are wound up, and all their skeleton and other stamps forms becomes
useless, No deduction is required under this section 9 Financial Commissioner’s no. 4209, dated
21st July 1900). The power has been delegated to Collectors ( Financial Commissioner’s
notification no. 179, dated 29th September 1914)
39. Section 52. ---- In every case the Collector must satisfy himself that the misuse was
inadvertent. The section refers to stamps of all descriptions, but caution is necessary in refunding
the value of adhesive stamps. ( see note to section 50.)

40. Section 53.---Court fee stamps should not be granted in exchange for non-judicial stamps.
The deduction required by clause(3) must be calculated on each stamp for which the allowance is
claimed, not on the aggregate value of the stamps of the value of eight annas each ( or total of
two rupees ) would be four annas ( one anna on each) and not two annas only. Where, however,
two or more impressed sheets or labels are used to denote the stamp duty on single instrument in
accordance with the rules in chapter 2 of this part they should , for the purpose of calculating the
deduction , be treated as single stamp, In like manner, where a bill of exchange or promissory
note is drawn in a set, the stamps on all the parts of the set should , for the purpose of calculating
the deduction , be treated as a single stamp, provided all the sets are surrendered for cancellation
( Financial Commissioner’s letter no. 1021, dated 9th February 1884). But where the allowance is
made by means of refresh stamp, no such deduction should be made. Refunds on account of arms
licensed , etc., refused are governed by special rule under the Acts concerned.

41. Section 54.--- Good stamps , purchased more than six months previously,. Are often spoilt
purposely--- an favourite method being be spilling oil or the contents of an ink-pot over them in
order to obtain a refund under section 50, which allows of refund being made within sex moths of
the date of spoiling . The spoiling may, of course, be accidental and the Collector, if satisfied of
this, may make the refund; but it is often willful. The section referees to stamps of all
descriptions, but great caution is necessary in refunding the value of adhesive stamps.

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It has been rules by the Punjab Government in their notification no. 32769-F./G., dated 8th
November 1930 “ that when stamps are returned into the Collector’s store on—
(1) resignation of vendor’s license;
(2) revocation of license for any fault of the licensee;
(3) death of the vendor;
(4) application of the vendor for leave to restore any stamps;
the stamps should be taken back at their full value less a deduction of one anna in the rupee; but
that when they are returned on –
(5) expiration of license;
(6) recall of tamps by Government;
(7) revocation of license for any other cause than that mentioned in (2);
they should be taken back at their full value less only any discount allowed on their sale to the
licensed vendor.

42. Section 55. – This section is intended to give facilities to companies in respect of renewals
of debentures. It should be noted, with reference to the proviso to the section, that rule 21 of the
rules in chapter 2 of this part requires the Collector when making a refund under this section to “
cancel the original debenture by writing on, across it, the word ‘ cancelled ‘ and his usual
signature with the date thereof .” No deduction should be made.

43. Section 56. – All applications under clause(1) of this section for revision of orders of
collectors in the Punjab should be made to the chief controlling revenue authority through the
commissioner of the division (Punjab Government letter no. 314, dated the 6th January 1933.)
The intention of the orders is that although commissioners have no statutory authority , they
should be associated as far as possible in the administration of the Stamp Act. When an
application for revision of the ordered of a collector is forwarded to the Financial Commissioner
under section 56(1) of the stamp Act, the commissioner of the division should , after hearing the
parties, if necessary, express his opinion on the case. ( Financial Commissioner’s letter no.
180/84, dated the 9th January 1935.)
44. Section 57(1)(c).—The Punjab now has a governor . only doubt full cases should be
referred to the High Court and the authority making the reference should express its opinion.

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It may be noted that if the Collector has taken action under section 40(1) (b) and having received
the deficient duty and penalty imposed, has certified under sub-section (1)(a) that the instrument
before him is duly stamped, the effect of sub-section (2) is that the jurisdiction of the Chief
Controlling Revenue – authority to refer to the High Court, whether such instrument is in fact
sufficiently stamped or not, is ousted.

A reference to the High Court under section 57 (1) (b) of the stamp Act can be made only when
there is a case pending which is to be disposed of by the revenue authority on receipt of the
judgment of the High Court, A reference to the High Court on mere abstract question when there
is no case pending before the revenue authority for disposal is not competent

45. Section 59.—“case” means a case that has not already been finally disposed of by the
collector .

46. Section 60. --- The reference under this section can only be made in the circumstances
specified in it . The judge must feel doubt as to the amount of duty to be paid in respect of any
instrument under proviso(a) to section 35. Section 60 does not deal with a case, where reference
has been made to a collector and his adjudication obtained . Where a suit is dismissed with out
being called to hearing no reference can be made as to a document produced in court by the
plaintiff with his plaint. ( Punjab law reporter 131 of 1906, F.B. Mt. Jai Devil Versus Gokul
Chand.)

47. Section 61. – This section gives appellate courts reversionary powers in respect of
decisions of Criminal as well as of Civil and Revenue Courts in the case referred to them (vide
Statement of Objects and Reasons). It may be pointed out here that question of prosecution for
an offence against the stamp law is to be decided by the Collector irrespective of any action of the
revision court under section 61(1) of the stamp Act. ( Deputy Commissioner, Partapgarh V. Ram
Hark 93 I.C., page 909.)

No period of limitation has been prescribed for an application by a collector to an appellate court
for revision of orders under this section, though a court will not entertain a stale application .
Rustomji ‘s Law of Limitation , fourth edition at page 933. ( Financial Commissioner’s letter no.
5291-E. & S., dated the 30th August 1934.)
48. Section 62. – Under this section, the question of intention does not arise. Compare sections
43,64,65(b) and 68.

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49. Section 64.—As gifts and settlements are generally one – sided transactions, either no
value of the property is given, or a nominal value much lower than the real amount is stated in the
instrument. Instruments of the class in question are duly stamped within the meaning of section 2
(11) of the Stamp Act. If there was an intentional under-valuation or the document of its revenue,
then a prosecution would protect the Government against this attempted fraud.

50. Section 68.---if parties chose to divide their contracts so as to lesson the amount of stamps
they may legally do so. Local officers should watch carefully against the practice of post-dating
hundies or bills of exchange in order to evade payment of stamp duty and institute prosecutions
in all cases in which conviction can be obtained (B.G.R. 6006,dated 5th December 1872 , Desai).
51. Section 70.—see section 76-A. No delegation of power has been made by the local
Government , See section 43 where the collector must come to a decision as to intentions. The
collector may delegate his power to sanctions prosecutions. This is a separate matter merely for
bringing the offender before the court.

The chief Controlling Revenue Authority has authorized all Collectors generally to stay any
prosecution or compound any offence arising under sections 63,65,and 69(a) . ( Financial
Commissioner’s notification no. 116, dated 19th may 1910.)
52. Section 71.--- The cases of offences under stamp Act are important and should ordinarily
be tried by stipendiary magistrates familiar with the stamp rules, etc.

53. Section 73.--- Rule 3, chapter 9, part III , authorises Collectors to permit stamp auditors to
inspect records of public offices as contemplated by this section.

54. Section 74.--- The rules framed by the local Government under this section will be found
in chapter 5 of Part III and should be studied carefully.

55. Section 75.—The rules issued by the Government of India are contained in chapter 2 of
this part and chapter 1 of part III and should be noted carefully.

56. Section 76(2).—It should be noted that the rules have the force of law. Hence the penal
clauses are applicable . ( See section 68 (c).)

57. Section 76-A .—Powers have been delegated to Commissioners of divisions in the Punjab
to grant refunds to a certain extent under section 45 of the stamp Act --- se paragraph 32 supra.
(Punjab Government Notification no. 40573 –F. Genl.,dated the 24th December 1932.)

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B—Notes on Articles of Schedule I and I-A of the Stamp Act.

58. (Article 1) Acknowledgment. - One of the most common confusions arises form the
failure to discern whether an entry in an account book is a bond or a mere acknowledgement . An
entry in an account book purports to sum up the former dealings between a money lender and his
client. The entry is always alluded to as “ striking of balance.” The amount due is invariably
stated, Then follows a statement that a debtor acknowledges that this sum is due. If the entry
contained nothing further and was signed by the debtor ore by an agent duly authorised in this
behalf, it shall be an acknowledgment such as is contemplated by section 19 of the Limitation Act.

But besides a mere acknowledgement , the entry in the account books may recite that the debtor
will pay the amount found due. If so, tee will be clearly an additional element of a true bond.
Reverting to the analysis of the requisites of a bond ( notes to section 2(5), paragraph 2(iv) ante)
it would appear that such an entry would be certainly in writing and signed by the obligor,
containing at the same time a distinct agreement by which the obligor binds himself to pay
something to the obligee. If , however , it is not attested by a witness, it is not a bond , It is
merely an agreement. The difference between a bond and an agreement is substantial. The stamp
required on bond is different from that required on a mere agreement , and the penalties are
different.

The entry, however, may not contain a specific promise to pay, and yet there may be an implied
promise. There may , however, be something added to the acknowledgement which , while not a
specific promise in so many words to pay the amount, yet shows that the debtor contemplated
paying the amount and in a way expressed his intention to do so. For instance, while the ordinary
wording of an acknowledgement is “ Rs. 100 baki dena,” i.e. Rs 100 remain due to be paid –
words which have been held not to contain promise --- it will be found that Rs. 100 baki dena
rakhta hun, a distinct promise that the money will be paid . here the bond is complete (provided,
of course, that it is signed and attested), Again there are entries which record that interest is
payable on the balance found due. The courts have held that the fact that the debtor expressed his
willingness to pay interest amounts to a promise to pay the principal . The statement as to interest
is very often the ratio decdidend when determining whether an entry In an account book is a mere
acknowledgement or is in fact an agreement.

Every instrument has be considered on its own merits, If any words importing an agreement be
added, an acknowledgement loses its character as much and becomes an agreement, or if

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witnessed it becomes a bond.

59. (Article 2). Administration Bond - An administration bond is simply a bond given by a
person securing the due administration of property entrusted to him by an order of the court.

60. (Article 3) Adoption-deed. - A document executed by A in favour of B authorising the

latter to adopt his son is not liable to duty under this article as it is merely the parents consent to
the adoption and confers no authority to adopt.( Bengal Stamp Manual)

61. (Article 4) Affidavit – Declarations made by soldiers who enlist under assumed names
added to the Regimental Records are liable to stamp duty of two rupees under this article
( Financial Commissioner’s letter no. 4390, dated 1st August 1887)
The exemption does not apply to any officers of the Customs, Income Tax and Salt Departments,
as they cannot be described as “ Revenue Courts” ( Government of India no. 4 F . 6-I stamps /
125, dated 15th April 1925.)
An election agent’s declaration requires no stamp ( Government of India Notification no. 88,
dated 6th August 1921.)

62. (Article 5.) Agreement.—See section 23-A , notes to section 2(5) and article I in
paragraphs 2(iv) and 58 supra, table of reductions and remissions of stamp duty in chapter 1 and
note to proviso to rule 10 (ii) in chapter 2 of this part.

63. (Article 6) Agreement relating to deposit of title deeds, pawn or pledge. - This article is
intended to relate only to cases in which property is actually given in pledge. All transactions by
which movable property is simply appropriated by way of security for the discharge of a debt or
engagement without parting with its possession ( as, for example , bills of sale of stock in trade)
are outside the scope of the article , and consequently are liable to the duty on mortgage deed as
being instruments whereby one person transfers or creates to , or in favour of , another a right
over, or in respect of specified property ( Select Committee’s Report printed on page 231 of Part
V of Gazette of India, 1898.).

64. (Article 7) Appointment in execution of a power - The legal meaning of the term
”appointment” is the exercise of a power conferred by a conveyance . Hence where a deed under
article 58 provided for the appointment of five trustees and power was given to two of the five

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trustees to remove and discharge any of the trustees, and in exercise of that power these two
trustees executed document discharging and removing two other trustees that document would
fall under article 7. ( Financial Commissioner’s no. 4386 dated 13th June 1914 , to deputy
Commissioner , Lahore.)

65. (Article 12) Award.–This article refers to private awards only an award made by an order
of a court in the course of a suit being excluded from the article . ( See article 45 and table of
reductions etc., chapter 1 of this part.)

Contents Next

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57. (Article 13) Bill of Exchange. --- The table of reductions, etc., in chapter 2 of this part should
be consulted.

Unless darshni hundis are, in practice, merely presented for payment and not for acceptance , they
must be regarded as on the same footing as bills as sight and bear an ad valorem stamp. It is
believed that in the Punjab hundis are seldom made payable on demand , the so- called darshni
hundis being ones requiring acceptance, and, therefore, being bills payable at sight. Collectors
should give as much publicity as possible to the fact that samchari chittis serving the purposes of
hundis or letters of credit not payable on demand are liable to stamp -–duty , and at their
execution on unstamped paper will render the writers liable to prosecution ( Punjab Stamp
Circular 7, dated 10th July 1893)
It is also believed that Indian bankers seldom or never draw hundis in sets of two or three, after
the English fashion , the usual practice being, when the original has been lost, to issue a duplicate
or triplicate . In such a case the original should be stamped as prescribed in article 13 for bills
drawn singly and the duplicate or triplicate should be stamped to the same amount as the
original , up to a maximum of one rupee and eight annas under article 25. District officers should
take every opportunity of explaining the rules respecting stamps on hundis to the respectable
bankers in their districts, and of informing them that the reduced rates in article 13 are only
applicable when the English plan of drawing bill in sets is followed.

Indian bankers should be cautioned against the practice of drawing hundis bearing a date
subsequent to that on which they were actually drawn with the object of evading stamp duty by
making them appear to be bills payable on demand; and the public should be warned that post-
dated bills are not payable otherwise than on demand , and that any person who, which
fraudulent intern, post-dated bill or promissory note , or accepts, negotiates, or pays such,
knowing it to be post-dated, renders himself liable to the penalty prescribed in section 68.

58. (Article 15) Bond. - The notes to section 2(5) and article 1, paragraphs 2(iv) & 58 supra
and chapter 1 of this part should be consulted .

So far as simple money bonds with penalties attached are concerned, the principal secured should
be deemed to be the amount on which stamp – duty is leviable ( Punjab Circular memo . no. 7
dated 21st June 1889)

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59. (Article 17) Cancellation of instrument – An instrument which cancels a will is exempt,
See table of reductions , etc., in chapter 1 of this part.

60. (Article 18) Certificate of sale - Section 24 should be read with this article. An
endorsement by the court on the copy of a mortgage deed certifying that the plaintiff was the
auction purchaser of it, is a certificate of sale under this article.

61. (Article 23) . Conveyance.– sections 2(10) , 4,6-A and 28 and table of reductions , etc , in
chapter 1 of this part should be consulted . The stamp duty on a conveyance is properly
calculated on the consideration set forth therein and not on the intrinsic value of the property
conveyed .

Entries in the Cantonment House Property register are evidence of nothing except that the
Government assent to the transferee named in the entry occupying the place of the transferor ;
they are no evidence of title. Further, the Cantonment Executive officer ought to refuse to register
any transfer unless it is evidenced by a written conveyance or bill of sale stamped under article 23
of the Stamp Act. Undisputed transfers should be recorded in the mutation register irrespective of
the existence or non-existence of a written deed, but where a deed is executed, it must be
stamped, Many “ agreements “ may in fact be conveyances in order to avoid proper duty..

62. (Article 24) Copy of Extract - Section 46 and table reductions etc,. in chapter 1 of this part
should be consulted, The article refers also to attested copies of documents granted by Municipal
and District Board Officers. Extracts from Patwari’s registers also require to be stamped if they
bear the certificate of a public officer , but not otherwise. This applies to all officers in customs,
Income Tax and Salt Departments and a copy or extract issued by them is liable to stamp duty
provided court-fees are not payable . (Government Of India , no. 4-F . 6-I, Stamps /25 , dated 15th
October 1925,)

63. (Article 25 ) Counterpart or duplicate --- Notes to article 52 in paragraph 90 infra and
table of reductions, etc, in chapter 1 of this part might be read.

64. (Article 27) Debenture is a “ deed poll, charging certain property with the repayment of a
loan advanced by a certain person therein named at a given interest “ ( wharton). Debentures
issued in pursuance of a mortgage-deed are exempted from further duty; the duty is payable once
upon the mortgage deed, and not again upon separate debentures issued in conformity with it

This provision is intended for the benefit of limited companies, and does not apply to

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private persons or proprietors of estates issuing debentures-issuers will be responsible , not only
for the payment of the duty on the mortgage, but also for the payment of the additional duty
which is required under the existing law for debentures issued under the mortgage.

See table of reductions , etc., in chapter 1 of this part.

74. (Article 30) Entry as an advocate or Attorney on the roll of any High Court - This article
was made applicable to advocates on the roll of the Punjab Chief Court by section 10(1) of the
Legal Practitioners Act, 1884, But the Chief Courts having been constituted a High Court from
1st April 1919, the article now applies ipso facto. See table of reductions, etc., in chapter 1 of this
part, As regards other legal practitioners the stamp on their certificates is regulated by section 25
and schedule II of Act 18 of 189\79 These certificates or licenses should be stamped before
completion.

75. (Article 31.) Exchange of property – Instrument of – When two persons mutually transfer
the ownership of one thing for the ownership of another, neither thing or both thins being money,
only the transaction is called and “ exchange” A transfer of property in contemplation of an
exchange can be made only in manner provided for the transfer of such property by sale.
(Transfer of Property Act, 4 of 1882.)

See table of reductions, etc, in chapter 1 of this part

76. (Article 32) Further charge - Instrument of The following illustrates the distinction between a
“ further charge” and a “ fresh mortgage” A having mortgaged his land to B, subsequently re-
mortgaged the same land to C, the original mortgage to B still subsisting . The second
transaction is a “ fresh mortgage” and no a “ further charge” The words “ further charge” include
all cases in which the parties to the original deed desire to increase the liability to which the land
is already subject . In a “further charge, “ the parties are the same as in the original mortgage
deed, while in a “fresh mortgage” the parties are different.

77. (Article 33). Gift—Instrument - A gift is defined in section `122 of the transfer of Property
Act( 4 of 1882), as “ the transfer of a certain existing movable or immovable property made
voluntarily and without consideration , by one person called the “ donor “ to another called the
“donee” and accepted by or on behalf of the “ donee” such acceptance must be made during the
life time of the “ donor” and while he is still capable of giving . If the “ donee” dies before
acceptance the gift is void.

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78. (Article 34) Indemnity Bond - “A contract by which one party promises to save the other
from loss caused to him by the conduct of the promisor himself , or by the conduct of any other
person , is called a contract 0f indemnity.” (Indian Contract Act, 9 of 1872, Section 142.)

79. (Article 35) Lease. – Section 2(16), article 25 and the table of reductions and remissions in
chapter 1 of this part should be consulted .A letter of written by tenant to the landlord offering to
take on rent the latter’s property is also a lease for the purpose of this article.

80. (Article 36.) Letter of allotment of shares. - This represents the acceptance by the company
of an offer to take shares. It is not evidence of land proprietary interest in the shares , and this has
got to be exchanged for the share certificate which is issued at subsequent stage.

81. (Artilce37) – Letter of credit - A letter of credit is where merchant or correspondent writes to
another requesting him to credit another with a sum of money on account of the writer (Tomlin).
A letter of credit is not negotiable.

82. (Article 39) Memorandum of Association of a company - The memorandum of association of

a charitable association is not liable to stamp duty” Company” does not include “ Society”
registered under Act 21 of 1860 and the memorandum of association of any such society does
not require to be stamped, (Government of India no. 3518, dated 22nd July 1890)

83. (Article 40) Mortgage-deed - The definitions of the different kinds of mortgages given in
section 58 of the Transfer of Property Act may be referred to for guidance. It will be sufficient to
explain here that the four classes under which mortgages in India usually fall are:- (1) simple
mortgage, (2) mortgages by conditional sale , (3) usufructuary mortgages , and (4) English
mortgages. These may be described as the primary varieties of Indian mortgages, But a
combination of some of these forms with others gives rise to what may be called composite
mortgages. Thus , for instance, a simple mortgage as well as a mortgage by conditional sale may
be combined with a usufructuary mortgage, and such combinations are not of unfrequent
occurrence.

Generally speaking, the main difference between a simple mortgage are that in a simple
mortgage the mortgaged property remains in the possession of the mortgagor, the mortgagor
incurs a personal liability and the mortgage can sue for his debt and obtain a decree entitling him
to bring the mortgaged property to sale in satisfaction of his decree. A simple mortgage is called a
mortgage without possession( rahn bila qabza) and a usufructuary mortgage a mortgage with

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possession (rahn ba qabza). The words “ agreed to be given” imply a positive and not a
conditional agreement, and cannot operate, for example , to make a bai bil-wafa (Conditional)
mortgage chargeable as a conveyance, when the only agreement to give possession in the deed is
not a positive agreement to give the mortgage possession as mortgage, but only an eventual and
conditional agreement to give him possession as proprietor( Financial Commissioner’s letter no.
1193, dated 14th February 1880). But where the instrument gives the mortgagee unconditional
power of entry and possession at his option and of retaining it until redemption, this amounts to
an agreement for possession made at the time of execution and brings the instrument within
clause (a) (Financial Commissioner’s letter no. 741, dated 24th January 1883.)
If a mortgage deed is executed by a mortgage, mortgagor and surety, it need be stamped only in
accordance with article 40(b) , and the mere fact that there are two contracts embodied in the
instrument, the one by the mortgagor and the other by the surety, does not bring the instrument
with in provision of section 5 of the Stamp Act, and there is no need for an additional stamp
under article 57 (b) ( 15 P.R. 1910 , F.B. Reference Commissioner, North-west Frontier
Province.)

84. (Article 42.) Notarial Act - The question of what constitutes a Notarial Act was much
discussed in the Punjab in 1870; the definition given in this article leaves the matter very much as
it was before, It has been held that the attestation of a power-of –attorney, by a Deputy
Commissioner or other civil officer, as provided for in section 85 of the Evidence Act, is not a
Natorial Act, and it cannot therefore be charged under this article, as civil officers in the Punjab
are not Notaries Public, not persons lawfully acting as such, The Evidence Act does not prescribe
the conditions under which a power-of – attorney is to be attested by a civil officer; it merely
directs that courts of law shall “ presume that every document purporting to be a power – of –
attorney , and to have been executed before and authenticated by a Notary Public, or any court,
Judge Magistrate, British Consul or vice –consul , or representative of His Majesty, or of the
Government of India, was so executed and authenticated.”

The law therefore does not require civil officers to make such attestation; but if they are
desired, there can be no objection to their making them or to the levy, under executive orders, of
a fee for the service performed. Any fee so levied should credited as stamp revenue(Letters
nol1539,dated 10th march 1870 , and no. 4445, dated 29th October 1870, from the government of
India, Finance Department, to the Secretary to Government, Punjab). All civil officers are to act

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upon this ruling; the fee is one rupee (now Rs. 2) to be levied by means of a notarial stamp , to be
affixed to the certificate of attestation (Punjab Government letter no. 224 , dated 26th January
1886). It is common practice for lawyers and others to present such powers – of –attorney , etc,.
for attestation by magistrates See also note to article 48, paragraph 88 infra.

On a question which arose a s to the attestation by civil officers of power-of –attorney,

drawn in England, and sent out to India for execution , the Financial Commissioner ruled as
follows:-
“The Financial Commissioner is unable to decide whether the attestation of a deed
by a Justice of the Peace will be held in England to be sufficient. As a rule , English Courts
no doubt consider the attestation of a Justice of the peace sufficient, and there can e no
possible objection to a Deputy Commissioner or other Justice of The Peace attesting a deed,
If , however, in the case of any particular instrument , the person who wishes to execute it
doubts the validity of an attestation by a Justice of the Peace, it is for the person interested
to find out from his lawyer at home what officer should be asked to attest the execution . It
is impossible for the Financial Commissioner to decide what authority will be recognized
by English courts; and such decision, if it were made, could not be binding on the
courts.” (Financial Commissioner’s letter no. 7369,dated 29th October 1885.)
The acts of Notaries Public appointed under the Negotiable instrument Act must of course
be charged under this article .

In their circular memo. No. 12/4639-G., of the 14th December 1898, the Judges of the
Chief Court observed, that in some districts of the Province a notarial stamp of one rupee ( now
Rs. 2) is caused by presiding officers to be affixed to powers-of attorney produced by attorneys
appearing in civil criminal cases in their courts for attestation , in addition to the court-fee stamp .
As the practice is quite unauthorized, they direct that no extra fee be levied for attestation by the
court in which the power-of – attorney is to be used.

84. (Article 45). Partition, --Instrument of. - Note to section 2(15) , paragraph 2 (X) supra might
be read. It is the smaller share that are separated from the smaller at whichever partner’s instance
a partitions takes place the Following example will also explain :-

For equal shareholders each having four anna share agree to partition . The duty is levied on 12
annas of the value of the whole property.

Of three share holders having respectively shares of one half, one third and one sixth ., two
apply to have their shares partitioned off. The duty is levied on half the value of the property .

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One share holder having two-thirds of property obtains separtion from the remainder, who
hold jointly one – third and who desire to continue to hold their share jointly, The duty is levied
on one – third of the value of the property.

The parties to an application for partition should be called upon to deposit in court the
amount of stamp-duty . As to the proportion of duty leviable from them the provisions of duty
leviable form them the provisions of section 29 (g) of the Act should be consulted . The value of
the land must be stated in the papers ( section 27) , and should be the market value, and the
collector has power to determine the proper stamp ( Financial Commissioner’s Book Circular no.
V, dated 15th March 1880) The value of the stamp to be fixed to the final order should be
deposited in cash, together with the costs of the partition itself , at the time when the proceeding
regulating the partition is recorded by the investigating officer in the presence of the parties and
when the partition is complete and the period of appeal has passed, the necessary stamp should
be purchased and affixed to the partition order ( Financial Commissioner’s Book Circular no.
XVI,dated 6th August 1880). The stamp paper purchased with the money lodged by the person or
person concerned in the partition should be simply field with the proceedings after being
cancelled in the usual way, and an entry made on it of the case to which it belongs, (Financial
Commissioner’s Book circular no. XX, dated 1st October 1880)

85. (Article 46) Partnership -- “Partnership” is the relation which subsists between persons who
have agreed to combine their property, labour, or skill in some business and to share the profits
thereof between them . Persons who have entered into partnership with one another are called
collectively a “ firm” ( Indian Contract Act, 9 of 1872-). An instrument regulating the terms on
which the management of a business is to be carried on is a deed of Co-partnership.

86. (Article 47) Power of Attorney. - See section 30 and table of reduction , etc., in chapter 1 of
this part should be consulted . there is no objection to two or more persons jointly executing a
general power—of –attorney to one and the same individually, provided there is community of
purpose between the persons so executing the instrument, although inter se they mat have
separate interests and liabilities, Thus a power-of –attorney by all the members of a mutual
insurance club, nominating as attorney to execute policies, requires a single stamp. The point to
be regarded in such cases is , have the parties executing the instrument a common object or
purpose? When this can be shown, a single stamp will be sufficient, but where the appointment is
made for the purpose of protecting or carrying out entirely separate and distinct interests, a single

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stamp would not be sufficient.

Clause (a). A power of attorney stamped with a stamp of rupee one is sufficient to cover all the
operations under the Indian Registration Act.

89. ( Article 49) Promissory Note - This article was amended as it now stands by Government
of India Act 43 of 1923, It was sought to enhance the duty on all promissory notes, but a
concession was made in favour of the “ small man” in view of the fact that these promissory
notes, if insufficiently stamped or not stamped in the first instance , cannot be validated
afterwards. Act 11 of 1926 was also enacted to validate certain promissory notes which
erroneously but in good faith wee stamped with postage stamps of two annas and four annas.

90. (Article 52) Proxy.--- This article provides for the stamping of proxies for use at a meting
of a company , but makes no provision as regards proxies for use at meeting of creditors.

The letter would apparently require to be stamped under article 48 as a power –of –attorney to
perform a single act. It necessitates execution of a creditor’s proxy form on stamped paper or
presentation of the form for affixing an impressed stamp . This distinction is not generally known
with the result that many proxy forms signed by creditors are incorrectly stamped, and are
therefore inadmissible at meetings at which they are offered, See article 48 , section 62(I)(c) and
table of reductions etc., in Chapter 1 of this part.

91. (Article 53) Receipt – See section 2 ( 23). A letter sent by post acknowledging the
arrival of a remittance exceeding twenty rupees in amount would require an anna stamp, and if
unstamped would not be a valid acquittance, unless the remittance was charitable subscription or
other payment without consideration, or unless it fell under any of the exemption made in the
article, or had been specially exempted under section 9 . Receipt does not include an
advertisement . Receipts drawn on account of cantonment or other local funds are not exempt
from stamp-duty ( Civil Account Code, Volume I, chapter I, paragraph 11.) . The
acknowledgment taken from a decree holder when he has been placed in possession of
immovable property in execution of a decree ( dakhal-nama ) does not require a stamp. The
general receipt given by the head of an office on the back of noted that when a receipt is granted
in duplicate, the duplicate must also bear a stamp . See table of reductions, etc., in chapter 1 of
this part, A receipt given by a stamp vendor on a voucher in form A. & T. 349 is also no exempt
from stamp-duty.

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92. (Article 55) Release - Where a mortgage of land with possession executes a document
transferring his rights over the property to the mortgagor that document would usually be liable to
be stamped as a reconveyance if the original mortgage deed had been a mortgage by conditional
sale. In all other cases it would be liable to be stamped as a release ( Bom. Registration Manual).
It is not uncommon that deeds of release are executed which are in fact deeds of partition .

93. (Article 56) Respondentia Bond .- A Respondentia bond differs from a Bottomry bond in
that in the former case the cargo is mortgaged while in the latter the vessel is mortgaged.

94. (Article 57) Security bond – a decree-holder is allowed to recover the decretal amount on
giving security pending an appeal to the Privy Council and in compliance with this order pledges
a house, The deed is governed by article 57( Financial Commissioner’s no. 591-274-4, dated 10th
February 1919). Security bonds presented to a court in pursuance of an order passed under the
provisions of Code of Civil Procedure or Criminal Procedure , which should be stamped under
this article, are also liable to court-fees under article 6, schedule II, Court- fees Act.

95. (Article 58 ) Settlement – instrument of. – A deed disinheriting an elder is a will

( Financial Commissioner’s letter no. 591-271-3, dated 18th may , 1917).

96. (Article 62) Transfer. - This article applies whether the transfers are with or without
consideration. If it were not so it might be considered that a transfer without consideration was a
gift (article 33) and as such liable to a higher rate of duty, The article has no application to “
debentures payable to bearer” nor to transfers not mentioned in it, which would come under
article 23 or 33.The table of reductions , &c., in chapter 1 of this part should be seen

97. (Article 63) Transfer of lease – Under lease is a grant by a lessee to another of a part of his
whole interest under the original lease, reserving to him self a reversion; it differs from a
assignment, which conveys the lessee’s whole interest, and devolves upon the assignee the
responsibility of the covenants in the original lease ( Wharton).

98. (Article 64) Trust. – A trust is an obligation annexed to the ownership of property , and
arising out of a confidence reposed in and accepted by the owner, or declared and accepted by
him for the benefit of another, or of another and the owner ( Indian Trust Act 2 of 1882, section
3) . The distinction between a power and trust is marked. The former is never imperative , the
later is always Imperative , For exemption see the table of reductions , etc., in chapter 1 of this
part.

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99. (Article 65) Warren for Goods – A delivery order ( article 28 ) differs from a warrant for
goods in that it is signed by or on behalf of the owner of the goods, as opposed to the person in
whose custody they are.

100. The following table shows the kinds of stamps to be used on the instruments chargeable
with duty under Stamp Act:-

Number of Description of Kind of stamp to be used Reference to section of

Article instrument the Act or the Indian
according to stamp Rules (See Chapter
Schedule I or I- I of this part) 1925
A
1. Adhesive Revenue Section 11 and Rule 16
1 Acknowledgement
2. Coloured impression Rule 8
Administration 1. Impressed Sheet Rule 6
2
Bond 2. Impressed label Rule 10
1. Impressed sheet Rule 6
2. Impressed label, if engrossed Rule 10 (ii)
on parchment and written in
the English style, so that in the
3 Adoption deed opinion of the officer
empowered to affix labels, the
document could not
conveniently be written on an
impressed sheet
1.Impressed sheet Rule 6
4 Affidavit
2. Impressed label Rule 10 (i)
Agreement or memo of an agreement
1.Adhesive bearing the word Rule 17 (f)
‘Agreement’
Clause (a)
2.Coloured impression Rule 8
3.Impressed label Rule 10 (ii)
5 1. Adhesive ‘Revenue’ Section 11 and rule 16
2.Adhesive bearing the word Rule 17 (f)
Clause (b)
‘Agreement’
3. Impressed sheet Rule 6
1. Impressed sheet Rule 10 (ii)
Clause (c)
2. Impressed sheet Rule 6

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Agreement relating 1.Impressed sheet Rule 6

to deposit of title
6
deeds, pawn or 2.Impressed label Rule 10(i)
pledge
Appointment in 1.Impressed sheet Rule 6
7
execution of a power 2. Impressed label Rule 10(i)
Appraisement or 1. Impressed sheet Rule 6
8
Valuation 2. Impressed label Rule 19(ii)
1. Impressed sheet Rule 6
Apprenticeship 2. Impressed label Rule 10 (ii)
9
Deed 3. Impressed label only if Rule 12 (i)
executed out of British India
Articles of 1.Impressed sheet Rule 6
10 Association of a
2. Impressed label Rule 10 (i) and 12 (i)
Company
1.Impressed sheet Rule 6
11 Articles of Clerkship
2. Impressed label Rule 10(i)
1. Impressed sheet Rule 6
12 Award
2. Impressed label Rule 10 (ii)
Impressed sheet with or Rule 5
Bill of Exchange-
without the word ‘Hundi’
Clause (a)
engraved or embossed thereon
Impressed label Rule 10 (ii)
13 Clause (b)
Adhesive, if drawn in sets and Rule 13
Clause (c) the stamp duty does not exceed
one anna for each part of the set
Impressed sheet (hundi) for Rule 4 (a)
hundis payable at not more
than one year after date of
Clause (d)
sight, and for amount not
exceeding Rs. 30,000 in
individual value
Government paper duly affixed Rule 4 (b)
with label for hundis for
Clause (e) amount exceeding Rs. 30,000
and for hundis payable at more
than one year after date or sight.

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If drawn out of Adhesive (Foreign Bill) Rule 17 (a)

British India
1.Impressed sheet Rule 6
14 Bill of Lading
2.Impressed label Rule 10 (i)
15 Bond 1. Impressed sheet Rule 6
16 Bottomry Bond 2. Impressed label Rule 10 (ii) and 12 (i)
1. Impressed sheet Rule 6
Cancellation-
17 2. Impressed label if written in Rule 10 (ii)
Instrument of
European language
1. Impressed sheet Rule 6
18 Certificate of sale
2. Impressed label Rule 10(ii)
Certificate or other 1. Adhesive Rule 13
19
document 2. Coloured impression Rule 8
1. Impressed sheet Rule 6
20 Charter Party
2. Impressed label Rule 10 (i)
21 Omitted
Composition Deed 1. Impressed sheet Rule 6
22 2. Impressed label Rule Rules 10 (ii) and 12
(i)
1. Impressed sheet Rule 6
23 Conveyance 2. Impressed sheet if written in Rule 10 (ii) and 12 (i)
European language
1. Adhesive court fee label Rule 17 (e)
obligatory in the case of copies
24 Copy or Extract certified to be true copies
2. Impressed sheet for other Rule 6
purposes
1. Impressed sheet Rule 6
Counterpart or 2. Impressed label for Rule 10 (i) and (ii)
25
Duplicate counterpart of such instruments
as require impressed labels
1.Impressed sheet Rule 6
26 Customs Bond
2. Impressed label Rule 10 (ii) and 12 (i)
Debenture-
Clause (a) 1. Impressed sheet Rule 6
27
2. Impressed label if written in Rule 10 (ii) and 12 (i)
Clause (b)
European language
Delivery order in 1. Adhesive Revenue Section 11 (a) and Rule 16
28
respect of goods 2. Coloured impression Rule 8

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1. Impressed sheet Rule 6

2. Impressed label if written in Rule 10(ii)
29 Divorce European language
3.. Impressed label if any Rule 12 (i)
executed out of British India
Entry as an Impressed label bearing the Section 11 © and Rule (e)
Advocate or word Advocate
30 Attorney on the
Roll of any High
Court
1.Impressed label Rule 6
Exchange of
31 2. Impressed label if written in Rule 10 (ii)
Property
any European language
1. Impressed sheet Rule 6
Further Charge-
32 2. Impressed label if written in Rule 10 (ii)
Instrument of
any European language
1. Impressed label Rule 6
33 Gift-Instrument of 2. Impressed label if written in Rule 10 (ii)
any European language
1. Impressed sheet Rule 6
34 Indemnity Bond
2. Impressed label Rule 10 (ii) and 12 (i)
1. Impressed sheet Rule 6
2. Impressed label if printed or Rule 10(i)
lithographed in an oriental
35 Lease
language when the written
matter filed in does not exceed
one fourth of the printed matter
36 -Letter of allotment 1. Adhesive Rule 13
of shares
37 2.Coloured impression Rule 8
-Letter of Credit
1. Impressed sheet Rule 6
38 Letter of License 2. Impressed label if written in Rule 10 (ii)
European language
Memorandum of 1. Impressed sheet Rule 6
39 Association of a
2. Impressed label Rule 10 (i)
Company
1. Impressed sheet Rule 6
40 Mortgage Deed 2. Impressed label if written in Rule 10 (ii)
European language

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1. Adhesive Revenue Section 11 (a)

2. Coloured impression Rule 8
41 Mortgage of a crop
3. Impression sheet Rule 6
4. Impressed label Rule 10 (i)
Adhesive foreign bill stamp Section 11 (d) and Rule
42 Notarial Act
bearing the word ‘Notarial’ 17 (d)
Note or memorandum by a broker or agent-

1. Coloured impress Rule 8

Clause (a) 2. Adhesive label bearing the Rule 17 (f)
43 word ‘Brokers’ Note’
1. Adhesive ‘Revenue’ Section 11 (a)
2. Coloured impression Rule 8
Clause (b)
3. Adhesive label bearing the Rule 17 (f)
word ‘Brokers’ Note.’
Note of Protest by a 1. Impression sheet Rule 6
44
Master of a ship 2. Impressed label Rule 10 (i)
1. Impression sheet Rule 6
Partition-Instrument
45 2. Impressed label if written in Rule 10 (ii)
of
any European language
1. Impression sheet Rule 6
2. Impressed label if written in Rule 10 (i)
46 Partnership any European language
3. Impressed label only if Rule 12 (i)
executed out of British India
1. Adhesive Section 11, Rule 13 (e)
47 Policy of Insurance and 17 (g)
2. Coloured impression Rule 8
1.. Impression sheet Rule 6
48 Power of Attorney 2. Impressed label if written in Rule 10 (ii)
any European language
3. Impressed label only if Rule 12 (i)
executed out of British India
Promissory Note 3. Impression sheet Rule 6
Adhesive ‘Revenue’ coloured Rule 16
Clause (a)
49 impression
The same as for Bill of Rule 8
Clause (b)
Exchange (Article 13)

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Protest of Bill or Adhesive foreign bill stamp Section 11 (d) and Rule
50 Note by a Notary bearing the word ‘Notarial’ 17 (d)
Public
Protest by the 1. Impression sheet Rule 6
51
Master of a ship 2. Impressed label Rule 10 (i)
1. Adhesive Rule 13
52 Proxy
2. Coloured impression Rule 8
1. Adhesive Revenue Section 11
53 Receipt
2. Coloured impression Rule 8
1. Impression Sheet Rule 6
Reconveyance of
54 2. Impressed label if written in Rule 10 (ii)
mortgaged property
any European language
The same as for a bond (Article
55 Release
15)
56 Respondentia Bond Ditto
57 Security Bond Ditto
1. Impression Sheet Rule 6
58 Settlement 2. Impressed label if written in Rule 10 (ii)
any European language
1. Impression Sheet Rule 6
59 Share warrant
2. Impressed label Rule 10 (i)
1. Adhesive Revenue Section 11 (a)
60 Shipping Order
2. Coloured impression Rule 8
1. Impression Sheet Rule 6
61 Surrender of lease
2. Impressed label Rule 10 (ii)
Transfer , Clauses
(a) and (b)
(1) If transfer by Adhesive stamp bearing the Section (e) and Rule 17
endorsement of word ‘share transfer’ (b)
shares of public
companies and
62
associations
(2) Otherwise Impressed sheet Rule 6 and 14
1. Impressed sheet Rule 6
Clauses (c), (d) and 2. Impressed label if written in Rule 10 (ii)
(e) any European language and the
duty exceeds Rs. 10
The same as for Conveyance ..
63 Transfer of Lease
(Article 23)

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64 -Trust 1. Impressed Sheet Rule 6

65 -Warrant for goods 2. Impressed label Rule 10 (i)

FINANCIAL COMMISSIONERS’ OFFICE PUNJAB

CORRECTION SLIP NO. 194 DATED LAHORE THE 22ND NOVEMBER 1945
Punjab stamp Manual 1934
Part I-B, Chapter 3, Page 38.
Against Article 24 for item 1 in column 3 of the table in paragraph 100 substitute the
following:
1. Adhesive court fee label obligatory in the case of –
(a) copies of maps or plans
(b) printed copies
(c) copies of or extracts from registers given on printed forms
(d) copies of records of the Courts and offices under the control of the High
Court of Judicature at Lahore, other than the records of judicial proceedings certified
to the true copies
(e) printed Central Excise Bond forms to be executed under the Central Excise
Duty Rules 1944.

Contents

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 COURT FEES ACT, 1870

COURT FEES ACT, 1870.

Act No. VII of 1870

Contents
SN Subject

1 PRELIMINARY

2 FEES IN THE HIGH COURTS AND IN THE COURTS OF SMALL

CLAUSES AT THE PRESIDENCY-TOWNS

3 FEES IN OTHER COURTS AND IN PUBLIC OFFICES

3A PROBATES, LETTERS OF ADMINISTRATION ANDCERTIFICATE OF

ADMINISTRATION

4 PROCESS –FEES

5 THE MODE OF LEVYING FEES

6 MISCELLANEOUS

CHAPTER 1

PRELIMINARY

1. Short title. - This Act may be called the Court fees Act, 1870.

Extent of Act. - It extent to the whole of British India;

Commencement of Act. - And it shall come into force on the first day of April , 1870.

2. “Chief Controlling Revenue-authority” defined. - [a1]In this Act, unless there be

anything repugnant in the subject or context, “ Chief Controlling Revenue-authority “ means –
(a) in the Presidency of Fort St. George, [the Presidency of Fort William in Bengal ][a2]
and the territories respectively under the administration of the Lieutenant –Governors [a3]
of [Bihar and Orissa [a4]] and the North- Western Provinces and the Chief Commissioner

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 COURT FEES ACT, 1870

of Oudh[a5]—The Board of Revenue;

(b) in the Presidency of Bombay , outside Sindh and the limits of the town of Bombay—a
Revenue Commissioner;
(c) in Sindh--- The Commissioner;
(d) in the Punjab and Burma, including Upper Burma – the financial Commissioner , and
(e) elsewhere—The Local Government or such officer as the Local Government may, by
notification in the official Gazette, appoint in this behalf.

CHAPTER 2

FEES IN THE HIGH COURTS AND IN THE COURTS OF SMALL CLAUSES AT THE
PRESIDENCY-TOWNS.

3. Levy of fees in High courts on their original sides - The fees payable for the time being to
the clerks and officers ( other than the sheriffs and attorneys) of the High Courts established by
Letters Patent, by virtue of the power conferred by [section 15 of the Indian High Courts Act,
1861, or section 107 of the Government of India Act, 1915. ]

or chargeable in each of such Courts under no. 11 of the first, and Nos, 7,12, 14, { The word
’sixteen‘ was repealed by the Repealing and Amending Act, 1891 9 12 of 1891)} 20 and 21 of the
second schedule to this Act annexed;

Levy of fees in presidency small cause courts - and the fees for the time being chargeable
in the Courts of Small causes at the Presidency towns and several offices shall be collected in
manner hereinafter appearing .

4. Fees on documents filed, etc., in High courts in their extraordinary jurisdiction. - No

document of any of the kinds specified in the first or second schedule to this Act , annexed as
chargeable with fees, shall be lifted , exhibited or recorded in, or shall be received or furnished
by, any of the said High Courts in any case coming before such Court in the exercise of its
extraordinary original civil jurisdiction; or in the exercise of its extraordinary original criminal
jurisdiction;

In their appellate jurisdiction. - Or in the exercise of its jurisdiction as regards appeals from

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 COURT FEES ACT, 1870

the [judgements ([a6]other than judgements passed in the exercise of the ordinary original civil
jurisdiction of the Court) of one or more Judges of the said Court or of a division Court;

or in the exercise of its jurisdiction as regards appeals from the Courts Subject to its
superintendence;

As courts of references and revision – or in the exercise of its jurisdiction as a Court of

reference or revision;

unless in respect of such document there be paid a fee of an amount not less than that indicated
by either of the said schedules as the proper fee for such document.

5. Procedure in case of difference as to necessity or amount of fee. - When any difference

arises between the officer whose duty it is to see that any fee is paid under this chapter and any
suitor or attorney, as to the necessity of paying a fee or the amount thereof, the question shall,
when the difference arises in any of the said High Courts, be referred to the taxing –officer,
whose decision thereon shall be final, except when the question is, in his opinion, one of general
importance, in which case he shall refer it to the final decision of the Chief Justice of such High
Court, or of such Judge of the High Court as the Chief Justice shall appoint either generally or
specially in this behalf.

When any such difference arises in any of the said Courts of Small Causes, the question
shall be referred to the Clerk of the Court , whose decision, thereon shall be final, except when
the question is, in his opinion , one of general importance, in which case he shall refer it to the
final decision of the first Judge of such Court.

The Chief Justice shall declare who shall be taxing officer within the meaning of the first
paragraph of this section

CHAPTER 3

FEES IN OTHER COURTS AND IN PUBLIC OFFICES,

6. Fees on documents filed etc., in Mofussil Courts or in Public Offices - Except in the
Courts here in before mentioned no document of any of kinds specified as chargeable in the first
or second schedule to this Act annexed shall be field, exhibited or recorded in any Court of
Justice, or shall be received or furnished by any public officer , unless in respect of such

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 COURT FEES ACT, 1870

document there be paid a fee of an amount not less than that indicated by either of the said
schedules as the proper fee for such document .

7. Computation of fees payable in certain suits. - The amount of fee payable under this Act in
the suits next [a7]hereinafter mentioned shall be computed as follows:-
(i) For money - In suits for money (including suits for damages or compensation, or
arrears of maintenance of annuities, or of other sums payable periodically) ---- according to
the amount claimed :
(ii) for maintenance and annuities - In suits for maintenance and annuities or other
sums payable periodically )—according to the value of the subject-matter of the suit, and
such value shall be deemed to be ten times the amount claimed to be payable for one year:
(iii) for other moveable property having a market value - In suits for moveable property
other than money, where the subject- matter has a market – value – according to such value
at the date of presenting the plaint:
(iv) In suits ----
(a) for moveable property of no market-value - for moveable property where the subject
matter has no market value, as, for instance, in the case of documents relating to title,
(b) to enforce a right to share in joint family property - to enforce a the right to share in
any property on the ground that it is joint family property,
(a) for a declaratory decree and consequential relief to obtain a declaratory decree or
order, where consequential relief is prayed,
(b) for an injunction; -to obtain an injunction,

(c) for easements; - for a right to some benefit (not herein other wise provided for ) to
arise out of land, and
(d)for accounts - for accounts
according to the amount at which the relief sought is valued in the plaint or memorandum of
appeal .

In all such suits the plaintiff shall state the amount at which he values the relief sought:
(v) for possession of lands, houses and gardens - In suits for the possession of
land, houses and gardens--- according to the value of the subject matter; and such value
shall be deemed to be---
Where the subject-matter is land, and -

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 COURT FEES ACT, 1870

(a) where the land forms an entire estate or a definite share of an estate, paying
annual revenue to Government,
or forms part of such an estate and is recorded in the collector’s register as separately assessed
with such revenue

and such revenue is permanently settled – ten times the revenue so payable:
(b) where the land forms an entire estate, or a definite share of an estate, paying
annual revenue to Government , or forms part of such estate and is recorded as aforesaid;
and such revenue is settled, but not permanently

[ten[a8]] times the revenue so payable:

(c) where the land pays no such revenue , or has been partially exempted form
such payment, or is charged with any fixed payment in lieu of such revenue,
and nett profits have arisen from the land during the year next before the date of presenting the
palint---

fifteen times such nett profits:

but where no such nett profits have been arisen there from the mount at which the Court shall
estimate the land with reference to the value of similar land in the neighbour- hood:

(d) where the land forms part of an estate paying revenue to Government , but is
not a definite share of such estate and is not separately assessed as above-mentioned the
market value of the land:

Proviso as to Bombay Presidency - Provided that, in the territories subjects to the Governor of
Bombay in council the value of the land shall be deemed to be---
(1) where the land is held on settlement for a period not exceeding thirty years and pays the
full assessment to Government – a sum equal to [seven and half][a9] times the survey-
assessment:
(2) where the land is held on a permanent settlement, or on a settlement for any period
exceeding thirty years, and pays the full assessment to government – a sum equal to [fifteen
[a10]] times the survey – assessment ‘ and
(3) where the whole or any part of the annual survey-assessment is remitted – a sum
computed under paragraph910 or paragraph (2) of this proviso, as the case may be, in
addition to [fifteen[a11]] times the assessment, or the portion of assessment, so remitted:

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 COURT FEES ACT, 1870

Explanation .--- The word “ estate” as used in this paragraph, means any land subject to the
payment of revenue, for which the proprietor or farmer or raiyat shall have executed a separate
engagement to Government or which, in the absence of such engagement, shall have been
separately assessed with revenue:

(e) for houses and gardens - where the subject-matter is a house or garden ---
according to market value of the house or garden:
(vi) to enforce a right of pre-emption - in suits to enforce a right of pre-emption
according to the value ( computed in accordance with paragraph V of this section) of the
land, house or garden in respect of which the right is claimed:
(vii) for interest of assignee of land revenue - in suits for the interest of an assignee of
land revenue--- fifteen times his nett profits as such for the year next before the date of
presenting the plaint:

(viii) to set aside an attachment - In suits to set aside an attachment of land or of an

interest in land or revenue – according to the amount for which the land or interest was
attached :
Provided that, where such amount exceeds the value of the land or interest, the amount of fee
shall be computed as if the suit were for the possession of such land or interest:

(ix) to redeem ; to foreclose; - In suit against a mortgagee for the recovery of the property
mortgaged; and in suits by a mortgagee to foreclose the mortgage, or, where the mortgage is
made by conditional sale, to have the sale declared absolute according to the principal money
expressed to be secured by the instrument of mortgage:
(x) for specific performance;- In suits for specific performance
(a) of a contact of sale---- according to the amount of the consideration:
(b) of a contract of mortgage according to the amount agreed to be secured:
(c) of a contract of lease according to the aggregate amount of the fine or
premium ( if any) and of the rent agreed to be paid during the first year of the term:
(d) of an award according to the amount or value of the property dispute:
(xi) between landlord and tenant - in the following suits between landlord and tenant:-
(a) for the delivery by a tenant of the counterpart of a lease,

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 COURT FEES ACT, 1870

(b) to enhance the rent of a tenant having right of occupancy,

(c) for the delivery by a landlord of a lease,
[(cc)] for the recovery of immovable property from a tenant including a tenant holding over after
the determination of a tenancy,]

(d ) to contest a notice of ejectment,

(e) to recover the occupancy of [immovable property [a12]] from which a tenant has
been illegally ejected by the landlord, and
(f) for abatement of rent---
according to the amount of the rent of the [immovable property [a13]] to which the suit refers
payable for the year next before the date of presenting the plaint

8. Fees on memorandum of appeal against order relating to compensation - The amount of

fee payable under this Act on a memorandum of appeal against an order relating to compensation
under any Act[a14] for the time being in force for the acquisition of land for public purposes
shall be computed according to the difference between the amount awarded and the amount
claimed by the appellant.

9. Powers to ascertain nett profits or market-value - If the court sees reason to think that the
annual nett profits or the market- value of any such land, house or garden as is mentioned in
section 7, paragraphs 5 and 6, have or has been wrongly estimated, the Court may, for the
purpose of computing the fee payable in any suit their in mentioned, issue a commission to any
proper person directing him to make such local or other investigation as may be necessary , and
to report thereon to the court.

10. Procedure where nett profits or market- value wrongly estimated - (i) If in the result
of any such investigation the Court finds that the nett profits or market-value have or has been
wrongly estimated, the court, if the estimation has been excessive, may in its discretion refund
the excess paid as such fee: but, if the estimation has been insufficient, the Court shall require the
plaintiff to pay so much additional fee as would have been payable had the said market value or
nett profits been rightly estimated

(ii) In such case the suit shall be stayed until the additional fee is paid, If the additional fee is
not paid within such time as the Court Shall fix, the suit shall be dismissed.

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 COURT FEES ACT, 1870

{ Clause (iii) was repealed by the Repealing and Amending Act, 1891 9 12 of 1891)

11. Procedure in suits for mesne profits or account when amount decreed exceeds amount
claimed - In suits for mesne profits or for immovable property and mesne profits, or for an
account, if the profits or amount decreed are or is in excess of the profits claimed or the amount at
which the plaintiff valued the relief sought, the decree shall not be executed until the difference
between the fee actually paid and the fee which would have been payable had the suit comprised
the whole of the profits or mount so decreed shall have been paid to the proper officer.

Where the amount of mesne profits is left to be ascertained in the course of the execution of
the decree, if the profits so ascertained exceed the profits claimed, the further execution of the
decree shall be stayed until the difference between the fee actually paid and the fee which would
have been payable had the suit comprised the whole of the profits so ascertained is paid. If the
additional fee is not paid within such time as the court Shall fix, the suit shall be dismissed.

12. Decision of questions as to evaluation – (i) Every question relating to valuation for the
purpose of determining the amount of any fee chargeable under this chapter on a plaint or
memorandum of appeal shall be decided by the Court in which such plaint or memorandum , as
the case may be, is filed , and such decision shall be final as between the parties to the suit.

(ii) But whenever any such suit comes before a Court of appeal, reference or revision , if
such Court considers that the said question has been wrongly decided to the detriment of the
revenue, it shall require the party by whom such fee has been paid to pay so much additional fee
as would have been payable had the question been rightly decided, and the provisions of section
10, paragraph (ii), shall apply.

13. Refund of fee paid on memorandum of appeal - If an appeal or plaint , which has been
rejected by the Lower Court on any of the grounds mentioned in the Code of Civil Procedure
[a15], is ordered to be received , or if a suit is remanded in appeal, on any of the grounds
mentioned in section 351 [a16]of the same Code for a second decision by the Lower court, the
Appellate Court shall grant to the appellant a certificate, authorizing him to receive back from the
collector the full amount of fee paid on the memorandum of appeal:

Provided that if , in the case of a remand in appeal, the order of remand shall not cover the
whole of the subject matter of the suit, the certificate so granted shall not authorize the appellant
to receive back more than so much fee as would have been originally payable on the part or parts

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 COURT FEES ACT, 1870

of such subject-matter in respect whereof the suit has been remanded.

14. Refund of fee on application for review of judgement - Where an application for a review
of judgement is presented on or after the ninetieth day from the date of the decree, the Court,
unless the delay was caused by the applicant’s laches, may, in its descretion, grant him a
certificate authorising him to receive back from the Collector so much of the fee paid on the
application as exceeds the fee which would have been payable had it been presented before such
day.[a17]

15. Refund where court reverses or modifies its former decision on ground of mistake -
Where an application for a review of judgement is admitted, and where, on the rehearing, the
Court reverses or modifies its former decision on the ground of mistake in law or fact, the
applicant shall be entitled to a certificate from the Court authorizing him to receive back from the
Collector so much of the fee paid on the application[a18] as exceeds the fee payable on any other
application to such Court under the second schedule to this Act, No. 1, Clause (b) or clause (d).

But nothing in the former part of this section shell entitle the applicant to such a certificate
where the reversal or modification is due, wholly or in part, to fresh evidence which might have
been produced at the original hearing.

16. [Additional fee where respondent takes objection to unappealed part of decree. ] Rep.
Act V of 1908.

17. Multifarious suits - Where a suit embraces two or more distinct subject, the plaint or
memorandum of appeal shall be chargeable with the aggregate amount of the fees to which the
paints or memoranda of appeal in suits embracing separately each of such subjects should be
liable under this Act.

Nothing in the former part of this section shall be deemed to affect the power conferred by
the Code of Civil Procedure, section 9[a19].

18. Written examinations of complaints - When the first or only examination of a person who
complains of the offence of the wrongful confinement or of wrongful restraint, or of any offence
other than an offence for which police-officers may arrest without a warrant, and who has not
already presented a petition on which a fee has been levied under this Act, is reduced to writing
under the provisions of the Code of Criminal Procedure, [a20]the complainant shall pay a fee of

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 COURT FEES ACT, 1870

one rupee [a21]unless the Court thinks fit to remit such payment.{ v of 1898}

19. Exemption of certain documents - Nothing contained in this Act shall render the following
documents chargeable with any fee:-
(i) Power –of – attorney to institute or defend a suit when executed by an officer,
warrant – officer, non- commissioned officer or private of Her Majesty’s Army not in civil
employment.
(ii) [Rep, by the Repeating and Amending Act, 1891 ( XII of 1891-)]
(iii) Written statements called for by the court after the first hearing of a suit.
(iv) [Rep. By the Cantonments Act, 1889 (XIII of 1889 ).][a22]
(v) Plaints in suits tried by Village Munsifs in the Presidency of Fort St. George.
(vi) Plaints and process in suit before District Panchayats in the same
Presidency.
(vii) Plaints in suits before Collectors under Madras Regulation XII of 1816.
(viii) Probate of will , letters of administration , and save as regards debts and
securities , a certificate under Bombay Regulation VIII of 1827, where the amount or value
of the property in respect of which the probate or letters or certificate shall be granted does
not exceed one thousand rupees
(ix) Application or petition to a Collector or other officer making settlement of
land revenue, or to a Board of Revenue, or a Commissioner of Revenue, relating to matters
connected with assessment of land or the ascertainment of rights thereto or interests
therein, if presented previous to the final confirmation of such settlement.
(x) Application relating to a supply for irrigation of water belonging to
Government.
(xi) Application for leave to extend cultivation, or to relinquish land, when
presented to an officer of land-revenue by a person holding under direct engagement with
Government, land of which the revenue is settled, but not permanently.
(xii) Application for service of notice of relinquishment of land or of
enhancement of rent.
(xiii) Written authority to an agent to distrain.
(xiv) First application )other than a petition containing a criminal charge or
information_ for the summons of a witness or other person to attend either to give evidence
or to produce a document, or in respect of the production or filing of an exhibit not being an
affidavit made for the immediate purpose of being produced in Court.

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 COURT FEES ACT, 1870

(xv) Bail –bonds in criminal cases, recognizances to prosecute or give evidence,

and recognizances for personal appearance or otherwise .
(xvi) Petition , application, charge or information respecting any offence when
presented , made or laid to or before a police-officer, or to or before the Heads of Villages
or the Village Police in the territories respectively subject to the Governors in Councils of
Madras and Bombay.
(xvii) Petition by a prisoner, or other person in duress or under restraint of any
Court or its officers.
(xviii) Complaint of a public servant (as defined in the Indian Penal Code), a
municipal officer, or an officer or servant of a Railway Company.{XLV of 1860}
(xix) Application for permission to cut timer in Government forests , or otherwise
relating to such forests.
(xx) Application for the payment of money due by Government to the applicant .
(xxi) Petition of appeal against the chaukidari assessment under Act XX of 1856,
or against any municipal tax.
(xxii) Applications for compensation under any law for the time being in force
relating to the acquisition [a23]of property for public purposes.
(xxiii) Petitions presented to the Special Commissioner appointed under Bengal
Act II of 1869 (to ascertain, regulate and record certain tenures in Chota Nagpore).
(xxiv) [petitions under the Indian Christian Marriage Act, 1872 , sections 45 and
48.][a24]

CHAPTER 3-A

PROBATES, LETTERS OF ADMINISTRATION AND ERTIFICATE OF

ADMINISTRATION.

19-A. Relief where too high a court-fee has been paid. - Where any person on applying for
the probate of a will or letters of administration has estimated the property of the deceased to be
of greater value than the same has afterwards proved to be, and has consequently paid too high a
court-fee thereon, if, within six months after the true value of the property has been ascertained ,
such person produces the probate or letters to the Chief Controlling revenue authority [for the
local area[a25]] in which the probate or letters have been granted, and delivers to such Authority
a particular inventory and valuation of the property of the deceased, verified by affidavit or

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 COURT FEES ACT, 1870

affirmation, and if such Authority is satisfied that a greater fee was paid on the probate or letters
than the law required, the said Authority may---
(a) cancel the stamp on the probate or letters if such stamp has not been already
cancelled;
(b) substitute another stamp for denoting the court-fee which should have been paid
thereon; and
(c) make an allowance for the difference between them as in the case of spoiled
stamps, or repay the same in money, at his discretion .
19-B. Relief where debts due from a deceased person have been paid out of his estate -
Where it is proved to the satisfaction of such Authority that an executor or administrator has paid
debtor due form the deceased to such an amount as, being deducted out of the amount as , being
deducted out of the amount or value of the estate, reduces the same to a sum which, if it has been
the whole gross amount or value of the estate, would have occasioned a less court-fee to be paid
on the probate or letters of administration granted in respect of such estate than has been actually
paid thereon under this Act, such authority may return the difference, provided the same be
claimed within three years after the date of such probate or letters, But when, by reason of
any legal proceeding, the debts due from the deceased have not bee ascertained and paid, or his
effects have not been recovered and made available, and in consequence thereof the executor or
administrator is prevented from claiming the return of such difference within the said term of
three years, the said Authority may allow such further time for making the claim as may appear to
be reasonable under the circumstances.

19-C. Relief in case of several grants. - Whenever{the word “such repealed by the Repealing
and Amending Act, 1891(12 of 1891).} a grant of probate or letters of administration has been or
is made in respect of the whole of the property belonging to an estate, and the full fee chargeable
under this Act has been or is paid thereon , no fee shall be chargeable under the same Act when a
like grant is made in respect of the whole or any part of the same property belonging to the same
estate.

Whenever such a grant has been or is made in respect of any property forming part of an
estate, the amount of fees then actually paid under this Act shall be deducted when a like grant is
made in respect of property belonging to same estate, identical with or including the property to
which the former grant relates.

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 COURT FEES ACT, 1870

19-D. Probates declared valid as to trust-property though not covered by court-fee - The
probate of the will or the letters of administration of the effects of any person deceased heretofore
or hereafter granted shall be deemed valid and available by his executors or administrators for
immovable property whereof or whereto the deceased was possessed or entitled , either wholly or
partially as a trustee, nothwith standing the amount or value of such property is not included in
the amount or value of the estate in respect of which a court-fee was paid on such probate or
letters of administration.

19-E[a26]. Provision for case where too low a court-fee has been paid on probates, etc. -
Where any person on applying for probate or letters of administration has estimated the estate of
the deceased to be of less value than the same has afterwards proved to be, and has in
consequence paid too low a court-fee thereon, the Chief controlling Revenue authority [for the
local area[a27]] in which the probate or letters has or have been granted may , on the value of the
estate of the deceased being verified by affidavit or affirmation, cause the probate or letters of
administration to be duly stamped on payment of the full court-fee which ought to have been
originally paid thereon. In respect of such value and of the further penalty, if the probate or
letters is or are produced within one year from the date of the grant, of five times, or, if it or they
is or are produced after one year from such date, of twenty times, such proper court-fee, without
any deduction of the court-fee originally paid on such probate or letters:

Provided that , if the application be made within six months after the ascertainment of the
true value of the estate and the discovery that too low a court-fee was a t first paid on the probate
or letters, and if the said authority is satisfied that such fee was paid in consequence of a mistake
or of its not being known at the time that some particular part of the estate belonging to the
deceased, and without any intention of fraud or to delay the payment of the proper court fee, the
said Authority may remit the said penalty and cause the probate or letters to be duly stamped on
payment only of the sum wanting to make up the fee which should have been at first thereon.

19-F. Administrator to give proper security before letters stamped under section 19-E - In
case of letters of administration on which too low a court-fee has been paid at first, the said
Authority shall not cause the same to be duly stamped in manner aforesaid until the
administrator has given such security to the court by which the letters of administration have been
granted as ought by law to have been given on the granting there of in case the full value of the
estate of the deceased had been then ascertained .

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 COURT FEES ACT, 1870

19-G[a28]. Executors, etc, not paying full court-fee on probates, etc, within six months
after discovery of under-payment. -Where too low a court-fee has been paid on any probate or
letters of administration in consequence of any mistake , or of its not being known at the time
that some particular part of the estate belonged to the deceased, if any executor or administrator
acting under such probate or letters does not within six months {The words and figures “after the
first day of April 1875, or “ sere repealed by the Repealing and Amending Act, 1891(12 of
1891)} after the discovery of the mistake or of any affects not known at time to have belonged to
the deceased , apply to the said Authority and pay what is wanting to make up the court-fee
which ought to have been paid at first such probate or letters, he shall forfeit the sum of one
thousand rupees and also a further sum at the rate of ten rupees per cent. on the amount of the
sum wanting to make up proper court-fee.

19-H. Notice of applications for probate or letters of administration to be given to Revenue

authorities, and procedure thereon.[a29] – (1) Where an application for probate or letters of
administration is made to any Court other than a High Court, the Court shall cause notice of the
application to be given to the Collector.

(2) Where such an application as aforesaid is made to a High Corut, the High Court shall
cause notice of the application to be given to the Chief Controlling Revenue-authority [for the
local area in which the High Court is situated].

(3) The Collector within the local limits of whose revenue-jurisdiction the property of the
deceased, or any part thereof, is, may at any time inspect or cause to be inspected, and take or
cause to be taken copies of, the record of any case in which application for probate or letters of
administration has been made; and if on such inspection or otherwise, he is of opinion that the
petitioner has under-estimated the value of he property of the deceased, the Collector may, if he
thinks fit, require the attendance of the petitioner (either in person or by agent) and take evidence
and inquire into the matter in such manner as he may think fit, and, if he is still of opinion that he
value of the property has been under-estimated may requie the petitioner to amend the valuation.

(4) If the petitioner does not amend the valuation to the satisfaction of the Collector, the
Collector may move the Court before which the application for probate or letters of
administration was made, to hold an inquiry into the true value of the property :

Provided that no such motion shall be made after the expiration of six months from the date of

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 COURT FEES ACT, 1870

the exhibition of the inventory required by section 277 of the Indian Succession Act, 1865, or, as
the case may be, by section 98 of he Probate and Administration.

(5) The Court when so moved as aforesaid, shall hold, or cause to be held, an enquiry
accordingly, and shall record a finding as to the true value, as near as may be, at which the
property of the deceased should have been estimated. The Collector shall be deemed to be a
party to the inquiry.

(6) For the purposes of any such inquiry, the Court or person authorized by the Court to hold
the enquiry may examine the petitioner for probate or letters of administration on oath (whether
in person or by commission), and may take such further evidence as may be produced to prove
the true value of the property. The person authorized as aforesaid to hold the inquiry shall return
to the Court the evidence taken by him and report the result of the inquiry, and such report and
the evidence so taken shall be evidence in he proceeding, and the Court may record a finding in
accordance with the reqport, unless it is satisfied that it is erroneous.

(7) The finding of the Court recorded under sub-section (5) shall be final, but shall not bar the
entertainment and disposal by the Chief Controlling Revenue authority of any application under
section 19-E.

(8) The Local Government may make rules for the guidance of Cllectors in the exercise of the
powers conferred by sub-section (3).

19-I. Payment of court-fees in respect of probates and letters of administration. - (1)

No order entitling the petitioner to the grant of probate or letters of administration shall be made
upon an application for such grant until the petitioner has field in the court a valuation of the
property in the form set forth in the third schedule ,and the Court is satisfied that the fee
mentioned in No. 11 of the first schedule has been paid on such valuation.

(2) The grant of Probate or letters of administration shall not be delayed by reason of
any motion made by the Collector under section 19
–H sub section 94).

19-J[a30]. Recovery of penalties, etc. - (1) Any excess fee found to be payable on an inquiry
held under section 19-H., subsection 96) , and any penalty or for-feiture under section 19-G,may,
on the certificate of the Chief Controlling Revenue authority, be recovered from the executor or
administrator as if it were an arrear of land revenue by any collector in any part of British India.

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 COURT FEES ACT, 1870

(2) The Chief Controlling Revenue – authority may remit the whole or nay part of
any such penalty or forfeiture as aforesaid , or any part of any penalty under section 19-E or of
any court-fee under section 19-E in excess of the full court fee which ought to have been paid.

19-K. [a31] Sections 6 and 28 not to apply to probates or letters of administrations -

Nothing in section 6 or section 28 shall apply to probates or letters of administration .

CHAPTER 4

PROCESS –FEES

20. Rules as to cost of process - The High Court shall, as soon as may be , make rules as to the
following matters:-

(i) The fees chargeable for serving and executing process issued by such Court in its
appellate jurisdiction , and by the other Civil {In the Punjab the words “ and revenue” are
repealed, see the Punjab Land Revenue Act, 1887 (17 of 1187), section 2 and Schedule} Courts
established within the local limits of such jurisdiction;

(ii) The fees chargeable for serving and executing process issued by the criminal
Courts established within such limits in the case of offences other than offences for which police-
officers may arrest without a warrant ; and

(iii) The remuneration of the peons and all other persons employed by leave of a court
in the service or execution of process.

The High Court may from time to time alter and add to the rules so made

Confirmation and publication of rules - All such rules, alterations and additions shall, after
being confirmed by the Local Government {The words “and sanctioned by the Governor –
General of India in Council “ were repealed by the Devaluation Act ( 38 of 1920), section 2 and
Schedule I } be published in the local official Gazette , and shall thereupon have the force of law

Until such rules shall be so made and published , the fees now leviable for serving and
executing process shall continue to be levied, and shall be deemed to be fees leviable under this
Act.

21. Tables of process–fees. - A table in the English and Vernacular languages, showing the fees

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 COURT FEES ACT, 1870

chargeable for such service and execution, shall be exposed to view in a conspicuous part of each
court .

22. Number of peons in District and subordinate Courts. And . Number of peons in Mofussil
small cause Courts. - Subject to rules to be made by the High Court and approved by the Local
Government {The words” and sanctioned by the Governor -General of India in Council “ were
repealed by the Devolution Act 9 3 of 1920), section 2 and schedule I}
every district Judge and Magistrate of a District shall fix, any may from time to time alter,
the number of peons necessary to be employed for the service and execution of process issued
out of his Court and each of the Courts subordinate thereto , and for the purpose of this section
every Court of small causes established under Act No. XI of 1865 [a32]( to consolidate and
amend the law relating to Courts of small cause beyond the local limits of the ordinary original
civil jurisdiction of the High Courts of Jurisdiction ) shall be deemed to be subordinate to the
Court of the District Judge.

23. Rep. by section 2 and Schedule of the Punjab Land Revenue Act, 1887(XVII of 187).

24. Rep. by the Repealing and Amending Act, 1891 ( XII of 1891).

CHAPTER 5

OF THE MODE OF LEVYING FEES.

25. Collection of fees by stamps. - All fees referred to in section 3 or chargeable under this Act
shall be collected by stamps.

26. Stamps to be impressed or adhesive. - The stamps used to denote any fees chargeable under
this Act shall be impressed or adhesive or party impressed and partly adhesive as the [ Local
Government] [a33]may, by notification in the [ local official Gazette[a34]] , form time to time
direct.

27. Rules for supply , number, renewal and keeping accounts of stamps. - The Local
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,

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 COURT FEES ACT, 1870

(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 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 local official Gazette, and shall thereupon have the
force of law.

28. Stamping documents in advertently received - 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 , field 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.

29. Amended documents. - 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.

30. Cancellation of Stamp. - No document requiring a stamp under this Act shall be field 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 by
punching shall be burnt or otherwise destroyed.

CHAPTER 6

MISCELLANEOUS

31. Repealed by section 163 of Act XVIII of 1923.

32. [Rep. by the Repealing and Amending Act, 1891 (XII of 1891.]

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 COURT FEES ACT, 1870

33. Admission in criminal cases of documents for which proper fee has not been paid. -
Whenever the filing or exhibition in a criminal court of a document in respect of which the proper
fee has not bee paid is, in the opinion of the presiding Judge, necessary to prevent a failure of
justice, nothing contained in section 4 or section 6 shall be deemed to prohibit such filing or
exhibition.

34[a35]. Sale of stamps. (1) The Local Government may, form time to time , make rules
for regulating the sale of stamps to be used under this Act, the persons by whom alone such sale
is to be conducted, and the duties and remuneration of such person

(2) All such rules shall be published in the local official Gazette, and shall thereupon have
the force of law.

(3) Any person appointed to sell stamps who disobeys any rule made under this section, and
any person not so appointed who sells or offers for sale any stamps, shall be punished with
imprisonment for term which may extend to six months, or with fine which may extend to five
hundred rupees , or with both.

35. Power to reduce or remit fees. - The [Local Government] may , from time to time by
notification in the [Local official Gazette] reduce or remit in the whole or in any part of [ the
territories under its administration], all or any of the fees mentioned in the first and second
schedules to this Act. Annexed, and may in like manner cancel or vary such order.

36. Saving of fees to certain officers of High Courts Nothing in Chapter II and V of this Act
applies to the commission payable to the Accountant-General of the High Court at Fort William ,
or to the fees which any officer of a High Court is allowed to received in addition to a fixed
salary.

Contents Next
[a1]The present s. 2 was added by s. 2 of the Court-fees ( Amendment ) Act, 1901( 10 of 1901). The original section
relating to repeal of enactments was repealed by the Repealing Act, 1870 ( 14 of 1870).
[a2]These words were inserted by Act 24 of 1917, schedule I.
[a3]To be constructed now as “ Governor,” see s. 31 of the General Clauses Act, 1897).
[a4]These words were substituted for the word “ Bengal “ by Act 24 of 1917, Schedule I
[a5]These provinces are now known as United Provinces of Agra and Oudh and the Lieutenant –Governor and Chief
Commissioner as the Governor of those provinces, see Proclamation No 996-P., dated the 22nd March 1902, Gazette
of India, 1902, Pt. I., page 228, and the United provinces Designation Act, 1902 ( 7 of 1902), and s. 31 of the General

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 COURT FEES ACT, 1870

Clauses, 1897( 10 of 1897).

[a6]Substitute for the words “ judgement of two” by section 2 of Act; 9 of 1922.
[a7]As to the validation of suits for the purpose of determining the jurisdiction of Courts, see the Suits Validation
Act, 1887 ( 7 of 1887)
[a8]substituted for the word “five” by section 49 of the Punjab Courts Act, 1918 ( 6 of 1918).
[a9]Substituted for the word “five” by Bombay Act, 2 of 1932, section 12©.
[a10]Substituted by Bombay Act, 2 of 1932, section 12 ©
[a11]Substituted by Bombay Act, 2 of 1932, section 12 ©
[a12]This clause was inserted by the Court-fees(Amendment) Act, 1905( 6 of 1905), section 2(1)
[a13]these words were substituted for the word ”land” by section 292) of the Courtfee(Amendment)Act, 1905(6 of
1905)
[a14]see now the Land Acquisition Act, 1894 ( I of 1894)
[a15]see now Act 5 of 1908
[a16]see the first schedule, order 41,rule 23 of Act 5 of 1908.
[a17]See schedule I Nos, 4 and 5 infra.
[a18]The word “application “ was substituted for the original words “ plaint or memorandum of appeal” by the Court-
fees(Amendment) Act, 1870(20 of 1870) Section 1.
[a19]See now the code of civil Procedure , 1908 ( Act 5 of 1908),Schedule 1, order II rule 6.
[a20]This reference should now be read as referring to the Code of Criminal Procedure ( Act 5 of 1898) See section 3
of that Act.
[a21]These words were substituted for the words “ eight annas” by section 4 of Punjab Act, 7 of 1922.
[a22]This reference should now be read as referring to the Cantonments Act, 1924( 2 of 1924).
[a23]See now land Acquisition Act, 1894 ( I of 1894).
[a24]This clause was substitute for the original clause by the Indian Christian Marriage Act, 1872 ( 15 of 1872),
section 2.
[a25]Substitute for the words” of the province” by section 3(1) of the Court –fees ( Amendment) Act, 1901 ( 10 of
1901).
[a26]As to power of Chief Controlling Revenue authority to remit the whole or part of any penalty of forfeiture
payable under section 19-E , see the Probate and Administration Act, 1889 9 6 of 1889), section 20(2).
[a27]Substituted for the words “of the province” by section 3(1) of the Court-fees (Amendment) Act, 1901(10 of
1901).
[a28]As to recovery of penalties for forfeiture under section 19-G , see infra, s.19-J.
[a29]sections 19-H.19I,19J and 19K were inserted by the Court – fee ( Amendment ) Act, 1899 ( 11 of 1899 ) ,
section 2.
[a30]sections 19-H.19I,19J and 19K were inserted by the Court – fee ( Amendment ) Act, 1899 ( 11 of 1899 ) ,
section 2.

[a31]sections 19-H.19I,19J and 19K were inserted by the Court – fee ( Amendment ) Act, 1899 ( 11 of 1899 ) ,
section 2.

[a32]The reference to Act 11 of 1865 should now be read as the Provincial Small Cause Courts Act, 1887 ( 9 of
1887), section 292) and (3).
[a33]These words were substituted for the original words “ Governor – General of India in Council “ by the
Devolution Act ( 38 of 1920), section 2 and Schedule I.
[a34]These words were substituted for the words “ Gazette of India “ by the Devolution Act ( 38 of 1920), Section 2
and Schedule I.

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 COURT FEES ACT, 1870

[a35]This section was substituted for the original section by the Repealing and Amending Act, ( 12 of 1891).

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 SCHEDULE –1

SCHEDULE –1
AD VALOREM FEES

Number Proper fee

When the amount or value of Six annas

the subject – matter in dispute
does not exceed rupees

When such amount or value Six annas

exceeds five rupees, for every
five rupees, or part thereof, in
1. [[a1]Plaint[a2] –written excess of five rupees, up to one
statement pleading a set-off or hundred rupees,
counter – claim or
When such amount or value Twelve annas
memorandum of appeal not
exceeds one hundred rupees ,
otherwise provided for in this
but does not exceeds five
Act or cross-objection
hundred rupees , for every ten
presented to any civil or
rupees or part thereof in excess
Revenue court except those
of one hundred rupees or part
mentioned in section 3.
thereof in excess upto five
hundred rupees.

When such amount or value One rupee two annas

exceeds five hundred rupees ,
for every ten rupees or part
there of , up to one thousand
rupees

When such amount or value Seven rupees eight annas

exceeds one thousand rupees ,
for every one hundred rupees or
part thereof in excess of one
thousand rupees upto five
thousand

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 SCHEDULE –1

When such amount or value Fifteen rupees

exceeds five thousand rupees ,
for every two hundred and
fifty rupees or part thereof , in
excess of five thousand rupees
up to ten thousand

When such amount or value Twenty two rupees eight annas

exceeds ten thousand rupees ,
for every five hundred rupees
or part thereof , in excess of ten
thousand rupees up to twenty
thousand.

When such amount or value Thirty rupees

exceeds twenty thousand
rupees , for every one
thousand rupees or part
thereof , in excess of twenty
thousand rupees up to thirty
thousand rupees.

When such amount or value Thirty rupees

exceeds thirty thousand
rupees , for every two
thousand rupees or part
thereof , in excess of thirty
thousand rupees up to fifty
thousand rupees.

2. Plaint { the words or

memorandum of appeal” were
repealed by the Court fees
( Amendment ) Act, 1870 ( 20
of 1870} in a suit for A fee of one – half the
possession under [the specific amount in the foregoing scale
relief Act, 1877, section 9][a3]

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 SCHEDULE –1

3. [Repealed by Act VIII of

1871}

4. Application for review of The fee leviable on the plaint

judgement , if presentation or or memorandum of appeal
after the ninetieth day from the
date of the decree[a4].

5. Application for review of One half of the fee leviable on

judgement , if presentation or the plaint or memorandum of
after the ninetieth day from the appeal
date of the decree

When such judgement or order

is passed by any Civil court
other than a High Court , or by
the presiding officer of any
Revenue Court or Office, or by
any other judicial Executive
Authority – Four annas

(a) if any amount or value

6. copy or translation of of the subject matter is fifty
judgement or order not being or less than fifty rupees
or having the force of a decree. (b) if such amount or value
Eight annas
exceeds fifty rupees

when such judgement or order One rupee

is passed by a High Court.

7. copy of a decree or order When such decree or order is

having the force of a decree. made by any Civil Court other
then a High Court or by any
Revenue Court---

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 SCHEDULE –1

a. if the amount or value of Eight annas

the subject matter of the suit
wherein such decree or order
is made is fifty or less than
fifty rupees.

b. If such amount or value One rupee

exceeds Fifty rupees

When such decree or order is Four rupees

made by a High Court.

8. copy of any document 9. when the stamp duty The amount of the duty
liable to stamp duty under the chargeable on the original does chargeable on the original
Indian Stamp Act, 1879 [a5]. not exceed eight annas
when left by any party to a suit
or proceeding in place of the
original withdraw. { 1 of
1879}

10. in any other case Eight annas

9. copy of any revenue or for every three hundred and Eight annas
judicial proceeding or order sixty words or fraction of three
not otherwise provided for by hundred and sixty words
this Act , or copy of any
account, statement , report or
the like, taken out of any Civil
or criminal or revenue Court
or office, or from the office of
any chief officer charged with
the executive administration of
a Division .

10. 1[Repealed by the

Guardians and wards Act,
1890 ( VIII of 1890)

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 SCHEDULE –1

11[a6]. probate of a will or When the amount or value of Two per centum on such
letters of administration with the property in respect of which amount or value
or without will annexed the grant of probate or letters is
made exceeds one thousand
11.
rupees, but does not exceeds
ten thousand rupees.

When such amount or value Two and one half per centum
exceeds ten thousand rupees , on such amount or value
but does not exceeds fifty
thousand rupees .

11. When such amount or value Three per centum on such

exceeds fifty thousand rupees amount or value
12.

Provided that when after the

grant of a certificate under the
Succession Certificate Act,
1889 , or any enactment
repealed by that Act, or under
the Regulation of the Bombay
code no. VIII of 1827, in
respect of any property
included in an estate a grant of
13.
probate or letters of
administration is made in
respect of the same estate, the
fee payable in respect of the
latter grant shall be reduced by
the amount of the fee paid in
respect of the former grant.

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SCHEDULE –1

14. 12.[a7] certificate In any case Two percentum on the amount

under succession certificate value of any debt or security
Act[a8], 1889 specified in the certificate
under section 8 of the Act, and
three per centum on the
amount or value of any debt or
security to which the
certificate is extended under
section 10 of the Act.
Note –(1) the amount of a
debt is its amount , including
interest on the day on which
the inclusion of the debt in the
certificate is applied for so far
as such amount can be
ascertained

(1) (2) Whether or not any

power with respect of a
security specified in a
certificate has been
conferred under the Act
and where such a power
has been so conferred.
Whether the power is for
receiving of interest or
dividends on , or for the
negotiation or transfer of
the security , or for both
purposes, the value of the
security is its market value
on the day on which the
inclusion of the security in
the certificate is applied
for , so far as such value
can be ascertained .

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 SCHEDULE –1

12-A [a9]certificate under the (1) As regards debts and the same fee as would be
Regulation of the Bombay securities [a10] payable in respect of a
Code No. VIII of 1827 certificate under the
succession Certificate Act,
1889 or in respect of an
extension of such a certificate
as the case may be .

(2) (2) as regards other two per centum on such

property in respect of amount or value.
which the certificate is
granted –
when the amount or value of
such property exceeds one
thousand rupees, but does not
exceed ten thousand rupees.

15. When such amount or value Two and one-half per centum
exceeds ten thousand rupees, on such amount or value
but does not exceeds fifty
thousand rupees

16. When such amount or value Three per centum on such

exceeds fifty thousand rupees, amount or value

14. 13[a11] application to When the amount or value of Two rupees

the High Court of the subject matter in dispute
Judicature of Lahore for the does not exceeds Twenty five
exercise of its jurisdiction rupees
under section 44 of the
Punjab Courts Act, 1918,
or to the court of the When such amount or value The fee leviable on a
Financial Commissioner of exceeds twenty five rupees memorandum of appeal
the Punjab for the exercise
of its revisional jurisdiction
under section 84 of the
Punjab Tenancy Act, 1887.

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 SCHEDULE –1

14. Application to the High When the amount or value of Two rupees
court of Judicature at Rangoon the subject matter in dispute
for the exercise of its does not exceeds Twenty five
revisional jurisdiction under rupees
section[a12] 622 of the code
of civil Procedure or section
25 of the Provincial Small When the amount or value of The fee leviable on a
causes Courts act, 1887 { XIV the subject matter in dispute memorandum of appeal
of 1882 and IX of 1887} does not exceeds Twenty five
rupees

15. ( Repealed by schedule I When the such amount or The fee leviable on a
of Act XI of 1923) value exceeds twenty five memorandum of appeal
rupees

SCHEDULE –I

TALE OF RATES OF AD VALOREM FEES LEVIABLE ON THE INSTITUTION

OF SUITS
When the When the
amount or But does Proper fee amount or But does
value of not exceed value of the not exceed Proper fee
the sub- sub-matter
matter exceeds
exceeds
Rs Rs. Rs. A. P. Rs. Rs. Rs. A. P.

5 0 6 0 90 95 7 2 0

5 10 0 12 0 95 100 7 8 0

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 SCHEDULE –1

10 15 1 2 0 100 110 8 4 0

15 20 1 8 0 110 120 9 0 0

20 25 1 14 0 120 130 9 12 0

25 30 2 4 0 130 140 10 8 0

30 35 2 10 0 140 150 11 4 0

35 40 3 0 0 150 160 12 0 0

40 45 3 6 0 160 170 13 8 0

45 50 3 12 0 170 180 14 4 0

50 55 4 2 0 180 190 15 0 0

55 60 4 8 0 190 200 15 12 0

60 65 4 14 0 200 210 16 8 0

65 70 5 4 0 210 220 17 4 0

70 75 5 10 0 220 230 18 0 0

75 80 6 0 0 230 240 18 12 0

80 85 6 6 0 240 250 19 8 0

85 90 6 12 0 250 260

SCHEDULE –I

TALE OF RATES OF AD VALOREM FEES LEVIABLE ON THE INSTITUTION OF

SUITS

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 SCHEDULE –1

When the When the

amount or But does Proper fee amount or But does
value of not value of the not Proper fee
the sub- exceed sub-matter exceed
matter exceeds
exceeds
Rs Rs. Rs. A. P. Rs. Rs. Rs. A. P.

260 270 20 4 0 470 480 36 0 0

270 280 21 0 0 480 490 36 12 0

280 290 21 12 0 490 500 37 8 0

290 300 22 8 0 500 510 57 6 0

300 310 23 4 0 510 520 58 8 0

310 320 24 0 0 520 530 59 10 0

320 330 24 12 0 530 540 60 12 0

330 340 25 8 0 540 550 61 14 0

340 350 26 4 0 550 560 63 0 0

350 360 27 0 0 560 570 64 2 0

360 370 27 12 0 570 580 65 4 0

370 380 28 8 0 580 590 66 6 0

380 390 29 4 0 590 600 67 8 0

390 400 30 0 0 600 610 68 10 0

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 SCHEDULE –1

400 410 30 12 0 610 620 69 12 0

410 420 31 8 0 620 630 70 14 0

420 430 32 4 0 630 640 72 0 0

430 440 33 0 0 640 650 73 2 0

440 450 33 12 0 650 660 74 4 0

450 460 34 8 0 660 670 75 6 0

460 470 35 4 0 670 680 76 8 0

680 690 77 10 0 890 900 101 4 0

690 700 78 12 0 900 910 102 6 0

700 710 79 14 0 910 920 103 8 0

710 720 81 0 0 920 930 104 10 0

720 730 82 2 0 930 940 105 12 0

730 740 83 4 0 940 950 106 14 0

740 750 84 6 0 950 960 108 0 0

750 760 85 8 0 960 970 109 2 0

760 770 86 10 0 970 980 110 4 0

770 780 87 12 0 980 990 111 6 0

780 790 88 14 0 990 1000 112 8 0

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 SCHEDULE –1

790 800 90 0 0 1000 1100 120 0 0

800 810 91 2 0 1100 1200 127 8 0

810 820 92 4 0 1200 1300 135 0 0

.
820 830 93 6 0 1300 1400 142 8 0

830 840 94 8 0 1400 1500 150 0 0

840 850 95 10 0 1500 1600 157 8 0

850 860 96 12 0 1600 1700 165 0 0

860 870 97 14 0 1700 1800 172 8 0

870 880 99 0 0 1800 1900 180 0 0

880 890 100 2 0 1900 2000 187 8 0

2000 2100 195 0 0 4100 4200 352 8 0

2100 2200 202 8 0 4200 4300 360 0 0

2200 2300 210 0 0 4300 4400 367 8 0

2300 2400 217 8 0 4400 4500 375 0 0

2400 2500 225 0 0 4500 4600 382 8 0

2500 2600 232 8 0 4600 4700 390 0 0

2600 2700 240 0 0 4700 4800 397 8 0

2700 2800 247 8 0 4800 4900 405 0 0

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 SCHEDULE –1

2800 2900 255 0 0 4900 5000 412 8 0

2900 3000 262 8 0 5000 5250 427 8 0

3000 3100 270 0 0 5250 5500 442 8 0

3100 3200 277 8 0 5500 5750 457 8 0

3200 3300 285 0 0 5750 6000 472 8 0

3300 3400 292 8 0 6000 6250 487 8 0

3400 3500 300 0 0 6250 6500 502 8 0

3500 3600 307 8 0 6500 6750 517 8 0

3600 3700 315 0 0 6750 7000 532 8 0

3700 3800 322 8 0 7000 7250 547 8 0

3800 3900 330 0 0 7250 7500 562 8 0

3900 4000 337 8 0 7500 7750 577 8 0

4000 4100 345 0 0 7750 8000 592 8 0

8000 8250 607 8 0 16000 16500 1005 0 0

8250 8500 622 8 0 16500 17000 1027 8 0

8500 8750 637 8 0 17000 17500 1050 0 0

8750 9000 652 8 0 17500 18000 1072 8 0

9000 9250 667 8 0 18000 18500 1095 0 0

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 SCHEDULE –1

9250 9500 682 8 0 18500 19000 1117 8 0

9500 9750 697 8 0 19000 19500 1140 0 0

9750 10000 712 8 0 19500 20000 1162 8 0

10000 10500 735 0 0 20000 21000 1192 8 0

10500 11000 757 8 0 21000 22000 1222 8 0

11000 11500 780 0 0 22000 23000 1252 8 0

11500 12000 802 8 0 23000 24000 1282 8 0

12000 12500 825 0 0 24000 25000 1312 8 0

12500 13000 847 8 0 25000 26000 1342 8 0

13000 13500 870 0 0 26000 27000 1372 8 0

13500 14000 892 8 0 27000 28000 1402 8 0

14000 14500 915 0 0 28000 29000 1432 8 0

14500 15000 937 8 0 29000 30000 1462 8 0

15000 15500 960 0 0 30000 32000 1492 8 0

15500 16000 982 8 0 32000 34000 1522 8 0

34000 36000 1552 8 0 115000 120000 2182 8 0

36000 38000 1582 8 0 120000 125000 2212 8 0

38000 40000 1612 8 0 125000 130000 2242 8 0

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 SCHEDULE –1

40000 42000 1642 8 0 130000 135000 2272 8 0

42000 44000 1672 8 0 135000 140000 2302 8 0

44000 46000 1702 8 0 140000 145000 2332 8 0

46000 48000 1732 8 0 145000 150000 2362 8 0

48000 50000 1762 8 0 150000 155000 2392 8 0

50000 55000 1792 8 0 155000 160000 2422 8 0

55000 60000 1822 8 0 160000 165000 2452 8 0

60000 65000 1852 8 0 165000 170000 2482 8 0

65000 70000 1882 8 0 170000 175000 2512 8 0

70000 75000 1912 8 0 175000 180000 2542 8 0

75000 80000 1942 8 0 180000 185000 2572 8 0

80000 85000 1972 8 0 185000 190000 2602 8 0

85000 90000 2002 8 0 190000 195000 2632 8 0

90000 95000 2032 8 0 195000 200000 2662 8 0

95000 100000 2062 8 0 200000 205000 2692 8 0

100000 105000 2092 8 0 205000 210000 2722 8 0

105000 110000 2122 8 0 210000 215000 2752 8 0

110000 115000 2152 8 0 215000 220000 2782 8 0

220000 225000 2812 8 0 320000 325000 3412 8 0

225000 230000 2842 8 0 325000 330000 3442 8 0

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 SCHEDULE –1

230000 235000 2872 8 0 330000 335000 3472 8 0

235000 240000 2902 8 0 335000 340000 3502 8 0

2400000 245000 2932 8 0 340000 345000 3532 8 0

245000 250000 2962 8 0 345000 350000 3562 8 0

250000 255000 2992 8 0 350000 355000 3592 8 0

255000 260000 3022 8 0 355000 360000 3622 8 0

260000 265000 3052 8 0 360000 365000 3652 8 0

265000 270000 3082 8 0 365000 370000 3682 8 0

270000 275000 3112 8 0 370000 375000 3712 8 0

275000 280000 3142 8 0 375000 380000 3742 8 0

280000 285000 3172 8 0 380000 385000 3772 8 0

285000 290000 3202 8 0 385000 390000 3802 8 0

290000 295000 3232 8 0 390000 395000 3832 8 0

295000 300000 3262 8 0 395000 400000 3862 8 0

300000 305000 3292 8 0

And when the amount or value of the
305000 310000 3322 8 0 subject matter exceeds Rs. 400000 ( Rs. Four
lacs) the proper fee leviable shall be Rs. 3862
310000 315000 3352 8 0 annas 8 plus Rs. 30 for each five thousand Rs.
Or part thereof in excess of Rs. 400000(four
315000 320000 3382 8 0 lacs)

SCHEDULE II
Number FIXED FEES Proper Fee.

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SCHEDULE –1

1. Application or (a) when presented to

petition . any officer of the
Customs or Excise
Department or to any
Magistrate by any person
having dealings with the
Government , and when
the subject –matter of
such application relates
exclusively to those
dealings;

or When presented to
any officer of land –
revenue by any person
holding temporarily
settled under direct [Two annas}[a19]
engagement with
Government and when
the subject matter of
the application or
petition relates
exclusively to such
engagement;

or when presented to any

Municipal – commissioner
under any Act for the time
being force the conservancy
or improvement of any
place, if the application or
petition relates solely to
such conservancy or
improvement;

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SCHEDULE –1

or when presented to
any civil court other
than a principal Civil
Courts of small
causes constituted
under Act[a16] No. XI
of 1865 or under Act
[a17] NO XVI of [Two annas}[a20]
1868 section 20, or to
a collector or other
officer of revenue in
relation to any suit or
case in which the
amount or value of the
subject matter is less
than fifty rupees ;
New Clause
Or when presented to
any civil criminal or
Revenue Court , or to
any Board or
executive officer for [one rupee][a21]
the purpose of
obtaining a copy or
translation of any
judgement , decree or
order passed by such
court, Board or
officer, or of any other
document on record
in such court or office.

(b) when containing a

complaint or charge of
any offence other than an
offence for which police
officers may, under the [one rupee][a22]
Criminal Procedure
code , arrest without
warrant , an presented to

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SCHEDULE –1

any criminal Court.;

or when presented to civil ,

criminal court or to any
collector , or any Revenue
officer having jurisdiction
equal or subordinate to a
collector , or to any
magistrate in his executive
capacity, and not otherwise
provided for by this Act;

or to deposit in court
revenue or rent ;
[one rupee][a23]
or for determination
by Court of the
amount of
compensation to be
paid by landlord to his
tenant .

(c) when presented to a

chief commissioner or
other Chief controlling
revenue or Executive
Authority , or to a
commissioner of
Revenue or circuit , or to
any chef officer charged
with the executive
administration of a
Division and not
otherwise provided for by
this Act.

[(d)[a18] when presented to

High Court

(i) under the

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SCHEDULE –1

Indian Companies
Act, 1913 for winding
up a company.

(ii) Under the

same Act for taking
some other judicial [one rupee]
action

(iii) in all other

cases

(a) – when presented to

District Court.

(b) When presented to a

commissioner or a High
Court.

One hundred rupees

Five rupees

Two rupees

2. Application for leave Eight annas

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SCHEDULE –1

to sue as a partner
3. Application for leave One rupee
to appeal as a pauper

Two rupees

4. plaint or memorandum
of appeal in a suit to obtain
possession under Act, No. [one rupee][a24]
XVI of 1838 , or the { Bom. III of 1876}
Mamlatdar’s Courts Act,
1876
5. Plaint or memorandum
of appeal in a suit to
establish or disprove a
right or disprove a right of
occupancy

6. [Bail-bond or other
instrument of obligation
given in pursuance of an Eight annas
order made by a court or
Magistrate under any
section of the code of When presented for the
Criminal Procedure , conduct of any one case—
1898, or the code of Civil
Procedure, 1908, and not (a) to any civil or
otherwise provided for by Criminal Court other than
this Act][a13] { V of a High court, or to any
1898 , V of 1908} Revenue court, or to any
collector or Magistrate or
7. under taking under other executive officer ,
section 49 of the Indian except such as are
Divorce Act. { IV of 1859} mentioned in clause(b)
and (c) of this number.

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 SCHEDULE –1

8. [ Rep. by the [one rupee][a25]

Repealing and Amending (b) To a commissioner of
Act 1891 ( XII of 1891)] Revenue , circuit or
custom officer charged
9. ( Rep. by Act XII of with the executive
1891] administration of a
Division not being the
10. Mukhtarnama or chief revenue or
wakaltnama. executive authority.

(c) To a High court ,

Chief commissioner ,
Board of Revenue , or
other Chief Controlling
Revenue or Executive
Authority.

(a) to any civil Court

other than a high court ,
or to any revenue court or [one rupee][a26]
Executive officer other
than the High court or
chief controlling revenue
Executive Authority.

(b) To a High court or One rupee

Chief commissioner or
other chief controlling
Executive or Revenue
Authority .

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 SCHEDULE –1

Two rupee

11. Memorandum of appeal

when the appeal is not { the
words from an order rejecting
a plaint or “ were omitted by
s. 155( Sch. 4) of the code of
Civil Procedure , 1908 ( 5 of
1908) One rupee[a27]
form a decree or an order
having the force of a decree,
and is presented--

Four rupees[a28]
12. Caveat.

13. Application under Act.

No. X of 1859, section 26 , or
Bengal Act No VI of 1862,
section 9 or Act, No. VIII of
1869, section 37

14. petition in a suit under

the Native Converts Marriage
Dissolution Act, 1866{ XXI Five rupees
of 1866}

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 SCHEDULE –1

15. [ Rep by Act V of 1908]

16. Rep. by Act VI of 1889, s. Five rupees

18 (I)

17. Plaint or memorandum of

appeal in each of the
following suits:-

(i) to alter or set

aside a summary
decision or order of any
of the Civil Courts not
established by Letters
Patent or of any
Revenue Court;
(ii) to alter or
cancel any entry in a
register of names of
proprietors of revenue
paying estates;
(iii) to obtain a
declaration decree
where no consequential
relief is prayed ;
(iv) to set aside an
award ;
(v) to set aside an
adoption ; Ten rupees
(vi) every other suit
where it is not possible
to estimate at a money-
value the subject matter
in dispute, and which is
not otherwise provided
for by this Act

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 SCHEDULE –1

18. Application under

section 523 of the Code of
Civil Procedure [a14]

[19 Agreement in writing

stating a question for the
opinion of the Court the code
of Civil procedure , 1908]
[a15]

20. Every petition under the

Indian Divorce Act, except
petitions under section 44 of
the same Act, and every
memorandum of appeal under
section 55 of the same Act.

21. Plaint or memorandum of Ten rupees { XIV of 1882}

appeal under the Parsi
Marriage and Divorce Act, { V of 1908} {IV of 1869}
1865

22. Plaint or memorandum of

appeal in a suit by a
reversioner
under the Punjab Customary
Law for a declaration in
respect of an alienation of
ancestral land

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 SCHEDULE –1

Twenty rupees { XV of 1865}

SCHEDULE III[a29]
( See section 19-I)

FORM OF VALUATION ( TO BE USED WITH SUCH MODIFICATIONS. IF ANY, AS

MAY BE NECESSARY)

IN THE COURT OF

Re. probate of the Will of (or administration of )

the property and credits of ), deceased

I {Solemnly firm /make oath}

and say that I am the executor ( or one of the executors or one of the next of kin)of ,
deceased , and that I have truly set forth in Annexure A to this affidavit all the property and
credits of which the above named deceased died possessed or was entitled to at the time of his
death, and , which have come, or one likely to come , to my hands
1. I further say that I have also truly set forth in Annexture B , all the items I am by law
allowed to deduct .
2. I further say that the said assets, exclusive only of such last-mentioned items, but inclusive
of all rents, interests, dividends and increased values since the date of the death of the said
deceased , are under the value of

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 SCHEDULE –1

ANNEXURE A.

Rs. A. P.

VALUATION OF THE MOVABLE AND IMMOVABLE

PROPERTY OF, DECEASED

Cash in the house and at the banks , household goods, wearing –

apparel, books, plate jewels, etc,

(state estimated value according to best of Executor’s or

administrator’s relief.)

Property in Government securities transferable at the Public Debt

office

(state description and value at the price of the day; also the
interest separately , calculating it to the time of making the
application)

immovable property consisting of

state description, giving ,in the case of houses, the assessed value,
if any , and the number of years assessment the market value is
estimated at and in the case of land , the area the market value and
all rents that have accrued-)
Leasehold Property

(if the deceased held only leases for years determinable , state the
number of years purchase the profit rents are estimated to be worth
and the value of such, inserting separately arrears due at the date of
death and all rents received or due since that due to the time of
making the application)

Property in Public Companies

(State the particulars and the value calculated at the price of the
day; also the interest separately , calculating it to the time of
making the application )

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 SCHEDULE –1

Policy of insurance upon life, money out on mortgage and other

securities , such as bonds, mortgages, bills, notes and other
securities for money

( state the amount of the whole; also the interest separately,

calculating it to the time of making the application )

Rs. A. P.

Book debts_______________________
(other than bad)

Stock in trade
( State the estimated value, if any )

other property not comprised under the foregoing heads

(state the estimated value, if any)

_______________
TOTAL
________________

Deduct amount shown in Annexure B, not subject to duty

NET TOTAL

ANNEXURE B.

SCHEDULE OF DUTIES, ETC

Rs. A. P.
Amount of debts due and owing from the deceased Payable
by law out of the estate

Amount of funeral expenses

Amount of mortgage incumbrances

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 SCHEDULE –1

Property held in trust not beneficially or with general power to

beneficial interest

other property not subject to duty

TOTAL

Contents
[a1]Article I substituted by Punjab Act. , 6 of 1926
[a2]To ascertain the proper fee leviable on the institution of a suit , see the table annexed to this schedule
[a3]these words were substituted for the words and figures “ Act No. 14 of 1859” ( to provide for the limitation of
suits) by the Repealing and Amending Act, 1891 ( 12 of 1891)/
[a4]as application for review of judgement , see the code of civil procedure, 1908 ( Act 5 of 1908)
[a5]see now Indian Stamp Act, 1899 ( 2 of 1899)
[a6]the article11,12 and 12-A were substituted for the original articles 11 and 12 by the Succession certificate Act,
1889 ( 7 of 1889) section 13(1).

[a7]thearticle11,12 and 12-A were substituted for the original articles 11 and 12 by the Succession certificate Act,
1889 ( 7 of 1889) section 13(1).

[a8]See now Indian Succession act 1925(39 of 1925)

[a9]the article11,12 and 12-A were substituted for the original articles 11 and 12 by the Succession certificate Act,
1889 ( 7 of 1889) section 13(1).
[a10]the entries in the second and third columns were substituted for the original entries by the court-fees
( Amendment ) Act, 1910 ( 7 of 1910)
[a11]this article which was repealed by the Punjab Courts (Amendment ) Act, 1912, in so far as it affected the
Punjab , was re-enacted by the court-fees( Punjab Amendment) Act, 1922 ( Punjab Act, 12 of 1922) section 6.
[a12]see now section 115 of Act 5 of 1908
[a13]these words were substituted in article 6 for the Words “ Bail –bond or other instrument of obligation given in
pursuance of an order made by a court or Magistrate under any section of the code of Criminal Procedure , 1882, or
the code of Civil Procedure , “ by the first schedule of Act 17 of 1914.
[a14]Now see second schedule , rule 17 , Act 5 of 1908
[a15]substituted by s. 155( 4th schedule) of the Code of Civil Procedure , 1908 (Act 5 of 1908), for the words and
figures “Agreement under section 527 of the same code.
[a16]see now provincial Small Cause Acts, 1887 ( 9 of 1887)
[a17]see now section 25 of the Bengal , North Western Province and Assam Civil Courts act, 1887 ( 12 of 1887)
[a18]this clause was substituted for the original by section 8 of the Punjab Act 7 of 1922
[a19]the entry in the third column was substituted by Punjab Act, 7 of 1922, section 8.
[a20]the entry in the third column was substituted by Punjab Act, 7 of 1922, section 8
[a21]the entry in the third column was substituted by Punjab Act, 7 of 1922, section 8
[a22]the entry in the third column was substituted by Punjab Act, 7 of 1922, section 8
[a23] substituted for the words” eight anna” by section 9 of the Punjab Act, 7 of 1922

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 SCHEDULE –1

[a24]theentry in the third column was substituted by Punjab Act, 7 of 1922, section 8
[a25]substituted for the words” eight anna” by section 9 of the Punjab Act, 7 of 1922

[a26]substituted by section 10 of Punjab Act, , 7 of 1922

[a27]substituted by section 11 of Punjab Act, 7 of 1922
[a28]substituted for the words” eight anna” by section 9 of the Punjab Act, 7 of 1922
[a29] this schedule was inserted by the Court-fees ( Amendment) Act, 1899 ( II of 1899) sec. 3. The original Schedule
III was repealed by Act. Act. 14 of 1870

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 THE SUITS VALUATION ACT

THE SUITS VALUATION ACT.

ACT No VIII OF 1887[a1]
[11thFebruary , 1887]

Contents
SN Subject

1 TITLE

2 SUITS RELATING TO LAND

3 OTHER SUITS

4 SUPPLEMENTAL PROVISIONS

THE SUITS VALUATION ACT.

ACT No VIII OF 1887

An Act to prescribe the mode of valuing certain suits for the purpose of determining the
jurisdiction of Courts with respect thereto.
WHEREAS it is expedient to prescribe the mode of valuing certain suites for the purpose of
determining the jurisdiction of Courts with respect thereto ; It is hereby enacted as follows :-

1. Title. - This Act may be called the Suits Valuation Act, 1887

Part I.

SUITS RELATING TO LAND.

2. Extent and commencement of Part I. - This part shall extend to such local areas, and come
into force therein on such dates, as the Governor – General in Council , by notification in the

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 THE SUITS VALUATION ACT

Gazette of India, directs.[a2]

3. Power for Local Government to make rules determining value of land for jurisdictional
purposes. – (1) The local Government may, [ subject to the control[a3]] of the Governor –
General in Council , make rules for determining the value of land for purposes of jurisdiction in
the suits mentioned in the Court-fees Act, 1870 , section 7, paragraph V and Vi, and paragraph x,
clause (d)

(2) The rules may determine the value of any class of land, or of any interest in land,
in the whole or any part of a local area and may prescribe different values for different within the
same local area.

4. Valuation of relief in certain suits relating to land not to exceed the value of the land. -
Where a suit mentioned in the Court-Fees Act, 1870 , section 7 , paragraph iv , or Schedule II ,
Article 17, relates to land or an interest in land of which the value has been determined by rules
under the last foregoing section, the amount at which for purposes of jurisdiction the relief sought
in the suit is valued shall not exceed the value of the land or interest as determined by those rules.

5. Making and enforcement of rules. (1) The Local Government shall, before making rules
under section 3 , consult the High Court with respect thereto.

(2) A rule under that section shall not take effect till the expiration of one month after
the rule has been published in the local official gazette.

6. Repeal of section 14 of the Madras Civil Courts Act, 1873. - On and form the date on
which rules under section 3 take effect in any part of the territories under the administration of
the Governor of Fort Saint George in Council to which the Madras[a4] Civil Courts Act, 1873 ,
extends , section 14 of that Act shall be repealed as regards that part of those territories { II of
1873}

PART II.

OTHER SUITS

7. Extent and commencement or part II. - This Part extends to the whole of British India, and
shall come into force on the first day of July , 1887.

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 THE SUITS VALUATION ACT

8. Court-fee value and jurisdictional value to be the same in certain suits. - Where in suits
other than those referred to in the Court-fee Act, 1870, section 7, paragraph v, vi an ix and
paragraph x, clause(d), Court –fees are payable ad valorem under the court-fees Act , 1870, the
value as determinable for the computation of court fees and the value for purposes of jurisdiction
shall be the same .

9. Determination of value of certain suits by High Courts. - When the subject –matter of
suits of any class, other than suits mentioned in the Court-fees Act, 1870,section 7, paragraph v
and vi, and paragraph x, clause (d) , is such that in the opinion of the High court it dies not admit
of being satisfactorily valued, the High Court may , with the previous sanction of the Local
Government , direct that suits of that class shall, for the purposes of the Court-fees Act, 1870, and
of this Act and any other enactment for the time being in force , be treated as if their subject-
matter were of such value as the High-Court thinks fit to specify in this behalf.[a5]{ VII of 1870}

10. [Repeal of s. 32, Punjab Courts Act, 1884 9 XVIII of 1884.] Rep. by the Repealing and
Amending Act, 1891 ( XII of 1891).

PART III

SUPPLEMENTAL PROVISIONS

11. Procedure where objection is taken on appeal or revision that a suit or appeal was not
properly valued for jurisdiction purposes. - (1) Notwithstanding anything in section 578 of the
Code of Civil Procedure[a6], an objection that by reason of the over valuation of a suit or appeal
a Court of first instance or lower appellate Court which had not jurisdiction with respect to the
suit or appeal exercise jurisdiction with respect there to shall not be entertained by an appellate
Court unless---

(a). the objection was taken in the court of first instance at or before the hearing at which
issues were first framed and recorded, or in the lower appellate Court in the memorandum of
appeal to the t Court, or

(b). the appellate Court is satisfied, for reasons to be recorded by it in writing, that the suit or

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 THE SUITS VALUATION ACT

appeal was over-valued or under valued and that the over-valuation or under valuation thereof has
prejudicially affected the disposal of the suit or appeal on its merits

(2). If the objection was taken in the manner mentioned in clause(a) of sub-section (1), but the
appellate Court is not satisfied as to both the matters mentioned in clause (b) of that sub-Section
and has before it the materials necessary for the determination of the other grounds of appeal to it
self, it shall dispose of the appeal as if there had been no defect of jurisdiction in the court of the
first instance or lower appellate Court .

(3). If the objection was taken in that manner and the appellate Court is satisfied as to both
those materials before it, it shall proceed to deal with the appeal under the rules applicable to the
Court with respect to the hearing of appeal ; but if it remands the suit or appeal , or frames and
refers issues for trail , or requires additional evidence to be taken , it shall direct its order to a
court competent to entertain the suit or appeal.

(4). The provisions of this section with respect to an appellate Court shall, so far as they can
be made applicable apply to a court exercising revisional jurisdiction under section 622 [a7]of the
code of Civil Procedure or other enactment for the time being in force. { XIV of 1882}

(5). This section extends to the whole of British India , and shall come into force on the first
day of July, 1887.

12. Proceedings pending at commencement of part I or Part II. – Nothing in Part I or Part II
shall be construed to affect the jurisdiction of any Court -

(a). With respect to any suit instituted before rules under part I applicable to the valuation of
the suit take effect, or part II has come into force, as the case may be , or

(b). With respect to any appeal arising out of any such suit.

PART II-C

RULES AND ORDERS UNDER THE COURT-FEES ACT, VII OF 1870, AND SUITS
VALUATION ACT, VII OF 1887.
CHAPTER 1

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 THE SUITS VALUATION ACT

TABLE OF REDUCTIONS AND REMISSIONS OR COURT FEES MADE BY THE

GOVERNOR IN COUNCIL FOR THE PROVINCE OF THE PUNJAB, IN
NOTIFICATION NO. 10495-JUDICIAL, DATED THE 27TH MARCH 1922

Under Section 35 of the Court fees Act, 1870 as modified by the Devolution Act, 1920,
and in supersession of all previous notification under that Section, it is hereby notified that in
exercise of the power to reduce or remit in the territories administered by the Governor of the
Punjab, all or any of the fees mentioned in the first and second schedules to the said Act, the
Governor of the Punjab has been pleased to make the reductions and remissions hereinafter set
forth, namely:
1. To remit the fees chargeable on applications presented to a Collector for refund of the
amount paid to the Government for stamped paper which has become spoiled or unfit for use or is
no longer required for use and on applications for renewal of stamped paper which has become
spoiled or unfit for use.
2. To remit the fees chargeable on applications in writing relating exclusively to the
purchase of salt which is the property of the Government.
3. To direct that, when a plaint disclosing a reasonable case on the merits is presented to any
Civil or Revenue Court in such a form that the presiding Judge or Officer without summoning the
defendant rejects it, not for any substantial defect but on account of an entirely technical error in
form only, and so as to leave the plaintiff free to prosecute precisely the same case in another
form against the same defendant or defendants, the value of the stamp on the plaint shall be
refunded on presentation of an application to the Collector of the district in which the Court is
situated together with a certificate from the Judge or office who rejected the plaint that it was
rejected under the circumstances above described, and that the value of the stamp should, in his
opinion, be refunded.
4. To remit the fees chargeable on-

(a) copies of village settlement records furnished to land holders and cultivators during the
currency or at the termination of settlement operations;

(b) lists of fields extracted from village settlement records for the purpose of being filed with
petitions of plaint in Settlement Courts;

Provided that nothing in this clause shall apply to copies of judicial proceedings, or to copies of

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 THE SUITS VALUATION ACT

village settlement records (other than lists of fields) extracted as aforesaid, which may be filed in
any court or office.
*5. To direct that the fee chargeable on appeals from orders under sections 47 and 144 of the
Code of Civil Procedure, 1908, and on cross objections in such appeals under the same Code,
shall be limited to the amounts chargeable under article 11 of the second schedule.

*Punjab Government notification No. 16406-Judicial, dated the 9th June, 1933

6. To remit the fees chargeable on security bonds for the keeping of the peace by, or good
behaviour of persons other than the executants.
7. To remit the fee payable under article 1, clause (e) of the second schedule on an
application or petition presented to a Chief Revenue or Executive authority, or to any Chief
Officer charged with the executive administration of a Division, when the application or petition
is accompanied by a petition to the Government of India and contains merely a request that
petition may be forwarded to the Government of India.
8. To remit the fee chargeable under articles 6, 7 and 9 of the First Schedule on copies
furnished by Civil or Criminal Courts or Revenue Courts, or offices for the private use of persons
applying for them.
Provided that nothing in this clause shall apply to copies when filed, exhibited or recorded
in any Court of Justice or received by any public officer.
9. To remit the fee chargeable under paragraph 4 of clause (a) and paragraph 2 of clause (b)
of article 1 of the second schedule, on applications for orders for the payment of deposits in cases
in which the deposit does not exceed Rs. 25 in amount;
Provided that the application is made within three months of the date on which the
deposit first became payable to the party making the application.

Financial Commissioners’ Office, Punjab

Correction Slip No. 119, dated Lahore, The 18th November , 1937
Punjab Stamp Manual, 1934
Part-II C Chapter 1, Page 3
In the first sub paragraph of entry No. , the word ‘original’ should be inserted before the

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 THE SUITS VALUATION ACT

word ‘deposit’.
(Punjab Government Notification No. 1548-St., dated 18th October, 1937)
10. To remit with reference to clause (xi) of section 19 of the Act, the fees chargeable on
application for leave to occupy under direct engagement with the Government land of which the
revenue is settled, but not permanently, when made by persons who do not at the time of
application hold the land.

11. To remit the fee chargeable on applications for loans under the Land Improvement Loans
Act, 1883 (XIX of 1883) or the Agriculturists’ Loans Act, 1884 (XII of 1884).
12. To remit the fee chargeable on applications presented to officers of Land Revenue for the
suspension or remission of loans under the Land Improvement Loans Act, 1883 (XIX of 1883),
or the Agriculturists’ Loans Act, 1884 (XII of 1884).
13. To remit the fee chargeable on an application made by a person o the Collector under sub
section 2 of section 42 of the Indian Stamp Act, 1899 (II of 1899), for the return to that person, or
to the Registration Officer who impounded it, of a document impounded and sent to the
Collector by a registration Officer.
14. To remit the fees chargeable on the following documents, namely:

(a) Copy of a charge framed under section 210 of the Code of Criminal Procedure, 1898, or
of a translation thereof, when the copy is given to an accused person.
(b) Copy of the evidence of supplementary witnesses after commitment when the copy is
given under section 219 of the said Code to an accused person.
(c) Copy or translation of a judgement in a case other than a summons case, and a copy of
the heads of the Judge’s charge to the Jury, when the copy or translation is given under section
371 of the said Code to an accused person.
(d) Copy or translation of the judgement in a summons case when the accused person to
whom the copy or translation is given under section 371 of the said Code is in jail.
(e) Copy of an order of maintenance, when the copy is given under section 490 of the said
Code to the person in whose favour the order is made, or to his guardian, if any, or to the person
to whom the allowance is to be paid.
(f) Copy furnished to any person affected by a judgement or order passed by a Criminal
Court of the Judge’s charge to the Jury or of any order, deposition or other part of the record,

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 THE SUITS VALUATION ACT

when the copy is not a copy which may be granted under any of the preceding sub clauses
without the payment of a fee, but is a copy which on its being applied for under section 548 of the
said Code the Judge or Magistrate, for some special reason to be recorded by him on the copy,
thinks fit to furnish without such payment.
(g) Copies of all documents furnished under the orders of any Court or Magistrate to any
Government Advocate, or Pleader or other person specially empowered in that behalf for the
purpose of conducting any trial or investigation on the part of the Government before any
Criminal Court.
(h) Copies of all documents which any such Advocate, Pleader or other person is required to
take in connection with any such trial or investigation for the use of any such trial or investigation
for the use of any Court or Magistrate, or may consider necessary for the purpose of advising the
Government in connection with any criminal proceedings.
(i) Copies of judgements or depositions required by officers of the Police Department in the
course of their duties.

*15. Cancelled.

*Cancelled by Punjab Government Notification No. 34430-F.G., dated the 17th November 1931.
16. To remit the fee chargeable on an application presented by any person for the return of a
document filed by him in any Court or public office.
17. To direct that, when a part of an estate paying annual revenue to the Government under a
settlement which is not permanent is recorded in the Collector’s register as separately assessed
with such revenue, the value of the subject matter of a suit for the possession of, or to enforce a
right of pre-emption in respect of, a fractional share of that part shall, for the purposes of the
computation of the amount of the fee chargeable in the suit, be deemed not to exceed *ten times
such portion of the revenue separately assessed on that part as may be rateably payable in respect
of the share.

*Punjab Government Notification No. 20509-Judicial, dated the 5th June 1931.

18. To direct that, if the amount of the fee chargeable in any case involves a fraction of an
anna, the fraction shall be remitted, except where otherwise expressly provided by this
notification.

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 THE SUITS VALUATION ACT

19. To remit the fee chargeable on an application for the grant of license for the vend of
stamps.
20. To direct that no Court fee shall be charged on an application for the repayment of a fine
or of any portion of a fine, the refund of which has been ordered by competent authority.
21. To remit the fee chargeable on application for copies of documents detailed n clauses 4
and 14 supra.
22. To remit the duty chargeable in respect of Indian Probates, Letters of Administration or
Succession Certificates on the share or other interest of a deceased member of a company formed
under the Indian Companies Act, 1913 (VII of 1913) provided that the said share or interest was
registered in the branch register in the United Kingdom under the Indian Companies (Branch
Registers) Act, 1900 (IV of 1900) and that such member was at the date of his decease domiciled
elsewhere that in India.
23. To remit the fees chargeable on applications presented to officers of land revenue for the
suspension or remission of revenue on the ground that a crop has not been sown or has failed.
24. To remit the fee chargeable on applications and petitions presented to a Collector or any
Revenue Officer having jurisdiction equal or subordinate to a Collector for advice or assistance
from the Agricultural Department of the Province.
*25. Cancelled.
**26. Cancelled.
***27. Cancelled.

*Cancelled by Punjab Government Notification No. 32100-Judicial, dated 26th October 1931.
** Cancelled by Punjab Government Notification No. 22158 Military, dated 26th June 1931.
*** Cancelled by Punjab Government Notification No. 7054-F.G., dated 29th February 1931.

*28. To remit as follows the fees on the property of (1) any person subject to the Naval
Discipline Act (29 and 30 Vict. C. 109) the Army Act (44 and 45 Vict. C. 58), the Air Force Act
(7 and 8 Geo. 5 c. 51) or the Indian Army Act 1911 (VII of 1911) who is killed while on active
service or on service which is of a warlike nature or involves the same risk as active service, or
dies from wounds inflicted , accidents occurring or disease contracted while on such service and
(ii) any person, being a Government servant, Civil or Military who dies from wounds or injuries
intentionally inflicted (but not self inflicted) while in actual performance of his official duties or
in consequence of those duties:

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 THE SUITS VALUATION ACT

(a) Where the amount of value of property, in respect of which the grant of probates or letters
of administration is made or which is specified in the certificate under Part X of the Indian
Succession Act, 1925, or in that certificate under Bombay Regulation No. 8 of 1827, does not
exceed Rs. 50,000 the whole of the fees leviable in respect of that property.
(b) Where the said amount or value exceeds Rs. 50,000 the whole of the said fees in respect
of the first Rs. 50,000.
(c) Where any property passes more than once in consequence of such deaths, to remit, in the
case of second and subsequent successions, the whole of the said fees, irrespective of the value or
amount of such property.

* Punjab Government Notification No. 1300-Judicial, dated 15th April 1931.

(d) The whole of the fees chargeable on applications for mutations of names in respect of the
property of persons mentioned in clauses (i) and (ii) above.

Note-This supersedes Punjab Government Notification No. 37565-Judicial, dated 19th December 1928.

Financial Commissioners’ Office, Punjab

Correction Slip No. 147, dated Lahore, The 29th July 1940
Punjab Stamp Manual, 1934
Part-II C Court Fees Act, VII of 1870
Chapter 1, Page 6 and 7
For existing entry No. 28 substitute the following:
In the case of fees leviable under articles 11, 12 and 12-A of the first schedule to the said Act, on
the property of (i) any person subject to the (British) Naval Discipline Act , The Indian Navy
(Discipline) Act, 1934 (XXXIV of 1934), The (British) Army Act, the (British) Air Force Act,
the Indian Army Act 1932 (XIV of 1932), who is killed or dies of wounds inflicted, accidents
occurring or disease contracted within three years before death while on active service against an
enemy, or on service which is of a war like nature or which in the opinion of the Provincial
Government, otherwise involves the same risks as active service, and (ii) any person, being a
Government servant, Civil or Military who dies from wounds or injuries intentionally inflicted
(but not self inflicted) while in actual performance of his official duties or in consequence of

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 THE SUITS VALUATION ACT

those duties:

REMISSIONS
(a) Where the amount of value of property, in respect of which the grant of probates or letters
of administration is made or which is specified in the certificate under Part X of the Indian
Succession Act, 1925, or in the certificate under Bombay Regulation No. 8 of 1827, does not
exceed Rs. 50,000 the whole of the fees leviable in respect of that property.
(b) Where the said amount or value exceeds Rs. 50,000 the whole of the said fees in respect
of the first Rs. 50,000.
(c) Where any property passes more than once in consequence of such deaths, to remit, in the
case of second and subsequent successions, the whole of the said fees, irrespective of the value or
amount of such property.
(d) The whole of the fees chargeable on applications for mutations of names in respect of the
property of persons mentioned in clauses (i) and (ii) above.
This supersedes Punjab Government notification No. 13000/Judl., dated the 15th April 1931.

(Punjab Government Notification No. 1007-St, dated 6th July 1940).

Financial Commissioners’ Office, Punjab

Correction Slip No. 149, dated Lahore, The 29th July 1940
Punjab Stamp Manual, 1934
Part-II C Court Fees Act, VII of 1870
Chapter 1, Page 6 and 7
For entry No. 28 as revised by correction slip No. 147, dated the 29th July, 1940 substitute the
following:
(1) In case of fees leviable under articles 11, 12 and 12-A of the first schedule to the said Act, on
the property of (i) any person subject to the (British) Naval Discipline Act , The Indian Navy
(Discipline) Act, 1934 (XXXIV of 1934), The (British) Army Act, the (British) Air Force Act,
the Indian Army Act 1932 (XIV of 1932), who is killed or dies of wounds inflicted, accidents
occurring or disease contracted within three years immediately preceding his death on active
service against an enemy, or on service which is of a war like nature or which in the opinion of
the Provincial Government, otherwise involves the same risks as active service, and (ii) any

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 THE SUITS VALUATION ACT

person, being a Government servant, Civil or Military who dies from wounds or injuries
(intentionally inflicted by a person other than himself) in actual performance of his official duties
or in consequence of those duties:

(a) Where the amount of value of property, in respect of which the grant of probates or letters
of administration is made or which is specified in the certificate under Part X of the Indian
Succession Act, 1925, or in the certificate under Bombay Regulation No. 8 of 1827, does not
exceed Rs.50,000 the whole of the fees leviable in respect of that property.
(b) Where the said amount or value exceeds Rs. 50,000 the whole of the said fees in respect
of the first Rs. 50,000.
(c) Where any property passes more than once in consequence of such deaths, to remit, in the
case of second and subsequent successions, the whole of the said fees, irrespective of the value or
amount of such property.
(2) In case of applications for mutation of names in respect of the property of persons
mentioned in paragraph (1) above, the entire court fees chargeable under sub article (b) of article
1 of the Second Schedule to the said Act.

(Punjab Government Notification No. 1486-St, dated 23rd September, 1940).

29. See clause (d) of entry No. 28 above.

30. To remit the fees chargeable on copies of decrees of Civil or Revenue Courts situate in the
territories of His Highness the Gaekwar of Baroda forwarded to any Court in British India for
execution in pursuance of the provisions of section 44 of the Civil Procedure Code, 1908 (V of
1908).
31. To remit the fees chargeable on copies of orders or proceedings under section 37 of the
Punjab Land Revenue Act, 1887 (XVII of 1887), made or recorded by Collectors or other
Revenue Officers engaged in revising record-of-rights under a notification published in
accordance with section 32 of the said Act;
Provided that the copy is furnished for the purpose of being filed with an application or
petition to a Collector or other Revenue Officer engaged as aforesaid in revising a record-of-
rights or to the Commissioner of the Division or to Financial Commissioner, Punjab relating to
matters connected with the assessment of land or the ascertainment of rights thereto, or interests
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 THE SUITS VALUATION ACT

therein, if presented previous to the final confirmation of such revision.

32. To remit the fees chargeable on applications under section 97 of the Punjab Land Revenue
Act, 1887 (XVII of 1887), made by village officers in accordance with the provisions of rule 64
of the rules under that Act published with the Financial Commissioner’s notification No. 142,
dated the 9th November 1909.
33. To remit the fees chargeable on copies of all records* maintained under the provisions of
Chapter IV of the Punjab Land Revenue Act, 1887 (XVII of 1887) when such copies are
exhibited or recorded in any Court of Justice or are received or furnished by any public officer.

*Note to item No. 33- The register of mutation is one of the records maintained under Chapter IV of the Punjab Land
Revenue Act, 1887, and no court fee is therefore chargeable on a copy thereof. This item also operates to remit the
fee otherwise due on a copy of the mutation proceeding when presented with an appeal against the mutation order.
(Financial Commissioners’ letter No. 4693-E&S., dated the 31st August, 1932.)

34. To remit the fees chargeable on applications for the grant of fishing licenses prescribed by
the Government of the Punjab under Section 3 of the Punjab Fisheries Act, 1914 (Punjab Act II
of 1914).

*35. To remit the stamp duty chargeable on the following petitions under Article 1(b) of the
second Schedule:
“A petition or an application presented to a revenue officer asking him to record a statement or
sanction a mutation under section 34 (4) of the Land Revenue Act, XVII of 1887, in
consequence of consolidation of holdings carried out by the Co-operative Department in the
Punjab.”

*(Punjab Government, Finance Department (General) Notification No. 21444, dated 11th July 1930)

*36. To remit the fee chargeable under Article 1 (a) of the second schedule on the applications
or petitions noted below:
(a) Applications or petitions presented to any Municipal Commissioner under any
Act for the time being in force for the conservancy or improvement of any place if the application
or petition relates solely to such conservancy or improvement.
(b) Applications or petitions presented for the purpose of obtaining a copy or
translation of any order passed by a Municipal, Notified Area or Small Town Committee or
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 THE SUITS VALUATION ACT

District or Cantonment Board or of any other document on record in the office of such a body.

*(Punjab Government, Finance Department (General) Notification No. 264444, dated 11th September 1930).

*37. To remit the court fees chargeable under clause (e) of Article 1 or Article 11 of the second
schedule, on petitions and appeals against orders of punishment presented under the following
Act or rules, by officials under the administrative control of the Government of the Punjab;
(1) The Punjab Subordinate Services, Punishment and Appeal Rules, 1930;
(2) Section 13 of the Punjab Land Revenue Act, 1887;
(3) Rule 16.31 of Chapter XVI (Punishments) of the Punjab Police Rules.

*(Punjab Government Notification No. 38071-Fin.Genl.,dated 3rd December 1932)

*38. To remit the fee payable under article 1(a) of the second schedule upon all applications
made to a magistrate in his capacity as a registering authority under the Punjab Motor Vehicles
Rules, 1931.

*(Punjab Government Notification No. 142-H/Genl. dated 3rd January 1934)

Financial Commissioners’ Office, Punjab

Correction Slip No. 29, dated Lahore, The 6th January 1962
Punjab Stamp Manual, 1934
Part-II C Chapter 1, Page 9
After entry No. 45 as inserted by correction slip No. 27.S.M. , dated the 30th September 1959 add
the following:
“46-To reduce to a maximum of fifteen rupees, the fees chargeable on plaints in suits for
possession of any immovable property forming part of a public Wakf or any interest therein
coming within the purview of the Public Wakfs (Extension of Limitation) Act, 1959.”
(Punjab Government Notification No. 8215-Stamps-II-61/8786. dated 3rd October 1961)

Financial Commissioners’ Office, Punjab

Correction Slip No. 27.S.M. dated Lahore, The 30th September 1959
Punjab Stamp Manual, 1934

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 THE SUITS VALUATION ACT

Part-II C Chapter 1, Page 9

After entry No. 44 as inserted by correction slip No. 181, dated the 16th June 1944 add the
following:
“45-To remit in whole of the State of Punjab the court fee payable by Government Departments
in respect of applications made under the provisions of sections 3 and 4 of the Punjab Instruments
(Control of Noises) Act, 1956.”

(Punjab Government Notification No. 4162-Stamps-II-59/1714, dated 28th July 1959)

Financial Commissioners’ Office, Punjab

Correction Slip No. 181 dated Lahore, The 16th June 1944
Punjab Stamp Manual, 1934
Part-II C Chapter 1, Page 9
After entry No. 43 as revised by correction slip No. 163, dated the 8th January 1942 add the
following:
“44-To remit the court fee leviable under clause (a) of Article 1 of the second Schedule on
applications for grant of copies of records made under rule 16 (4) of the Punjab Urban
Immovable Property Tax Rules, 1941, and rule 41 (5) of the Punjab General Sales Tax Rules,
1943.”

(Punjab Government Notification No. 872-St, dated 24th April, 1944)

Financial Commissioners’ Office, Punjab

Correction Slip No. 18, dated Lahore, The 14th May 1985
Punjab Stamp Manual, 1934
Part-III Chapter 4
In the first line of rule 2 for the word and figure ‘Rule 33’, the words and figure ‘Rule 4’ should
be substituted.

Financial Commissioners’ Office, Punjab

Correction Slip No. 163 dated Lahore, The 8th January 1942

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 THE SUITS VALUATION ACT

Punjab Stamp Manual, 1934

Part-II C Chapter 1, Page 9
After entry No. 41 as revised by correction slip No. 153, dated the 16th April 1941 add the
following:
“42-To remit the fee leviable under clause (a) of Article 1 of Schedule II on applications made to
a Collector in form D.D.1 published with Financial Commissioners’ notification No. 6401-E&S,
dated the 30th November 1932, by a medical officer in managing or supervising charge of a
hospital or dispensary.
“43(i)-To direct that in appeal against an order under order 21, Rule 50 (2) of the Code of Civil
Procedure, adjudging a person as a partner of a firm against whom a decree is being executed, the
fee shall be the same as in a declaratory suit, namely Rs. 10 if the fee otherwise payable exceeds
that amount.
(ii)- To direct that in appeal against a personal decree under Order 34, Rule 6 of the Code of Civil
Procedure, when only the personal liability of the defendant and not the amount decreed is in
dispute, the fee shall be the same as in a declaratory suit, namely Rs. 10 if the fee otherwise
payable exceeds that amount.”
Correction slip No. 155, dated the 26th June 1941 is cancelled.
(Punjab Government Notification No. 789-St, dated 26th May 1941)
(Punjab Government Notification No. 1799-St., dated 8th December 1941)
Financial Commissioners’ Office, Punjab
Correction Slip No. 153 dated Lahore, The 16th April 1941
Punjab Stamp Manual, 1934
Part-II C Chapter 1, Page 9
After entry No. 40 insert the following:
“41-To remit the fee leviable under article 1 (b) of Schedule II on applications made to the
Collector under Section 79 of the Punjab Village Panchayat Act, 1939.”
(Punjab Government Notification No. 312-St, dated 6th April, 1941)
Financial Commissioners’ Office, Punjab
Correction Slip No. 7 dated Lahore, The 16th January 1935
Punjab Stamp Manual, 1934
Part-II C Chapter 1, Page 9
After entry No. 38 the following should be inserted:

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 THE SUITS VALUATION ACT

“39-To remit the fee leviable under Article 1 (a) of the second Schedule upon all applications
made to a magistrate in his capacity as a licensing officer under the Wild Birds and Wild Animals
Protection Rules, published with Punjab Government notification No. 25157 dated the 4th
September, 1934.”

(Punjab Government Notification No. 32230 (H-Genl.), dated 20th November 1934)
Financial Commissioners’ Office, Punjab
Correction Slip No. 57 dated Lahore, The 21st September 1936
Punjab Stamp Manual, 1934
Part-II C Chapter 1, Page 9
After entry No. 39 the following should be inserted:
“40-To remit the fee leviable under Article 1 (b) or (c) of Schedule II on an application or petition
presented by a revenue agent to the Financial Commissioners, Commissioner of the division, or
Collector of the district, for renewal of his certificate.”

(Punjab Government Notification No. 1428-St, dated 22nd August 1936)

[a1]For statement of objets and Reasons , see “Gazette of India,” 1886, Pt. V, p 791 for report of the Select
Committee, see ibid , 1887 Pt, IV , p. 18 and for Proceedings in Council see ibid, 1866, Supplement, pp. 1131 and
155 and ibid, 1887, Pt. VI, pp. 16 and 21
This Act has been declared in force in Upper Burma ( except the Shan States ) by the Burma Laws
Act ,1898 ( 13 of 1898) , see 4 and the First Schedule , Bur Code.
It had previously been extended there by notification under s. 5 of the Scheduled Districts Act, , 1874( 14 of 1874) ,
see “ Burma Gazette,” 1888 , Pt, I, P. 362 and :” Gazette of India,” 1888, Pt. I, p. 371.
It has been declared in force in British Baluchistan by the British Baluchistan Laws Regulation , 1913 92 of
1913) Bal. Code.

[a2]Part I of the Act has , under s. 2 , been declared to extend to the Punjab, and to come into force therein on the 1st
day of March, 1889, see Gazette of India, 1889, Pt. I, P. 107.
[a3]These words were substituted for the words” with the previous sanction “ by sec .2 and Sch. I of the Devolution
Act, 1920 ( 38 of 19200
[a4]mad, code
[a5]for rules as to valuation of certain classes of suits under this section , see Part II-C Chapter 3.
[a6]See now s. 99 of the code of Civil Procedure, 1908(Act 5 of 1908)
[a7]see now s. 115 of Code of Civil Procedures, 1908(Act 5 of 1908)

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5

RULES ETC., UNDER THE COURT FEES ACT VII OF 1870.

OTHER THAN THOSE RELATING TO THE SUPPLY, CUSTODY AND SALE OF
STAMPS

v RULES AND ORDERS UNDER THE COURT-FEES ACT, VII OF 1870, AND
SUITS VALUATION ACT, VII OF 1887.

v NOTES AND ADMINISTRATIVE INSTRUCTIONS ON SECTIONS AND

ARTICLES OF SCHEDULE I AND II OF THE COURT- FEES ACT

v MANNER OF DETERMINING THE VALUATION OF SUITS FOR

PURPOSE OF JURISDICTION ---SECTION 9, SUITS VALUATION ACT,
1887

v SUITS BY PAUPERS

v THE PUNJAB COURT-FEE STAMP RULES, 1934

v CANCELLATION OF COURT-FEE STAMPS

v PROCESS – FEES AND PROCESS SERVING ESTABLISHMENT

v RULES AND ORDERS REGARDING THE CUSTODY , SUPPLY AND SALE

OF STAMPS OF ALL DESCRIPTIONS - DISTRIBUTION, CUSTODY AND
SALE

v DISPOSAL OF UNSERVICEABLE AND OBSOLETE STAMPS

v RULES FOR THE PREPARATION AND SUBMISSION OF INDENTS FOR

NON-POSTAL STAMPS

v LIST OF NON-POSTAL STAMPS STOCKED IN THE GOVERNMENT OF

INDIA, CENTRAL STAMP STORE, NASIK ROAD

v RULES FOR THE DESPATCH AND RECEIPT OF STAMPS OF ALL KINDS

IN TREASURIES AND SUB TREASURIES AND SUB TREASURIES IN THE
PUNJAB

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5

v RULES FOR THE VERIFICATION OF STAMP BALANCES IN DOUBLE

AND SINGLE LOCKS OF TREASURIES AND SUB-TREASURIES

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 CHAPTER 2

CHAPTER 2

NOTES AND ADMINISTRATIVE INSTRUCTIONS ON SECTIONS AND ARTICLES

OF SCHEDULE I AND II OF THE COURT- FEES ACT.

1. In the paragraphs that follow sections of the Court-fee Acts and articles in schedules I
and II thereof are discussed, the discussion being supplemented , where necessary by quoting the
orders issued by competent authority

A.—Notes on sections of the Courts-fees Act.

2. The court-fees Act contains the law for the levy of court-fees, that is to say, judicial fees
paid by persons having business in courts of justice and public offices, which under section 25
are levied by means of stamps. The Act has no concern with non – judicial stamps

As regards the valuation of suits for jurisdictional purposes see the Suits Valuation Act 7
of 1887 – see part II –B . Certain rules framed under that act relating to the valuation of certain
classes of suits for court-fees will be found in chapter of this part.

3. Section 4.—Section 149 of the code of Civil Procedure, 1908, allows a court to receive
at any stage Court-fees payable in respect of any document liable to such payment. The High
court of Judicature at Lahore has ruled that the Registrar may return for amendment within a time
to be fixed by him any memorandum of appeal for the reasons specified in Order 41, rule 3 , of
the code of civil Procedures, that is to say , when insufficient court-fee is paid owing to a
mistake, In default of compliance the appeal shall be rejected , It has also ruled that the Registrar
shall not permit any petition, memorandum of appeal or other document which ought to bear a
stamp under the Act to be received in the Court until it is properly stamped.

Attention has also has been drawn by the Court to the stringent provisions of section 4
and 28 of the Act and it has been given to be understood in connection with section 5 of the
Indian Limitation Act that an improperly stamped document even though received, field or used
in the Court remains invalid unless it is proved to the satisfaction of Judge of the Court that it
was received, field or used through mistake or inadvertence.

4. Section 5.-- The object of section 5 is to secure payment prior to litigation and to afford
as little scope as possible for litigation over the payment.

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The jurisdiction of the Taxing Officer does not arise upon a difference of opinion between
the taxing clerk and a litigant and upon some sort of formal reference to decide that dispute, The
only thing necessary is that the question should bring his mind to bear on the question , and that
he should decide it .

The power of the Court to decide disputed questions of Court-fees is vested in the Taxing
Officer subject to his power to refer the matter to the Taxing Judge when a question of general
importance arises. This authority extends to all such questions arising in the High Court Whether
the deficiency alleged is on the memorandum of appeal in that Court or on a plaint or
memorandum of appeal field in the court below .(A Bahal Kaur v. Narain Singh , 84 I.C 822).

The court cannot order a refund of what in its opinion is an excess amount charged. Such
a refund can only be granted by the Collector of the district ( Latta Paresad V. Sheoraj Singh,
571, C. 26).

Probate fee is treated in the same manner as any other Court-fee , and a suitor who
satisfies the taxing Officer satisfies the Revenue- at least for the time being.

The chief Justice of Court of Judicature at Lahore has declared that the Registrar shall be
the Taxing officer within the meaning of this section.

5. Section 6. - enacts that no document of the kinds specified in schedule I ( which provides
for fees leviable ad valorem),or in schedule II ( Which provides for fees of fixed amounts,
irrespective of value), shall be field , exhibited, or recorded in any court , of justice , or shall be
received or furnished by any public officer , unless it be stamped to the amount indicated in the
schedule as the proper fee. This provision must of course be read subject to section 19 , which
expressly exempts certain documents from the payment of fees under the Act; also subject to
section 35, which empowers the Governor in council from time to time reduce or remit all or any
of the fees mentioned in the schedule . on the other hand, it is to be noted that, save as may be
provided in rules made under chapter IV of the Act for process fees or in any express enactment,
no document not mentioned in either of the schedules requires a court-fee stamp. Moreover, the
omitting or neglecting to duly stamp a document mentioned in the schedules is not (save ass is
provided in chapter III-A of the Act for probates and letters of administration ) in itself and
offence at such omission or neglect would be under the Indian Stamp Act of 1899; the only
consequence would be that the document would not be received in any court or office. Thus ,

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although copies of documents on plain paper may be furnished by judicial officers or to persons
applying for such copies for their private use, such unstamped copies would not be admissible in
any civil proceeding before a court of justice.

It may be added here that there is no exemption in favour of Government similar to that
contained in proviso(I) to section 3 of the Indian Stamp Act, II of 1899 and accordingly all
petitions and applications of any kind presented by or on behalf of Government in the course of
civil judicial proceedings carry a liability to be stamped in the same manner as if presented by a
private person.

Plaints which are obviously insufficiently stamped, should be returned immediately to the
persons presenting them for making good the deficiency in court-fees.

6. Section 7. - This section deals with the valuation of suits for the purpose of computing
the fees payable under schedule I . Before a court can decide what is the actual value for purpose
of court-fee of a plaint or memorandum of appeal , it must obviously have regard to the nature of
the suit or appeal before it, and decide under what category or class that suit falls, that is to say, it
must decide what sort of suit or appeal it is and upon what lines the court should proceed to value
the suit or appeal, and when it has decided these points, it should then proceed to decide what is
the actual value of the plaint or memorandum before it.

Suits falling various clauses of section 7 are some times brought in a declaratory form and
stamped under article 17 of schedule II , whereas they should be stamped as ad valorem
according to the value of the subject matter in suit

The proper court-fee payable on an appeal relating to future interest is an ad valorem fee
on the amount of interest claimed up till the date of the presentation of the appeal ( Gobardhan
Das v. Narendra Bachadur, 5 I.C. 978).

Clause (ii). – Suits for maintenance should be distinguished form suits for arrears of
maintenance; the former are valued at the amount claimed as payable for ten years under clause
(ii),and the latter at the amount claimed as arrears under clause (I) . When ; the object of the suit
is not merely to recover arrears of maintenance already determined, but to obtain a decree fixing
the rate of maintenance , it should be valued according to clause(ii) and not according to clause(I).

Where there are general words following particular and specific words, the general words
must be confined to things of the same kind as those specified . Consequently in construing must

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be limited by the specific words that precede it.

Clause (iv). – In suits falling under this clause plaintiffs have the option of fixing their
own value for purposes of court-fees, but under section 8 of the Sutis Valuation Act, such value
should also be the value of the suit for purposes of jurisdiction. It should be noted that the
plaintiffs, who often put a higher value for the latter purpose, do not obtain the services of higher
tribunals by paying a nominal amount of court-fees.

Clause (iv)(b).- Where the only relief sought is partitioned , the plaint would be stamped
under article 17 of the Second schedule .

Clause 9iv)(c).—It should be noted that this clause applies only where consequential
relief is prayed for; and where no consequential relief is prayed for , the provisions of Clause ( iii)
of article 17 of the second schedule would apply. if this fact is remembered there should be no
difficulty in deciding whether the correct fee has been paid or not. The mere prayer for general
relief is not necessarily a prayer for consequential relief so as to take the suit out of the class of
suits for declaration only.

Order 7, rule 1, of the code of civil procedure, requires that a paint shall contain a
statement of the value of the subject-matter of the suit for the purpose of jurisdiction and of Court-
fees . It is not contemplated that the subject matter shall be given two values, one purely arbitrary
and fanciful for the purpose of jurisdiction, and one in strict conformity to the real value of the
purpose of court-fees in either case valuation should conform to reality .

Clause (iv) (d). – In suits for in junctions in which the value for the purpose of
jurisdiction has been fixed by the High Court under section 9 of the Suits Valuation Act, the
value for purpose of the Court-fees Act should be the same, namely, between Rs 100 and Rs 500
( Kathu v, Pholo and others. – Criminal Miscellaneous No Nil in civil Appeal No. 603 of 1931 in
the High Court, Lahore).

Clause (iv)(f).--- Under Order 7 rule 2 of the code of civil procedure , 1908 the plaintiff is
required to state in a suit for accounts the approximate amount due to him and it is such sum on
which he is bound to pay court-fee.

A suit for administration is on the same footing as a suit for accounts for the purpose of
curt-fees and should be valued according to the value at which the relief sought is valued in the
plaint.

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Clause (v) (a) .—The words” entire estate or definite share of an estate paying annual
revenue to Government, or part of a such an estate recorded in the Collector’s register as
separately assessed with such revenue,” in this clause include land , the proprietor or possessor
of which pays the revenue assessed to an assignee of Government, such as a jagirdar or muafidar.
“ Part of an estate recorded in the Collector’s register as separately assessed” means any portion
of village charged with a specific allotment of the assessment. This does not ordinarily include
shamilat or common land. Suits for portions of shamilat land which has not been separately
assessed , must not be valued under clause (b). But if the suit be for an entire holding which
includes a share in the shamilat, the valuation will be regulated by the assessment on the entire
holding. ( Financial Commissioner’s letter No 6441, dated 5th September 18810
Suits brought under sections 60 and 77 93) (h) of the Punjab Tenancy Act, in which the
alienee is in possession and the landlord, after securing the cancellation of the alienation sues the
alienee for possession should be stamped under this section (Financial Commissioner’s standing
order 2.)

Sub–Clause(b).--- Plaints in all suits for partition should be carefully examined . Where it
is patent that the defendants are in possessions of any part of the property at least and a fee ad
valorem on the share claimed in that part must be levied.

Sub –Clause(c)—This clause refers to suits for possession of land in which the possessor
is exempt or partially exempt from payment of land revenue either to Government or to an
assignee of Government, or where he is charged with a fixed payment 9 nazrana) in lieu of such
revenue.

The court-fee on a plaint for possession of land subject to fluctuating assessment of

revenue is governed by sub-clause (c) sub-clause (a) and (b) provide for the court-fee payable on
an entire estate or on definite fractions or parts of an estates assessed permanently or
temporarily , Sub-clause (d) provides merely for the land excepted from the operation of sub
clause ( a) and (b) . Moreover, it may be noted that sub-clause (d) has no reference to the case of
an entire estate or a definite fraction or part of an estate. It can , therefore, have no application to
land assessed to fluctuating revenue . The words ”where such.” The words “such revenue” must
be construed either as “ annual revenue payable to Government,” or , more fully, as “ annual
revenue payable to Government on an entire estate or a definite share or part of an estate fixed
permanently or not permanently. “ Land subject to fluctuating assessment cannot be considered

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as paying annual revenue to Government in as much as the assessment is on each harvest

according to the corps. (see Mahna Singh , etc., v. Bahadur Singh ,etc ., P.R. 100 of 1919)

In a suit for possession of land the plaint must be stamped according to the value of the
subject matter, and where the subject matter is land which pays no revenue and has produced no
profits during the year next before the date of presenting the plaint, the value must be deemed to
be the amount at which the court shall estimate the land with reference to the value of similar
land in the neighborhood, and the same principal where the land in suit is “ religious”

Where the sale deed describes the thing sold as a garden together with a house and our-
houses and trees of all kinds, the property sold is a garden within the meaning of section 7(v) (e)
and even though the same be assessed to land revenue a suit in respect of it must be assessed at
its market value and not ten times the amount of revenue (Behari Lal v. Nandlalk, 68 I.C. 345)

In suits falling under this sub-clause this sub-clause where net profits should determine
the value of a suit for the purpose of court-fees, annual rent should not be allowed to be made the
basis for their computation .

Sub Clause(d). – Where a court finds that a suit valued under sub-clause(a) falls under this
sub-clause, it should call upon the plaintiff to pay court-fees on the proper market value.

Sub clause (e).—Where plaintiff sought to recover possession of a date garden on the
allegation that he had been given possession under two deeds of mortgage but had subsequently
been ousted by the defendants, it was held that the suit fell under this clause(Chela mal v. Fazal
Beg, P.R. 33 of 1880)
In a suit for the possession of a house the value for purpose of jurisdiction should be the
same as the value for purposes of court-fee which under this sub-clause is the market value of the
house, (Parsick v. Parsick, P.R. 72 of 1899)

The term “garden” includes fruit garden, even though the land under it may have been
assessed to land revenue, and the value of a suit for possession of a fruit garden for the purpose
of the Court-fees Act must, therefore , be assessed at the market value of the garden

Clause(vi). –The court-fee on the plaint in a preemption suit in respect of sale of land
paying revenue, should be calculated according to section 7(v). (Sunder Singh v. Dhian Singh and
another, P.R. of 1919.)

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Appeals in pre-emption suits are governed by article 1 of the first schedule and not by
clause(vi) of section 7, and must, therefore , bear an ad valorem court-fee on the amount or value
of the subject matter in dispute. (Waryam Singh v. Mahatab Singh, etc., etc. 76 of 1913, F.B.)

Clause (ix).—The criterion laid down in this clause for determining the court-fee payable
in respect of a suit for redemption or foreclosure of a mortgage-deed does not apply to the appeal
in such a suit. In the case of appeals or cross-objections in suits for redemption or foreclosure, in
all cases in which the amount declared by the court to be due to the date of the decree can be
ascertained by reference to the judgement and the decree can be ascertained by reference to the
judgement and the decree, it is that amount at which the appeal or cross-objection should be
valued, and future interest should not be taken into account.

Clause (xi).—In suits falling under this clause court fee should be calculated on annual
rent, and not on annual land revenue, although under section 69 of the Punjab Tenancy Act,
where annual rent is unascertainable , it is deemed to be equivalent to two twice the annual land
revenue .

Under this clause in a suit between landlord and tenant for recovery of immovable property form
a tenant including a tenant holding over after the determination of a tenancy the fee is to be paid
according to the amount of the rent of the immovable property to which the suit refers payable for
the year next before the date of presenting the plaint.

The court-fees payable on a suit for ejectment from a house against a tenant is chargeable on one
year’s rent under sub-clause (cc) and not on the market value of the house. In such suits the
valuation for purposes of court-fees and jurisdiction is the same. ( Sri Ram v. Jagat Narayan, 93 I.
C. 291).

7. Section 8.-- This section relates only to appeals of persons claim8ng compensation and
not to appeals by the Secretary of State against the award of the District Judge, ( See notes to
article 17 (iv), schedule II paragraph 46 infra)
An appeal from an award under the Land Acquisition Act is Governed for purposes of
Court –fees Act, as the former, being a special provision relating to the awards of compensation
under the Land Acquisition Act overrides the general provisions of the later.

8. Section 9.-- ---With regard to suits falling under section 7(iii) , 7 (v) , specially 7 (v) (c)
and (d) , and in suits for mesne profits action under section 9 of the Court fees Act should not

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only be taken on the initiation of the defendant , but in all cases of doubt courts are bound to
move themselves.

9. Section 10.----Where upon the proper valuation of a suit an appellate court finds that
there is a deficit in the amount of court finds that there is a deficit in amount of court-fees paid by
the plaintiff on his plaint and memo. Of appeal, the correct procedure for the court to adopt is to
call upon the plaintiff to make good the deficiency and on his suit, In such a case the rejection of
the plaint is in-appropriate because section 10 of the Act enjoins a dismissal without option, As a
general rule it is desirable that where the appellate court has to deal with the question of
recovering a deficit fee payable by the appellant in the lower court or courts the matter should be
dealt with at the earliest possible moment after the deficit has been discovered so that the parties
may not be kept in suspense upon the question. This rule is, however, subject to the discretion of
the court to postpone the determination of the point in exceptional cases.

As regards refund of court-fees, see notes to section 1- paragraph 12 infra.

10. Section 11.—In applying this section to a suit for partition and mense profits, the term
“decree” should be taken to refer to the final, and not the preliminary decree.

11. Section 12.—Where it is found in an appellate court that the court-fee on a plaint or
memorandum of appeal, as the case may be, in the curt below was insufficient , it is the duty of
the appellate court to call upon the party whose fee was in defect, to make good the deficiency
under section 12(ii) of the Court –fee Act, although no dispute as to the amount had arisen or
been specially decided in the lower court . Also if the deficiency is not paid within such time as
the appellate court shall fix, the suit or appeal of the defaulting plaintiff or appellant, as the case
may be, should be dismissed under the provisions of section 10(ii) of the Act in section 10 (ii)
“suit” includes “appeal” ( Dayal Singh , etc., Ram Rakha, etc., P.R. 109 of 1912 , F.B.)

A court of appeal , when admitting an appeal is entitled to demand under the provisions of
clause (2) of this section proper court fees payable in the appellate court as well as in the trail
court,

It is open to an appellate court to direct a defendant who has obtained a set –off in the trail
court without paying court-fee on his written statement, to pay the court-fee before allowance of
the set-off .

Where there is a dispute as to the amount of court-fee payable in a suit, the court ought to

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frame an issue on the point and decide it in the beginning of the trail of the suit.

12. Sections 13,14, and 15..--- Provision is made in sections 10.13.14. and 15 for the refund
of court-fees in certain cases. Thus, in section 10, if the court finds that the net profit or market-
value of any land, house garden has been over-estimated, it may, in its discretion , refund the
excess paid as fee, And under section 13, when an appeal is accepted, or when the suit is
remanded in appeal, the appellate court is required to give the appellant a certificate authorizing
him to receive back from the Collector the full amount of fee paid on the memorandum of appeal;
provided that where the remand does not cover the whole subject-matter of the suit, the appellant
shall be authorized to receive back only so much of the fee as is chargeable on the part remanded

Under articles 5 and 4, respectively, of schedule I, the stamp required on an application for
review is one-half the fee leviable on the plaint if the application is presented before the ninetieth
day from decree, and the full stamp, if presented on or after the ninetieth day; but in the latter
case the court is empowered, under section 14, unless the delay was caused y the applicant’s
laches, to grant him a certificate authorising him to receive back form the collector so much of
the fee paid as exceeds that payable under article 5, Further, when the curt reverses of modifies
its order on review, the appellant is entitled, under section 15, to a certificate authorizing him to
receive back so much of the fee paid on the application as exceeds the fee prescribed for an
application as exceeds the fee prescribed for an application under article 1 of Schedule II .

In order to attract the operations of section 15 of the Court-fees Act, the conditions requisite are
that there should be an application for review of judgement, that it should have been admitted,
that on the re-hearing the court should have reversed or modified its former decision on the
ground of mistake in law or fact, and that such reversal or modification should not have been due
to fresh evidence which could have been produced at the original hearing

The mere fact that an application for review which fell properly within the purview of order 47,
rule 1 of the code of civil procedure, was treated as on e under section 151 of the code, would
not preclude the petitioner for review from claiming a refund of the court-fees under section 15
of the court fees Act.

A court has no power, under the Act, to grant a certificate authorizing a plaintiff or appellant to
receive back from the collector any excess of stamp duty paid under the orders of the court, its
power being limited to the cases specified in sections 10,13,14 and 15 ; at the same time, if the
Government think that plaintiff or appellant has been improperly ordered to pay a sum of money

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which was not due, there can be no difficulty in their refunding that amount to him,
notwithstanding the absence of any special provision of the law authorising them to do so. ( in re
Moulvie Syad Zoynoodden Hossen Khan, II Ben. L Rep., 370.) The Government of India has
authorised local Governments to make refunds of the value of court fee adhesive labels affixed to
petitions unnecessarily or in excess of legal requirements, if they so wish (Government of India ,
Finance , No. 1174-F dated 31st August 1914). The Punjab Government has ruled that refund of
court-fee stamps affixed to petitions unnecessarily or in excess of legal requirements should not
be allowed(Finance Department U.O., dated 23rd July 1932—F .C. ‘s file 591-11-00-15) Where
real hardship has been caused owing to the exercise of erroneous jurisdiction by a civil court, the
facts may be represented to Government with the object of obtaining sanctions to a refund of the
fees paid on the memo of appeal . The claim to obtain such a refund appears to be particularly
strong in cases where a curt has suo-motu, ordered the illegal transfer of a suit (Government of
India, Finance , 709-S.R., dated 30th January 1904). Application for refund under these rulings
should be sent to the Financial Commissioners through the commissioner of the division .The
power to grant refunds of excess fees paid by order of the court has been delegated to the
Financial Commissioners (Punjab notification NO. 4986-E. & S. , dated 14th August 1934)
Refunds of fees paid into court should be made by deputy Commissioners on
presentation by the applicants of certificates authorizing such refunds by the courts under the
Court fees Act, or under the order above noted and save in cases mentioned in the preceding
paragraph and in cases falling under chapter III –A ., no reference need be made to the Financial
Commissioners in regard to such refunds. This paragraph does not apply to refund of the value of
court-fee stamps spoiled before use, or not required for immediate use, which are governed by
separate rules, --vide Chapter 7, part III and appendix A.

13. Section 17.---This section requires that separate court-fees should be levied in respect of
distinct and separate reliefs claimed in a suit, When , however, alternative reliefs based on one
cause of action are claimed, court –fee is payable on the higher of the two reliefs.

14. Section 19. Clause iii—A written statement by either party in appeal is essentially a
petition, whether it is so in form or not, and essentially different from the written statement under
Order 8, rule 1, code of civil procedure.

Clause viii.—Where the value exceeds Rs 1000 the duty is chargeable on the whole amount and

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not over Rs. 1000, see article 11 of schedule I. Where the court below decided that no curt –fee
was payable , on an erroneous view of law, the High Court could interfere in revision under
section 15 of the Indian High Courts Act. (The Collector of Maldah V. Nirode Kamani Dassy, 17
c . W. N. 21.)

Clause (ix) –This exemption , in favour of certain applications and petitions made to Revenue
Officers , does not extend to judicial suits in the Revenue Courts; such suits must be on full
stamp, except where otherwise authorised by the Governor in Council ( See no. 29 of remissions,
etc in chapter 1 of this part).

Clause (xi)—See no. (10) in table of remissions, etc., in chapter 1 o this part..

Clause (xii).—This clause does not extend to applications for service of notice of ejectment made
under section 43 of the Punjab Tenancy Act, 1887.

Clause (xvii).—a petition for appeal or revision signed and filed by an advocate or pleader on
behalf of a prisoner under an authority signed by the prisoner is exempt from the payment of
court-fees under section 19(xvii) (In re Court-fees Act, I.C. 76, 869 ).

A person convicted of a criminal offence and sentenced to pay a fine of Rs. 500, or, in default of
payment of the fine, to undergo six months rigorous imprisonment , was allowed 15 days in
which to pay the fine. He was released from custody the day on which the judgment was
pronounced after having furnished security . The fine was ultimately paid, but before it was paid
the petitioner field in the High Court a memorandum of appeal against his conviction and
sentence. This did not bear the customary court-fee of Rs.2. It was held that the sub-section was
framed to meet cases of prisoners and other persons similarly confined by a Court, Whether they
happened to be in jail or in the custody of the court’s officer, A petition by a person who is not
actually confined and can get to his home in order to raise funds is not exempt from court-fees.
( Chuni Lal versus Croun, Criminal Miscellaneours Appeal No. 989 of 1930, in the High Court,
Lahore.)

An application for bail signed only by the advocate of a prisoner is an application made by the
prisoner himself and does not require to be stamped.

Clause (xx)—an application by a pensioner for a life certificate to enable him to draw his life
pension at some other place or through an agent is not strictly an application for the payment of
money, and does not fall under this exemption ; it must be held to fall within article 1(a) ,

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Schedule II , as an application to a magistrate by a person having dealings with the Government

for which a stamp of two annas is required . If the Officer applied to a collector , a stamp of one
rupee would be required under clause(b) of the same article .

Applications for refund of income-tax under section 48 of the income –Tax Act, 1922 are
applications for payment of money due by Government to the applicants . They are , therefore ,
exempt under clause(xx) of section 19 of the Court fees Act, 18970, from the payment of court-
fees. Similarly , applications with court-fees , (Government of India, Board or Revenue, circular,
dated 15th April 1925.)
For further exemption under section 35 of the Court fees Act, the table of reductions etc., in
chapter 1 of this part should be referred to

15. Chapter III-A. deals with cases of erroneous valuation of the estates of deceased
persons and minors for the purpose of regulating the fees chargeable under articles 10 to 12 of
Schedule I . Sections 19-A to 19-D deal with cases where the value of the estate of a deceased
person has been over-estimated and sections 19-E to 19-G deal with cases where the value has
been under – estimated, there is nothing ambiguous in the sections but they require careful study .

16. Section 19-B.—The full duty must always to be paid in the first instance; and if the
Deputy Commissioner thinks any refund should be allowed on account of debts paid, he may
submit an application to the Financial Commissioner ( Chief Controlling Revenue –authority ) for
sanction . ( Financial Commissioner’s Book Circular No. 13. Dated 15th May 1873. )
It may be added here that it has been held in Indian Law Reporter , Cal,. Volume XXIV ,
page 567 , In re goods of Ram Chandra Ghose, that the uncertainty of recovering a debt due to
the estate of a deceased person is not a sufficient ground for a proportionate reduction of the fee
in respect of probate of a will

17. Section 19-C.—The section merely provides that the fees shall not be paid twice in
respect of the same property under the same Act. For example . –Probate is granted to a
petitioner. The order is set aside on appeal and the case is returned to the lower court for further
decision after farming new issues. The lower court again decides in favour of the petitioner .
Fresh duty would not be payable. Two courses would be open, either to super-impose the paper
containing the final grant on the second grant saying that the duty has been realised on a separate

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stamp.

The estate referred to in this section means the property of a deceased person and it is
impossible to dissociate the identity of the person from the property in the meaning of the word.

The section only provides for cases where a fresh grant of probate of a will or letters of
administration of the estate of the same person becomes necessary and the fees have already been
paid in respect to the whole or part of the property comprised in the estate of the deceased person.

18. Section 19-D.—In Notification No. 2004,dated 14th July 1871, the Governor-General in
Council remitted the fees chargeable under schedule I , article 11, in respect of probate of wills or
letters of administration “ in so far as such wills or letters of administration relate to property
which a deceased person was possessed of or entitled to, not beneficially, but as trustee for any
other person or persons, provided that this remission shall not extend to cases in which a trustee
has the power of appointing or otherwise conferring a beneficial interest in the trust property.”
Retrospective effect was given to this order from 1st April 1870 by Notification no. 2135, dated
22nd march 1872, These orders , having been made under the authority of section 35, and not
having been rescinded, have still the force of law, so far as they are not inconsistent with section
19-D.

19. Section 19-E.- The authority dealing with a question of understatement of value,
whether by fraud , negligence or mistake, should have regard only to the market value of the
estate at the time of application for probate, and the fact of an estate being subsequently found to
possess a higher value than that declared is not material except in so far as proof of higher value
at a later date may be evidence of under statement of value on the earlier date. Important
questions arising out of fiscal legislation applicable to the whole of India Should be submitted to
the Government of India by Local Government ( Government of India, Finance Department,
5906-Exc. Dated 17th October 1908, to Burma Government ).
The case for refunds Under section 19-A stands on the same footing and the chief
Controlling Revenue Authority should act accordingly ( Government of India, Finance
Department, 1613-Exc. Dated 27th march 1909, to Burma Government).

20. Sections 19-E to 19-J.---The procedure contained in these sections requires careful
attention.

Under section 19-I no order can be made on the application unless the valuation of the
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property in the form given in schedule III has been filed and the fee in article 11 of the first
schedule has been paid on such valuation. The court will not delay the grant of the probate or
letters of administration by reason of any action which the collector might take on receipt of the
notice, It rests with the collector, under the control of the Chief Controlling Revenue-authority ,
to see that the estate has not been undervalued and that there is no loss of Government revenue
( when the notice is received by the chief Controlling revenue-authority, it is communicated to
the Collectors concerned). The Collector may, therefore(section 19-H).,make any enquiry he
thinks fit and if he has received that officer. But if he finds the estate has been undervalued, he
should require the petitioner to amend the valuation and at the same time inform the court, and if
necessary the Chief Controlling Revenue-authority , that he has does not comply, If the petitioner
amends the valuation he will, of course, pay the additional court-fees involved , If the petitioner
does not amends the valuation, the collector may move the court concerned to hold an enquiry
into the true value of the property , but this must be done within six months from the date of the
exhibition of the inventory required by section 317 of the Indian Succession Act, 39 of 1925.
This inventory must not be confused with the valuation filed with the application . The Court
shall hold the enquiry accordingly (the Collector being a party to it) and record a finding as to the
true value of the property, and this finding is final but does not bar the disposal of any application
made under section 19-E to the Chief Controlling Revenue-authority.

The excess court-fee , if any , found to be due, may then be recovered summarily under
section 19-J.

But a person who has been granted probate or letters of administration may find
subsequently that the value of the estate is grater than that on which court-fee has been paid. In
this case he is bound to apply within six months of the discovery of any mistake, or of any effects
not known at the time to have belonged to the deceased to the Chief Controlling Revenue-
authority and pay up the deficiency . If he does not do this he is liable to forfeit Rs. 1000 and a
sum equal to 10 per cent . on the deficiency (Section 19-G). This is recoverable summarily under
section 19-J. When the deficiency has been tendered the same authority will after verification of
the value by affidavit or affirmation ( there is no other means of verification at this stage) cause
the probate or letters to be stamped on payment of (a) if produced within one year of grant , five
times the full court-fees and (b) if produced after one year of grant , twenty times the full court
fee without any deduction of the court-fee originally paid , But this penalty may be remitted and

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the probate, etc., stamped on payment of the deficiency only if the application is made within six
months and if it is clear that there was a genuine mistake and no fraud was intended ( Section 19-
E). The Chief Controlling Revenue –authority may under section 19-J .Remit any excess fee or
penalty under section 19-E . The Payment of the forfeit in section 19-G does not entitle the
person having paying it to have the probate , etc, properly stamped. That will only be done after
the full court fee and penalty provided in section 19-E . have been paid in addition . Before
stamping the letters of administration in such circumstances, however, the necessary security in
the case of the full value of the estate must be given to the court which granted them 9 section 19-
F ) Section 19-K . exempts probates and letters of administration from the provisions of sections
6 and 28 of the Act.

It will be noted that the only course in disputed cases is to move the court to hold an
enquiry. There is no concurrent authority, vesting in the chief controlling Revenue-authority or in
any other revenue officer, to determine the valuation of an estate.

The person paying the additional court-fee should be required to tender the same to the
Collector of the district, who will in the event of such duty being tendered in the shape of
impressed and adhesive stamps affix the latter to the former and make , or cause to be made ,
another on the impressed sheet referring to the circumstances in which the additional court-fee
was levied, cancel the stamps by punching out each figure head and then send the stamps so
cancelled to the court concerned for attachment to the probate or letters of administration

In the event of the additional duty tendered being wholly in adhesive labels , the Collector
shall affix, or cause to be affixed, the labels so tendered to a sheet of blank paper and shall
thereafter proceed as laid down above in the case impressed sheets

21. Section 19-H(4)—the limitation for the proceedings of a collector does not begin to run
until an inventory under section 317 of Act 39 of 1925 has been exhibited and filed in the proper
court, and according to that section the inventory required is declared to be a “ full an true
estimate of the property” in possession of the person applying for letters of administration

A court has no power to award costs in a proceeding under section 19-H., for ascertaining
the valuation of parties in respect of which letters of administration have been granted, There is
no provision for the realization of any costs which may be incurred in connection with such an
inquiry. ( Hridoy Mohini Das v. Secretary of State, 72 I.C. 472.)

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22. Section 19-H (8) No rules have yet bee framed.

23. Section 19-I—The date to be taken for the valuation of the estate for the purpose of
assessment to probate duty is the date on which the application for grant of private or letters of
administration is made ( In the goods of R.N clark, I.L.R. ., 1`4, Lahore , 526).

Under section 3(2), Provident Funds Act, 1925, money in the Railway or Government
Provident Funds vests in the dependent as defined in section 2 of that Act and is also exempt
from probate duty. (In the matter of Hamilton King, 6 R., 558; A.I.R. 1928, Rang. 312)

24. Section 20. –For rules see chapter 7 of this part. The fees for process issued by Revenue
Courts is governed by rules 63 and 77 framed under the Land Revenue Act, 17 of 1887, section
155(1) (c).

25. Section 26.—The rules framed by the Punjab Government under this section will be
found in chapter 5 of this part.

26. Section 27—the rules issued by the Punjab Government under the various clauses of this
section are contained in –

(i). Rules under clause (a) and (d)—Chapter 5 of Part III

(ii). Rules under clause (b) –chapter 5 of Part I I c

(iii). Rules under clause(c) –Chapter 7 of Part III

There is no provision in the Act for the refund for court fee stamps which have been
spoiled before use, or for which the possessor has no immediate use . This is done under
executive instructions . See Part II , Chapter 7 and Appendix A.

27. Section 28.—Once a case has been decided, deficient court-fees cannot be recovered
under any circumstances, It is, therefore, essential that documents presented to courts and officers
should be carefully scrutinised with a view to ascertain that they are properly stamped at the time
of presentation

28. Section 29.—Where a plaintiff sued in a Revenue Court for (1) value of produce
and ( 2) value of trees, and the Revenue court decided the suit as regards the produce, but referred
the plaintiff to the civil Court as regard the value of the trees, it was held that in filing his suit in
the civil court the plaintiff was not exempt from the payment of the usual court-fee(Ganda Ram
v. Sain. P.R. 132 of 1892).

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29. Section 30. –See rules in chapter 6 of this part, The directions there given apply only to
adhesive labels used under the Act, and no to impressed stamps, which need not be cancelled or
punched otherwise than as required by section 30. (Resolution of Government of India no. 3047,
dated 5th December 1883)
It should be clearly understood that adhesive stamps affixed to documents should be
properly punched and cancelled immediately on their presentation, so as to obviate all chances of
their being fraudulently removed and re-used.

30. Section 34.—The rules framed by the Punjab Government under this section are
contained in part III chapter 5.

31. Section 35.---The reductions and remissions made by the Punjab Government are
reproduced n chapter 1 of this part.

32. Section 36. –No fees are allowed to any officer of the High Court of Judicature at Lahore
under this section .

B – Notes no Articles of Schedule I and II

33. Schedule 1.—The remissions, etc., given in section 19 of the Act and chapter I of this
part should be read with the article in the schedule .

34. Article 1.—It has been ruled that—

(1). Copies or translations of accounts filed under order 7, rule 17 , civil Procedure Code, and

(2). Statements attached to a plaint giving particulars of land sued for , should not be stamped
(chief Court No. 3146-G of the 18th August 1898)
Where a defendant in a written statement claims a set off the amount of which exceeds the
amount of the claim made against him he must pay ad valorem fee on the entire sum claimed by
him, and not merely on the difference between the two amounts(Chakkhan Lal v. Kanhaiya Lal,
69 I.C. 921.)

An appeal form a final decree passed under order 34, rule 5 code of civil procedure , requires an
ad valorem court-fee on the decretal amount and cannot be stamped as an appeal from an order
( Jandibai Ramdyal v. Chimna Sadashiv, 57 I.C. 579.)
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An appeal arising out of an application made to file an award requires an ad valorem stamp
calculated on the amount or value of the subject matter in dispute under article 1, schedule 1, but
an application of the above description to the first court is only liable as an application and not as
an ad valorem stamp as a plaint ( Lala Dharm Das v. Ajudhia Pershad, P.R. 70 of 1881). An
appeal from a decree base on an award filed through the intervention of a court must bear ad
valorem court-fee . ( Gauri Shankar v. Anant Ram, 94 I.C. 646)

Where a plaintiff obtains a decree for possession of a certain land on payment of la sum of
money , and the defendant appeals on the ground that the plaintiff is not entitled to the land at
all , the land itself is the subject matter of the appeal and for purpose of valuation , the rules laid
down in the various sub-clauses of clause(v) of section 7 of the court-fees Act as applying to
various kinds of immovable properties should be applied and the defendant should value his
appeal for the purpose of court-fees, quite irrespective of the condition imposed by the decree on
the plaintiff to recover the land.

If the plaintiff appeals in such a case and contends that the amount payable by him is too large,
and that it should be reduced by any particular amount, the subject mater of dispute in the appeal
would be the difference between what he admits is due what the lower court has declared to be
due.

35. Article 4 and 5.—On 29th October 1878, defendant’s appeal was rejected . on 28th
January 1879 application for review was filed on half stamp under article 4. Schedule I , the
defendant’s pleader claiming the benefit of section 5 of the Limitation Act, 1877, the last day
allowed under the Court-fees Act having fallen on a holiday , and the petition having been
presented on the reopening of the court , Held, that the provisions of the Limitation Act could
not be applied to extend the period fixed in the Court-fees Act and the application having been
presented after the 89 days allowed under article 4 was liable to the full stamp fee under article 5,
schedule I. ( Ruldhu Mal v. Sobha, P.R. 39 of 1879) see note to section 15.

36. Articles 6 and 7. ---See note to article 9 in paragraph 37 infra . The documents
mentioned in article 6 are liable to court-fees when supplied by officers in the Income-Tax , Salt
and Customs Departments who have to issue orders of which a copy is required .Article 7 does
not apply to the officers in these departments as no orders issued by them can have the force of a
decree.

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37. Article 9. –The court-fee prescribed in this article should not be confused with the
copying fees charges under separate rules . Copies of orders in lambardari, zaildari, and patwari
cases , and in executive proceedings of a similar nature , granted for purpose of appeal, should be
stamped in accordance with article 9 ( Financial Commissioner’s Circular no. 61, dated 1st
December 1885).
The requirements of the following Punjab Government Circular should be borne in mind
in connection with articles 6,7, and 9:-
“It has been brought to the notice of the Lieutenant –Governor that copies of
document falling under article 6 , 7 and 9 of schedule I of Act VII of 1870 (The Court-fees
Act) and article 24 of schedule I of Act II of 1899( The Indian Stamp Act) are often
submitted with petition without being stamped ;in the former case the copies being no
doubt obtained for private use. The exemption from duty of copies of documents taken for
private use does not , however, cover the receipt of such copies by a public officer, and the
Lieutenant Governor is therefore pleased to issue the following order for the information
and guidance of all officers:-
A copy of a document referred to in article 6,7,and 9 of Schedule I, Act VII of 1870, or in
article 24 of schedule I, Act II of 1899, and accompanying a petition to a public officer, must bear
the stamp of the value indicated in the above articles.

Section 6 of Act VII of 1870 absolutely prohibits the receipt of documents not duly
stamped. Every such document should be returned to the sender or presenter, A petition
enclosing a copy not duly stamped should ordinarily , if the consideration of the unstamped
document is essential , be returned to the sender or petitioner with a direction that orders cannot
be passe unless it is resubmitted with the copy duly stamped.”( Punjab Government circular no.
6 dated 18th April 1894 , to the address of all Heads of Departments and Commissioners and
Deputy Commissioner )
Article 9 applies to the proceedings or orders issued by Income-Tax , Salt or Customs
officers.

See no, 8 of remission in chapter 1 of this part.

38. Article 11. – See notes to chapter II-A of this part.

Probate duty is payable only of property within the jurisdiction of the court at the time the
probate is applied for . Accordingly where a testator left securities which were not saleable or

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transferable unless they had been transferred to the executor or trustee in the register of the Bank
of England it was held that such securities were not assets in India, and the duty was not payable
thereon . (In the goods of Maj. –Genl. Millet, P.R. 51 of 1902.)

39. Article 12.—Whenever a fresh succession certificate is taken, even though it is to collect
debts for which a succession certificate has already been taken out and the duty prescribed by
the Court-fees Act must be paid, (in re Sarojebahshini Devil, 20 C. W. N. 1125 ) Money standing
to the credit of a deceased person in a Railway Provident Fund passes to his nominee and does
not form what can properly be called an asset of the estate of the deceased . It is , therefore ,
exempt from the court-fees payable for a succession certificate under article 12, schedule I, of
the Court-fees Act, ( Digamdar, in re, 92 I.C.525)

40. Schedule II. The remissions, etc., given in section 19 of the Act and chapter 1 of this
part should be read with this schedule .

The word application when read with section 6 must be construed to mean a documentary
and not an oral application.

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37. Article 1. Clause (a). –Application or petitions relating to money due by Government t
the applicants are exempt under section 19(xx). Applications presented to an officer of the Excise
Department by vendors for the sale to them of supplies of excise opium should bear a stamp of
two annas ( Circular No. 6 of 12th December 1898) Similarly applications for licenses under the
Indian Arms Act, require to be stamped with two annas. (Punjab Government Notification No.
22158-Mily ., dated 26th June 1931).
As regards applications , etc,. to Revenue Officers during settlement, see clauses (ix) and (xi) of
section 19 and no. 10 in table of remissions in chapter 1 of this part.

The last clause of article (a) does not apply to applications for inspection of records which may
be on plain paper ( Financial Commissioner’s letter no. 2681, dated 14th April 1882).
The tem “Executive Officer “ covers officers of the Income tax and Salt Departments

Clause (b)—The court has no power to remit the fee if a stamped petitioned has been presented ,
but if no petition has been presented, and the complainant’s statement is reduced to writing by the
court , the fee may either be taken or remitted under section 18 ,. In either case the defendant, if
Convicted , Shall be ordered , under section 31, to re-pay the fee to the complainant .

A petition under the Minors Act, no. 9 of 1861, falls under this sub-article, and requires a stamp ,
(In re Anonymous, P.R. No. 6 of 1873.) So does an application by a lambardar for a warrant
against a revenue defaulter ( Financial Commissioner’s circular No. 46, dated 1st December
1884). It has also been held that the proper court –fee upon an application to file an award under
schedule II of the Civil Procedure code is the fee prescribed for applications, and not the fee for
la plaint (Bijadhar Bhugut v. Manohar Bhugut, I. L.R. 10 calc. 11 ). An application to file an
agreement to refer to arbitration under schedule II of the same Code, however, requires a stamp
under article 18.

The only portion of this item that could apply to any officer in the departments concerned is
comprised in the words “ Application or petition(b)………………………..When
presented…………………………… ………………to a Collector or any Revenue Officer having
jurisdiction equal or subordinate to a collector ………………..and not otherwise provided for by
this Act.”

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The expression “Collector “ here used has the meaning defined In section 3(10) of the General
Clauses Act, 1897. It can , therefore , only apply to officers administering the Income Tax and
Salt Act , in so far as that work is performed by District Collectors by Revenue Officers having
jurisdiction equal to or subordinate to a collector . It is true that section 18 of the General Clauses
Act would operate if the officials of the said departments could be said to be the successors of
District Collectors; but the board holds that, simultaneously with the passing of the Act that
created the separate Income Tax and Salt Departments, the whole Character of the administration
was so changed that it cannot be said that the new official were the successors in function of
District Collectors . Thus ¸ in these departments article 1(b) does not apply to any officers of
income tax and salt departments; although it will apply to District Collectors and Revenue
officers having jurisdiction equal or subordinate to them so long as they exercise the powers of
Income –Tax or salt revenue officials by special appointment . The Board further holds that if and
when such extraordinary appointments are terminated and the work of the department is done
through the agency of the ordinary officials, It would not be correct to treat such officials as the
successors in function of district Collector . (Government of India, Central Board of revenue, 4-
F. 6/I –Stamps 25 dated 15th April 1925.)

Clause (C) ---It has been ruled by the Punjab Government in their letter No. 1626, dated the 5th
September 1894 and Finance Department order, dated 31st January 1930,that sub-article (c) does
not apply to petitions presented to the Governor or Honourable Ministers and Members of his
council.

It has been ruled by the Government of India” that the law does not require and was not intended
to require, that applications of every description to Chief Commissioner or other Chief Revenue
or Executive Authority should be stamped under clause (c) of article 1 of schedule II of the Court
fees Act, VII of 1870 . That clause applies only to petitions and applications in connection with a
proceeding which is being taken before a chief commissioner or other authority specified therein ,
with a view to the exercise or non-exercise of some power or authority conferred upon him by
some law or rule having the force of law .” (Vide Government of India, Finance and Commerce
Department, letter no. 3790-S .R., dated 27th July 1894 , to address of the Chief Commissioner ,
Burma , Circulated with Punjab Government letter No. 1626, dated 5th September 1894.)
Under the sea customs Act of 1878 and the Income Tax Act of 1922 , the central board of
Revenue is a “ Chief Controlling Executive Authority” and under the Salt Act of 1882 the

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Commissioner of Northern India Salt Revenue is a “ Chief Controlling Authority.” Under the
former Acts no Chef Commissioner, Chef Controlling Revenue Authority or Commissioner of
Revenue or Circuit or Chief Officer charged with the executive administration of a division
intervenes; nor does such intervention occur under the Salt Act save by extraordinary
arrangement . The remarks made by the Board on the question whether officials of these
departments are successors in function to Collectors apply mutatis mutandis to the case of
Revenue Commissioners, etc(See Government of India latter quoted under clause (b)).

Clause (d).---A letter patent appeal from the judgment of a single judge is stamped as an
application to the High Court. ( See I.L. R. 3 Lahore, page 420)

See also No. 7 in table of remissions, etc., chapter 1 of this part.

38. Article 6.. See clause (xv ) of section 19 , security-bonds to keep the peace ( Financial
Commissioner’s letter No. 4032 dated 11th June 1873 .), as well as security bonds for good
behaviour taken under chapter 8 of the Code of Criminal Procedure, fall under this article , and
are chargeable with a fee of eight annas. But by serial no. 6 of the list of reductions and
remissions in chapter 1 of this part, the fees have been remitted on security – bonds for keeping
the peace ,by, or for the good behaviour of , person other that the executants . Bonds and other
instruments executed by salaried officers of Government to secure the due performance of their
duties , where exempted by Notification No. 47 ,dated 6th January 1871.
A security bond filed in the course of execution proceedings in pursuance of an order of a
court should be stamped under articles 40 and 57 of schedules I-A of the Indian Stamp Act, 1899,
in addition to a court-fee of annas eight under this article. A personal security bond falling under
residuary article 15 of schedule I-A of the Stamp Act requires a court-fee of annas eight only
under this article ( XII .—Lahore Law Times, 52)

39. Article 10. – In regard to the applicability of a power of attorney executed for
conducting a suit in the court of first instance to the proceedings of the appellate courts, it has
been ruled by the Financial Commissioner that if the power executed in the first court is so
worded as to authorize the attorney to conduct the suit through the appellate court, it will be
sufficient for the person so empowered to file a copy of the original in the appellate court, The
appellate court should not, however, accept the fact of the power-of –attorney having been filed
in the original court as sufficient proof of the authorization to conduct the appeal , without

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presentation of such copy, or of the original power – of attorney (Financial Commissioner’s letter
No. 315 , dated 18th January 1875) see also exemption (1) to section 19.
A power of appointment in writing filed by an advocate ( if required by rules ) whether he
is a barrister or not, authorizing him to make or do any appearance, application or act on behalf of
his client, requires the court-fee payable upon a vakalatnama as prescribed in article 10 of the
second schedule.

40. Articles 10(a) and 11(a)—The term “ Executive Officer” mentioned in these articles
would cover all Customs, Income-Tax and Salt Officials.

41. Articles 10(c) and 11(b)..---- These apply to the Central Board of Revenue or
Commissioner of Northern India Salt Revenue , as the case may be, cf. Remarks on article 1
(c). (Government of India, Board of Revenue, Circular, dated 15th April 1925.

Articles 11, Clause(a) applies to Income –Tax , Salt and Custom Officials.

Clause (b) applies to the commissioner of Salt Revenue See table of reductions in chapter
1 of this part.

42. Article 17. ---This article does not apply to officers of Income Tax, Salt or Custom
departments.

A suit of a will would not affect the plaintiff’s reversionary interests lies under article 17
(iii) , Schedule II( Hakim v. Mussammat Mahtab Kaur, P.R. 109 of 1893)

Clause(iv) Court fees of Rs 10 is sufficient under this article on an appeal by the Secretary
of State against the award of a District Judge; section 8 of the Act being applicable only to
appeals by persons claiming compensation . (secretary of state v . Basawa Singh , etc., P.R. 57 of
1913.

Clause (v) – If in a partition suit, in the forefront of his prayer, the plaintiff asks for a
declaration of title and possession , he is claiming in the guise of a partition suit a declaration of
his title and must pay an ad valorem court-fee

The mere fact that a petitioner is too poor to pay the court fees or there are other
circumstances justifying leniency, furnishes no ground to the court for neglecting an express
decision of the High Court and the provisions of the court fees Act, or for depriving of its dues to
the Government revenue in the interest of which the court-fees Act was passed ( Kanhaya Lal v.

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Baldeo Lall, 85 I.C. 538)

43. Article 20.—The excepted section 44 of the Indian Divorce Act refers to applications for
the custody , maintenance and education of minor children , the marriage of whose parents was
the subject of a decree for dissolution of marriage, or of a decree of nullity of marriage, or for
placing such children under the protection of the court ; and petitions on such matters would
require to be stamped under article 1.

CHAPTER 3.

MANNER OF DETERMINING THE VALUATION OF SUITS FOR PURPOSE OF

JURISDICTION ---SECTION 9, SUITS VALUATION ACT, 1887.

Rules made by the High Court , with the previous sanction of the Local Government , under the
powers conferred by section 9 of the Suits Valuation Act, VII of 1887 and all other powers in that
behalf for determining the value of the subject-matter of certain classes of suits, for the purposes
of jurisdiction , which do not admit of being satisfactorily valued, and for the treatment of such
classes of suits, as if their subject –matter were of the value as hereinafter stated.[a1]

RULES

1. Suits for restitution of conjugal rights. - (i) Suits in which the plaintiff in the plaint
asks for a decree against the other party to the alleged marriage ,either alone or with other
defendants, for restitution of conjugal rights;

(i). Marriage. - Similar suits for a decree establishing, or annulling, or dissolving a marriage.

Note to rule 1(ii )—A suit for mere declaration that the plaintiff is not the wife or husband
of the defendant as given out by either(that is , for jactitation of marriage ) falls within the
category of rule 1(ii) , and court-fees must be paid as fixed in this rule ( Mst. Begi versus Nawab
– Civil Miscellaneous Appeal No . 285 of 1932 in the High Court of Judicature at Lahore)

(ii). Guardianship , etc., of minors. - Suits in which the plaintiff in the plaint asks for a
decree establishing a right to the custody or guardianship of a minor, including guardianship for
the purpose of marriage

(iii). Adoption.. - Suits in which the plaintiff in the plaint asks for a decree establishing or

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annulling an adoption , including under the expression ‘ adoption’ the customary appointment of
and heir:-
(a) For the purpose of the Court-fees Act, 1870—Suits of classes ( I) with the
exception noted below ( ii) , (iii) and (iv) Rs. 200.
(b) For the purpose of the suits Valuation Act, 1887, and the Punjab Courts Act, 1918,
suits of classes (I) and (ii) , Rs 1,000 suits of classes (iii) and 9iv) , such sum exceeding Rs.
500 and not exceeding 1,000 as the plaintiff shall state in the plaint.
Explanation . Classes(I) and (ii) do not include petitions under any special Act relating to the
dissolution of marriage.

2. Suits for rendering an alienation void. - Suits by a plaintiff , during the lifetime of a
person alleged to have a restricted power of alienation In respect of immovable property made by
such person declared to be void except for the life of such person or for some other determinate
period .

Value – (a) For the purpose of the court-fees Act, 1870 as determined by that Act.

(b) For the purpose of the suits Valuation Act, 1887 and the Punjab Court
Act, 1918—

(i). When the alienation is by written instrument which declares the value of the interest
purporting to be created , or the amount of the consideration for which the alienation is made,
such value or amount.

(ii). In other cases the market value, at the date of instruction of the suit, of the property
alienated;

Subject in either case to the provisions of Part I of the suits Valuation Act, 1887 and of
the rules in force under the said Part, so far as those provisions are applicable.

3. Suits for accounts. - Suits in which the plaintiff in the plaint asks for accounts, only not
being suits to recover the amount which may be found due to the plaintiff on taking unsettled
accounts between him and the defendant, or suits of either of the kinds described in Order XX ,
rule 13, of the code of civil Procedure :

Value – (a) For the purpose of the Court-Fees Act, 1870 , --as determined by that Act.

(b) For the purpose of the Suits Valuation Act, 1887 , and the Punjab Courts Act, 1918,

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such amount exceeding Rs. 100, and not exceeding Rs. 500 , as the plaintiff may state in the
plaint.

4. Suits to establish or negative a right. - Suits in which the plaintiff in the plaint seeks to
establish or to negative any right hereinafter mention, with or without an injunction , and with or
right to open, or maintain, or close door, or a window , or a drain , or a water-spout( parnala) ; a
right to or in a water-course or to the use of water; a right to build, or raise, or alter, or demolish
a wall, or to use an alleged party-wall or joint staircase:

Value—(a) For the purpose of the court fees Act, 1870, as determined by that Act.

(b) For the purpose of the Suits valuation Act 1887, and the Punjab Courts Act.
1918 ( As amended)
(i) If damages are not claimed, such amount exceeding Rs. 100, and not exceeding Rs.
500 as the plaintiff may state in the plaint
(ii) If damages are claimed the amount of such damage increased by Rs. 100.
5. Suits to set aside or file an award - Suits in which the plaintiff in the plaint seeks to set
aside an award, and applications registered as suits under the provisions of schedule II,
Paragraph 17 and 18 of the code of civil procedure( to be file an agreement to refer to
arbitration ) or of schedule II, paragraph 19 of the said code ( to file and award); when or so far as
the award or the agreement relates to property:

Value. - (a) For the purpose of the Court-fees Act, 1870, --as determined by that Act.

(b) For the purpose of the Suits Valuation Act, 1887, and the Punjab Act, 1918() As
amended), the market value of the property in dispute , subject to the provisions of Part I of the
Suits Valuation Act, 1887; and of the rules in force under the said part, so far as those provisions
are applicable .

6. Rules subject to explanation - The foregoing rules are subject to the following
explanations:-

(i). the term “plaint “ includes an amended as well as an original plaint;

(ii). a suit falling within any of the above description is not excluded therefrom merely by
reason of the plaint seeking other relief in addition to the described in any of the forgoing rules.

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CHAPTER 4.

SUITS BY PAUPERS

1. These instructions shall be called “The Punjab Pauper Suits Instructions , 1933.”

2. The orders of the High Court in the matter of suits by paupers are contained in Rules and
Orders of the High Court, volume I, Chapter 1-N (e) which is here reproduced :-

(i). Attention is called to Order 33 of the code of civil Procedure on the subject of suits by
paupers and the steps which should be taken to protect the interests of Government in such cases.

(ii). Before a pauper suit is admitted , the petitioner or his agent when the applicant is
allowed to appear by agent, should be examined regarding the merits of the claim and the
property of the applicant, If it appears to the court that the suit is not framed and presented in the
manner prescribed by rule 2 and 3 of order 33, or that the applicant is not a pauper, or that he has
fraudulently made away with any property within the two months preceding the presentation of
the plaint, or that hi allegations do not show a cause action or that he has entered in to any
agreement with reference to the subject – matter of the proposed suit under which any other
person has obtained an interest in such subject matter, the application must be rejected . If the
court sees no reason to refuse the application, it must fix a day( of which at least ten day’s
previous notice must be given to the opposite party and to the Government Pleader[a2] on behalf
of Government) for receiving such evidence as the applicant may adduce in proof of his
pauperism, and for hearing any evidence which may be adduced in disproof thereof , and can
only pass final orders on the application after hearing the evidence and arguments brought
forward on the day so fixed .

(iii). Under the provisions of order 33 , rule 9 of the code of civil Procedure, the court may
under certain circumstances, order a plaintiff to be dispaupered.

(iv). Order 33 ,rule 14 , directs that where an order is made under rule 19 , 11, or `12 , the
court shall forthwith forward a copy of the decree to the collector

3. The civil courts acting under order 33, rule 6 of the code of civil procedure ), are
required to send notices to the Deputy commissioner in regard to certain proceedings on
applications to sue in forma pauperis. Pauper suits are instituted without payment of court-fees,
and order 33, rules 10 and 11 of the code of civil procedure , provide for the recovery of the

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amount of the stamp which should have been paid if the plaintiff had not been allowed to sue as a
pauper. Under rule (4) of the High Court Rules reproduced above civil courts are required,
whenever a decision is passed in a pauper suit, to inform the collector of the amount payable to
the Government as stamp dues, with such ether particulars, as will enable him to recover the
same. Applications for review under order 33, rule 12 , may be made by the deputy commissioner
as representative of Government ( chief Court letter No. 3272-G., dated 21st July 1890 ,
circulated with circular letter No. 5 of 1891 from the superintendent of stamps)

4. The charge of pauper suits in each district should be entrusted to an Assistant or Extra
Assistant Commissioner , who should be held responsible for the proper realization of
Government stamp dues in such suits.

5. On receipt of the notice under rule2(2) the district Nazir shall at once enter the case in
the register of pauper suits to be kept in English in form P.S. 1 attached. The collector shall then
cause an enquiry to be made through a responsible officer into the alleged pauperism of the
plaintiff. If the collector decides to oppose the application , the Government Pleader may, if
necessary , be instructed accordingly.

6. The register should be laid before the officer-in-charge once a month , who should direct
the district Nazir as to step to be taken in each case.

7. In order to ensure that the court has complied with the directions contained in rule 2(4) ,
the Record-keeper should on receipt of a file of a pauper suit in the general record room of the
deputy commissioner’s office , ascertain from the District Nazir’s register of pauper suits that, if
an order has been made under order 33, rule 10 or 11 , it has been duly communicated to the
collector and entered therein . He should also see if in the circumstances an order might have
been passed under these rules. Any omission detected by him should be brought to the notice of
the District Nazir for the orders of the Deputy Commissioner who can, under Order 33, rule 12,
apply for an order to be made.

8. On receipt o f a copy of the order under order 33, rule 10 , 11 or 12, the collector is
responsible for all further action required for the recovery of such sums as may be due to
government .

It should be noted that recoveries of Government dues in pauper suit can best be effected
in the course of execution proceedings in the civil court. Expenditure ,which the civil court can

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call upon the collector as decree- holder to provide, of course , be added to the costs recoverable
from the judgment – debtor, but pending such recovery, the collector should provide whatever
outlay is necessary from his contingencies, if the collector is employed by the civil court merely
as agent of the court, under section9 , schedule III of the Civil Procedure code, the expanses
incurred by him would be expenses of the civil court.

The charges should be drawn on a separate bill in form A and T No. 308, requiring no
counter-signature. These charges are debitable under “ Law officers( Appendix 7- page 64 of
Audit Code, volume II)

9. Before execution is taken out, the collector may cause a second enquiry to became
through a responsible officer into the means of the pauper: but this will not generally be
necessary if he has succeeded in his suit or has been dispaupered . If it is now found that he has
means to pay the whole or a part of the dues of the Government, efforts should be made to
recover such amount from him out of court. Resort to the court should only be had in cases where
the pauper has means to pay but resists the process of Revenue Authorities . In the later case the
Collector should empower the District Nazir by a special power of attorney in form P.S. 2
attached to take out execution proceedings in the court concerned.

10. The money recovered in pauper suits should be credited to Government in cash under
the head “ XVII – Administration of Justice – Court-fees realized in cash” and not converted into
court-fee stamps to be affixed to the record.

11. In order that the accounts may not be cambered with items in which there is no real hope
of recovery , steps should be taken in all hopeless cases to obtain the sanction of the
Commissioner to write off the irrecoverable balance under serial No. 23-B of paragraph 20.11 of
the Book of Financial Powers. In dealing with this point a distinction may usefully be drawn
between cases in which the pauper has been successful, and cases in which he has failed . when
the pauper has failed , it is useless to postpone the erasure of the item from the register for long
and application should be made in this behalf within three years from the date of the order passed
under order 33, rule 11 of the code of Civil Procedure, In successful cases no general rule can be
laid down because everything depends upon the means of the judgement –debtor.

12. When remission is applied for and recommended by the collector, the record of the case
should be granted by the commissioner of the division until the latter has satisfied himself that all
possible means have failed to effect recovery. No case, in which the pauper has been successful,

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should be so reported t the Commissioner before the expiry of three years form the date of
decision of the case by civil court.

13. The stamp Auditor will pay special attention to recoveries in pauper suits when he pay
special attention to recoveries in pauper suits when he visits a districts and he should bring
promptly to the notice of the collector any neglect in carrying out the Rules of High Court or
these instructions

14. The commissioner of the division will, in the ordinary course of his inspection , examine
the register of pauper suits and the files of case, and see that every effort has been or is being
made to recover sums due to Government . When it is found that certain amounts are outstanding
without prospect of recovery, the collector should be instructed to apply for sanction to their
remission.

Form P.S. 1
Register of PUPER suits_____________________District

1 2 3 4 5 6 7

Serial no. No. of applications and Court issuing notice Date of receipt Date of hearing Order passed on Date and
names of parties of pauper application of notice application nature of
decree passed

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8 9 10 11 12 13

Amount due to Date on which the Date of reference to the Amount received Date on which the Action taken by
Government on account court deciding the Tehsildar for taking through Tehsildar collector moved the the court ; the
of court fees in the suit, suit intimated the stamps to recover court to take orders success or non
names and places of foregoing particulars Government dues . under the code of success attendant
residence of parties by to the collectors civil procedure for thereon
whom the amount due the recovery, by
is payable execution of sums
due

14 15 16 17 18 19

Amount recovered , Balance due at Order of Balance at the end of Order of the Amount remitted, with no.
with number and date the end of the officer in the year with collector with date and date of commissioner’s
treasury challan month charge with explanation letter sanctioned remission
crediting the amount date

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FORM P.S. 2.

FORM OF SPECIAL POWER OF ATTORNEY ( STEREO, F.C. NO. 387).

In the court of ________________________________________________

In the matter of________________ Plaintiff / Appellant / Petitioner

versus
_____________________________ __________Defendant/Respondent

Know all to whom these presents shall come that I, the under signed appoint
______________________________District Nazir(here in after called the Nazir) in the above
mentioned cause to do all the following acts, deeds and things or any of them that is to say:-

(1) To act, appear and plead in the above mentioned cause in this court or any other court in
which the same may be tried or heard in the first instance or in appeal or review or revision or
execution or in any other stage of its progress until its final decision .

(2) To present pleadings, appeals, cross objections or petitions for execution review,
revision, withdrawl, compromise or other petitions or affidavits or other documents as shall be
deemed necessary or advisable for the prosecution of the said cause in all its stages.

(3) To receive monies and grant receipts there fore and to do all other acts and things which
may be necessary to be done for the progress and in the course of the prosecution of the said
cause .

And I hereby agree to ratify whatever the said Nazir shall do in the premises

In witness whereof I hereunto set my hand to these presents, this the__________day of

______________________193.

Witness____________________

______________________
(Signature of collector)
Accepted

_________________________

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(Signature of District Nazir)

CHAPTER 5

THE PUNJAB COURT-FEE STAMP RULES, 1934.

(Punjab Government notification no. 4860. –E & S. , dated the 7th April.)

In exercise of the powers conferred by section 26 and 27.(b) of the court fees act, 1870 , the
Governor in council is pleased to make the following rules for regulating the kind and number of
stamps to be used for denoting fees chargeable under the said Act.

These rules may be called “ The Punjab Court Fee Stamp Rules, 1943” and shall take effect on
and from the 20th August , 1934, in supersession of the rules published with Punjab Government
notifications nos. 21224 and 21227 ( Fin. –Genl.), dated the 17th July, 1928:-

1. Number and kind of stamps to be used when fees amount to less than Rs. 25. -
When in any case the fee chargeable under the Act is less than Rs 25 and the amount can be
denoted by a single adhesive stamp, such fee shall be denoted by a single adhesive stamp of the
required value bearing the words “ court-fee,” But, if the amount cannot be denoted by a single
adhesive stamp, or if a single adhesive stamp of the required value is not available, a stamp of the
next lower value available shall be used , and the deficiency shall be made up by the use of one or
more additional adhesive stamps of the next lower values which may be required to make up the
exact amount of the fee.

2. When fees amount to or exceeds Rs. 25. - When in any case the fee chargeable under
the Act amounts to or exceeds Rs. 25 and the amount can be denoted by a single impressed
stamp, it shall be denoted by a single impressed stamp of the required value bearing the words”
court fee” But , if the amount cannot be denoted by a single impressed stamp , or if a single
impressed stamp of the required value is not available , an impressed stamp of the next lower
value available shall be used, and the deficiency shall be made up by the use of one or more
additional impressed stamps of the next lower values available which may be required o make up
the exact amount of the fee, in combination with adhesive stamps to make up fractions of less
than Rs. 25.

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3. Fraction of an anna to be omitted in calculating fee.- If in any case the amount of the
fee chargeable involves a fraction of an anna , such fraction shall be remitted.

4. Certificate given by a stamp vendor when a single stamp is not available -Where a
stamp of the required value is not available , the purchaser shall obtain a certificate from the
vendor to that effect in the form below . This certificate shall be affixed to the document and field
with it:-

( Form of Certificate)
“Certified that a single stamp of the value of Rs. ________________ required for this
document is not available , but in lieu there of , I have furnished a stamp of the next lower value
available and made up the deficiency by the use of one or more adhesive/impressed stamps of the
next lower values available required to make up the exact amount of the fee.

Date__________________ Signature of stamp vendor”

5. Mode of stamping and engrossing instruments for which a single stamp is not
available. -An adhesive stamp which may be use under rule 2 shall be affixed to the impressed
stamp of the highest value employed in denoting the fee, or to the first sheet of the document , to
be inscribed in such manner as not to conceal the value of the stamp thereon.

6. Directions for the use of plain paper with impressed stamps.- When one or more
impressed stamps used to denote a fee are found insufficient to admit of the entire document
being written on the side of the paper which bears the stamp, so much plain paper may be joined
thereto as may be necessary for the complete writing of the document, and writing on the
impressed stamps and on the plain paper shall be attested by the signature of the person or
persons executing the document.

CHAPTER 6.

CANCELLATION OF COURT-FEE STAMPS

1. The rules made by the High Court for regulating the cancellation of court-fee stamps are
contained in Rules and Orders of the High court, volume IV , Chapter 4-C, which is here
reproduced :-

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RULES
(1) The cancellation of court-fee stamps shall be effected -

(a). when a document bearing a court-fee stamp is received by a court competent to receive
the same;

(b). when a court-fee stamp is paid in on account of process fee;

(c). when a court fee stamp is affixed to a document issued by any court or office ;

(d). when the court of a case in which court fee stamps have been filed is finally made over to
the record-keeper for sale custody.

(2). Court fee stamps falling under clause (a) and ( b) of the foregoing rule shall be cancelled
immediately of receipt of the document or stamp , by such officer as the court may from time to
time , appoint in writing , manner prescribed by section 30 of the Court-fees Act. As an
additional precaution , the cancelling officer should affix his signature and the date, across each
label , at the time of cancellation , in durable ink

Note:- In order to ensure compliance with rules 2,3, and 6 uniformity of practice in the
province, it has been decided that round punches shall be used by courts and offices and
triangular punches by the record room staff. Both kinds of punches are obtainable from the
controller of stationery, calcutta, Care should be taken to see that all round punches in courts and
officers in districts are of uniform size in order to prevent fraud arising from the stamps already
punched being punched again with a larger punch ( High court letter No. 2587 AXXX-24 dated
8th April 1933, and Financial Commissioner’s letter No. 2203-E & S. dated 20th April 1933)
(3). In regard to stamps on documents falling under clause (c) of rule !, the Government of
India have directed , in Finance Department Resolution No. 3373, dated the 24th September 1875.
That the court or office issuing copies , certificates, or other similar documents liable to stamp
duty under the court fees Act, shall before issue, cancel the labels affixed to them by punching
out a portion of the label in such a manner as to remove neither the figure-head nor that part of
the label on which its value is expressed ,and that as an additional precaution , the signature of the
officer attesting the document, with the date , shall be written across the label , and upon the
paper on either side of it .

(4). The following executive Instructions to be observed when a document is written upon

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two or more impressed stamps which are used to make up the fee chargeable under the court fees
Act, VII of 1870 have been issued by the Financial Commissioner:-

When two or more impressed stamps are used to make up the amount of the fee
chargeable under the court fees Act, a portion of the subject matter shall be ordinarily be written
on each stamp sheet, where this is impracticable or seriously inconvenient, the document shall be
written on one or more sheets bearing impressed stamps of the highest value , and the reaming
stamps shall be punched and cancelled by the court and filed with the record , a certificate being
recorded by the court on the face of the first sheet of the document to effect that the full court-fee
has been paid in stamps . The writing on each stamped sheet shall be attested by the signature of
the person or persons executing the documents.

(5). Whenever the custody of a record containing court-fee stamps is transferred from one
official to another before final disposal , the receiving officer shall examine the court fee stamps
in the record and either certify on the index of papers that they are complete , or immediately
bring to notice any deficiency, as the case may require.

(6). The rules for cancellation of court-fees stamps by the record-keeper are contained in a
resolution of the Government of India in the Finance Department , No. 1763, dated the 24th July
1873, in which it is ordered that the record keeper of every court shall, when a case is decided
and the record consigned to his custody, punch { See note under rule2} a second hold, or , in the
case of stamps falling under clause (c) , rule 1 , an third hole , in each label, distinct from the
first , and note the date of doing so at the same time. Special attention is requested to the words
in italics, as the direction therein contained is always not compiled with . The record keeper’s
punching should not remove so much of the label as to render it impossible or difficult to
ascertain its value or nature, from the resolution [a3] of the Government of India , No. 3047,
dated 5th September 1883, it will be seen that these directions apply only to adhesive label used
under the Act , and not to impressed stamps which need not be punched a second time.

*Resolution – It was directed in Finance Department Resolution No. 1763, dated 24th
July, 1873, that the record-keeper of every court shall, when a case is decided and the record
consigned to his custody, punch a second hold in each label distinct from the first which is
prescribed by section 30 of the Court-fees Act, and note the date of doing so at the same time.

These directions apply only to adhesive labels used under the Court-fees Act. Impressed

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stamps used for denoting Court-fees not be cancelled or punched otherwise than as required by
section 30 of the Court-fees Act.

(7). Record-keepers will be held personally responsible that the stamps appertaining to the
record under charge are complete, and that they have been duly cancelled in accordance with
these instructions. Should a record be sent into the record-room in which the stamps are
incomplete, or not duly cancelled, the record keeper shall report the circumstances at once to the
head of the office , and shall defer entering the case in its appropriate register until orders have
been passed in the matter.

(8). When a record containing court fee stamps is taken out of the record room for any
purpose, each official through whose hands it passes must note on the index of papers, or on the
list of records where such a list is with the record , that he has examined the court-fee stamps in
the record , and that they are complete or , if thy are not complete, at once report the fact for
orders.

Note.- 1. To facilitate the examination required by the above rules a column has
been inserted in the index of papers attached to each record which shows at a glance what papers
in the record bear court-fee stamps, and the number and value of the stamps attached to each of
such papers.

2. Further precautions against the fraudulent use of court-fee labels a second time
were, under the orders of Government, prescribed by he Superintendent of Stamps in his circular
No. 1, dated 24th April 1877, of which the effective portions are extracted below. It is to be noted
that at that time adhesive labels alone were used to denote fees of court :-

The most important point t be guarded against is the re-use of stamps which have once
been used; such stamps may have been punched, or they may have been left unpunched, and
passed into the record-office and there removed. In the case of a removed stamp that has been
punched once, it is clear that its use a second time can only be effected by the dishonesty of the
subordinate official who, in the first instance, receives the document presented by suitors. In the
case of a removed stamp that has not been punched it is possible that it may have been so little
injured in the removal as to be used a second time without detection, unless the stamp be closely
examined; and it may pass undetected, either from dishonesty or from want of vigilance on the
part of that official. In order effectually to prevent frauds of this nature, it is absolutely necessary
that the subordinate official whose duty it is to see that the full fee has been affixed in each case
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and to punch the stamps and to record orders, should be made to stand or sit within full view of
the officer, and in that position to perform his task, certifying on each petition that the full fee has
been affixed and al stamps have been punched. It is of he utmost importance that this subordinate
should be allowed not time or opportunity for tampering with the stamps.

When files of decided cases are sent to the record-room, the record-keeper should be
required, without any loss of time, to examine the stamps and punch a second hole in each stamp,
affixing the date on which he does so.

2. In order to ensure careful compliance with the above rules may by court and
record room officials , a questionnaires has been prescribed for the guidance of officers in
specting judicial record rooms and added as appendix B to the Financial Commissioners standing
order no. 62 officers inspecting such record room should pay particular attention to questions no.
8,9(c) ,10, 23 24(a) of the questionnaire.

CHAPTER 7.

PROCESS – FEES AND PROCESS SERVING ESTABLISHMENT.

The rules regarding process –fees and process serving establishment framed by the High Court
under section 20 and 22 of the Court fees Act, 1870, are contained in chapter 5 and 6 of the High
court Rules and Orders, volume IV . Important rules from these chapter are reproduced below:-

Chapter 5-A
* * * * * * * * * *

2. Attention is invited to section 21 of the court fees Act which requires that a table of fees
chargeable on process in each court should be hung up in some conspicuous place , and to the
fact that under rule 4 an additional fee is leviable on multiple process.

3. The Court-fees Act, section 20 clause (ii) , restricts the levy of a fee on criminal
processes to non-cognizable cases . The levy of a fee in such cases is authorised by rule 5
whether the process is served through the police or the process-serving establishment, and the fee
for such process has bee fixed at a uniform rate of four annas.

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* * * * * * * * *

5. Not withstanding the separation of the Revenue from the Civil Courts , the control over
income offices , and the expenditure on establishment , etc. from this source, is still , at the desire
of the Financial Commissioners, retained by the High Court , to which all references on the
subject should be made as hereto fore, It will be necessary for commissioners, and District
Courts to maintain the registers and accounts prescribed by these Rules and Orders and to submit
the annual returns , in the prescribed form

For the purpose of the rules under part B, Revenue courts have been divided into three grades as
follows :-

Court Grade.

Financial Commissioners First Grade

Commissioners Second Grade.

Collectors and Assistant Collectors Third Grade.

6. No process shall be prepared or issued until the proper fee for the service there of
has been paid . When such fee is paid the court fee label denoting the fee shall be affixed to the
diary of process-fees and immediately punched, the process shall then be prepared , it being left
to the party who applied for the process to issue it or not as he thinks fit . This will obviate the
necessity for making any refund of the value of court-fees filed on account of process which not
eventually issued.

Chapter 5-B
1. The Civil Courts of the Punjab shall, for the purpose of levying process-fees, be divided
into three grades as shown in the annexed table :-

Grade Civil Courts

First The High Court .

Second District Court.

Third Courts Subordinate to the District Court.

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Notes –For the purpose of this rule a Tribunal established under section 12 of Punjab Act, VIII of
1925( The Sikh Gurdwaras Act of 1925), shall be deemed to be Civil Court of the Second grade.

(2) The court of a Sub-Judge, invested with appellate powers is deemed to be a District Court
for the purpose of all appeals preferred and is therefore a court of the second grade.

2. Fees for the service of processes shall be levied in each grade of court according to
the following scale, namely:-

Nature of Process Courts of 1st Courts of 2nd Courts of 3rd

grade Grade grade

Rs. A. P. Rs. A. P Rs. A. P.

Summons , notice or other 2 0 0 1 0 0 0 8 0
process, not being a warrant
of arrest or attachment
Warrant of attachment 4 0 0 2 0 0 1 0 0

Warrant of arrest 4 0 0 2 0 0 2 0 0

Note (1) (In the Lahore and Ambala Districts only). – Parties serving processes on their own
witnesses shall pay fees at half the rates the rates prescribed in the table above.

(2) The Punjab Government Have ruled that as applications by local bodies for the recovery
of taxes are dealt with by Magistrates under section 386 of the criminal Procedure code, no
process fee is leviable from them for the process issued (Punjab Government Letter No. 7959-
Judicial , dated the 9th March 1934).
(3) Process fees should be charged by the Insolvency Courts in respect of all notices, etc,
served on parties concerned whether by post or through the ordinary process-Serving agency9
High Court letter No. 9315-A/XV –12 dated the 18th November 1931)

3. A separate process shall be issued for each person summoned or arrested, or upon whom
a notice is served ; and, subject to the rule next following a separate fee shall be charged for each
process .

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 37

4. When any process, other than a warrant of arrest or of attachment , is to be

served upon four or more persons being parties, one fee only shall, according to the scale in rule2,
be charged in respect of the first four processes, and an additional fee, according to the subjoined
scale, shall be charged for each process to be served in excess of four, provided that the aggregate
amount of fee leviable under this rule shall not exceed the maximum prescribed for each grade of
court:-

Courts of 1st Courts of 2nd Courts of

grade grade 3rd, grade

Rs. A P Rs. A. P Rs. A. P

Rate of additional fee. 0 8 0 0 4 0 0 2 0

Maximum 15 0 0 10 0 0 5 0 0

Note:- This rule is not applicable to process issued for service on witness

5. No fee shall be chargeable for any process of a criminal court, issued through the
police in cognizable , cases , In non – cognizable case a fee of four annas shall be levied for every
such process, Whether such process be served through the process-serving establishment or the
police.

6. A process issued by any court in British territory, whether of civil or criminal

jurisdiction , shall be served free of charge by any court in the Punjab if it be certified on the
process that the proper fee has bee levied under the rules in force n the territory in which the
court issuing the process is situated, When any Court in the Punjab , whether of Civil or Criminal
Jurisdiction ,transmits a process for service or execution to any court beyond its jurisdiction, a
certificate shall be endorsed on the process that the fee chargeable under rule 2 or rule 4 , as the
case may be , has been levied.

[a1]chapter 3-C of Volume I, Rules and order of the High Court.

[a2]The Deputy Commissioner of each district in the Punjab has been declared to be the “ Government Pleader” for
his district for purpose of Order 33, rule 6 Civil Procedure Code ( Punjab Government notification no. I.C. , dated 1st
January 1909) , and may move a court under rule 12 of that order , if he is of opinion that a person allowed to sue in
forma pauperis is in fact no a pauper

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 37

[a3]itwas directed in the finance department resolution no. 1763, dated 24th July 1873 that the record keeper of
every court shall , when a case is decided and the record consigned to his custody , punch a second hole in each label
distinct from the first which is prescribed by section 30 of the court-fees Act, and note the date of doing so at the
same time. These directions apply only to adhesive labels used under the court-fees Act. Impressed saps used for
denoting Court-fees need not be cancelled or punched otherwise than as required by section 30 of the Court-fees Act.

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RULES AND ORDERS REGARDING THE CUSTODY , SUPPLY AND SALE OF STAMPS OF ALL DESCRIPTIONS

RULES AND ORDERS REGARDING THE CUSTODY , SUPPLY AND SALE OF STAMPS OF ALL DESCRIPTIONS.
CHAPTER 1.

RULES FRAMED BY GOVERNMENT OF INDIA FOR THE SUPPLY AND DISTRIBUTION OF STAMPS[a1]

Extent of application .These rules apply, to the extent set forth therein, to all classes of stamps and to all parts of British India: Provided that the application of rules 14
to 37 is limited in the Governor’s Provinces to postage and other stamps that are the property of the central Government unless the Government of any such Province
elects to extend them in whole or in part to stamps, judicial or non-judicial, that are the property of the local Government .

Note:- Provisions of rules 14---37 have been extended by the Punjab Government to non – judicial and court-fee stamps that are the property of the Local Government.
[a2]

Explanation (1) For the purpose of these rules , Governor’s Provinces will include coorg.

(2) The term “ postage Stamps” except where expressly other wise provided, will include “ postal stationery.”

PART I- PRINTING AND SUPPLY

Security Printing Press.

1. Postage stamps and postal stationery and all revenue stamp, both judicial an non-judicial, which form sources of central revenue, shall be printed only at the
security Printing Press at Nasik Road.

2. The press shall also print and supply such revenue stamps as my be required by local government of Governor’s Provinces and Indian States on such terms as
the Government of India may determine from time to time.

3. The officer in charge of the Press shall be designated Master, security printing ,India and shall work under the immediate control and direction of the Central
Board of Revenue . He will also be ex-officio controller of Stamps for the purpose set out in these rules.

4. These rules do not regulate the administration of the Press by the Master. Such administration shall be regulated by the rules and orders, both general and
special, issued by the Government of India from time to time.

5. Central Stamp Store

6. Attached to the Press shall be a store, which shall be called the central stamp store. That a store shall be in the immediate charge of the Deputy Controller of
Stamps, who will work under the master, security printing , in the latter’s capacity as controller of Stamps.

7. The Central Store shall ordinarily maintain a stock of stationery and stamps as shown below:-

Postage stamps(other than one anna stamp booklets) 6. Month’s probable

Consumption .

Postage stamps(one anna stamp booklets) 2 Months probable consumption

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Postal stationery 3. Month’s probable consumption

Revenue stamps—

(a) Those which form source of Central revenues---

Adhesive 6 month’s probable consumption

Impressed 3 month’s probable consumption

(b) Stamps which are source of Provincial Revenue in Governor’s Provinces---

As may be settled between the local Government concerned and the Controller.

Note to clause (b) above.—It has been settled with the controller of stamps central stamp store, Nasik, that the reserve stock on non-postal adhesive and impressed
stamps to be maintained at the central stamp store for this province shall be equal to three month’s probable requirements of the treasuries of the Punjab.
7. The controller of Stamps shall also keep stock of Unemployment Insurance Stamps to be received from time to time from United Kingdom for sale at certain
Sea ports.

C. Forecasts, etc,
8. The Controller of Stamps shall be responsible for regulating the supply of all kinds of stamps to all centrally administrated areas , political agencies, etc. As
regards Governor’s Provinces his responsibility will be confined to supplying the stamps that are required by the local Governments. With a view to enable him to
discharge his duties, the officer in charge or Treasuries or other local Depots in Central areas shall sent the Controller of Stamps forecasts and indents as stated below.

9. (i) not later than the 15th August each year a consolidated forecast should be sent to the controller of stamps as laid down below:-

(a) As regards revenue stamps in centrally administered areas by Officer-in-charge of each local Depot direct; the branch depot requirements should be included
in the forecast of the local depot.
(b) As regards all revenue stamps in Governor’s Provinces by the officer appointed by the local Government concerned, who will obtain the necessary
information from the various Treasuries or other local Depots.

(c) As regards postage stamps , both public and service, by the Heads of postal circles, who will obtain the necessary information from the various local depots or
treasuries in the form prescribed under rule 9(ii).

(ii) All forecasts shall show in separate columns for each denomination of stamps( whether a supply is required or not ), the actual issues during each of the
preceding 3 years, the average annual consumption based on the issues of the preceding three years, the balance in hand at the date of forecast , the estimated issues
for the remainder of the current financial year, and the forecast of stamps which the Central Stamp Store will be required to supply during the ensuing year.

Note—(I) the financial commissioner , Revenue , has been appointed [a3]by the Punjab Government as the officer in the Punjab Under rule 9(I) (b) .All
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RULES AND ORDERS REGARDING THE CUSTODY , SUPPLY AND SALE OF STAMPS OF ALL DESCRIPTIONS

correspondence on the subject should be addressed to the Assistant Secretary to the Financial Commissioner.

(ii) The Postmaster-General , Punjab , is the head of Postal Circle in this province.
10. (i) Indents for replenishment of stock shall be prepared as below by Officers in charge of Local Depots.
(a) In respect of non-judicial and impressed court-fee stamps of the denominations of Rs 25 and above all fiscal adhesive stamps ( other than half anna one anna ,
two annas and four annas revenue stamps), adhesive court fees stamps of the denomination of Rs. 5 and above , and postage stamps of the denomination of Rs. 5 and
of above – annually on dates to be arranged between local Governments and the Controller of Stamps to meet the estimated consumption during the twelve months,
for which , under such arrangement , this indent has been prepared .

(b) In respect of all other stamps and postal stationery, during the first month of every quarter , to meet the estimated consumption during the next quarter.

(c) The indent shall show in separate columns for all denominations of stamps, whether a supply is required of not, (1) the balance in the local depot, (2) the
quantity due against previous indents pending compliance with the Controller of Stamps(3) the quantity sold during the preceding year or quarter – annual sales for
stamps specified in (a) of this rule and quarterly sales for all other stamps and postal stationery – including issues to branch depots, ( 4) the quantity required for the
next year or quarter, and (5) the quantities passed by the scrutinising officer .
(ii) Indents for postage stamps should be sent to the Controller of Stamps direct for scrutiny and supply, those for non-postal stamps being submitted to him
through the officer appointed under Rule 9 (I) (b)

Note1:- For the definition of Local Depots , so far as relates to stamps that are the property of the Central Government , see rule 14, So far as concerns stamps that
are the property of the Governments of Governor’s Provinces, the Local Depots shall be such as may be appointed by those Governments.

Note2 – The Presidency Postmasters of calcutta , Madras and Bombay may indent direct on the Central Stamp Store.

Note 3.—For rules prescribed by the Financial Commissioner for the Preparation and submission of indents for non-postal stamps see chapter 2 of this part.
11. The controller shall have discretion to comply with an indent partially. As regards indents for revenue stamps for Governor’s Provinces, however , he will
comply with indents as received without question if he has the necessary stocks in hand.

12. The controller of stamps shall supply the head of postal circles and the officers appointed by the local Government under Rule 9(i)(b) with copies of all
invoices relating to the issues during the month from the store to each local depot within seven days of the close of the month to which the issue relates .

Note.—Invoices pertaining to non-postal stamps are sent to Financial Commissioners by the Collector, while those relating to postal stamps are forward by him to
the Postmaster-General , Punjab, Direct.
13. Arrangements for the purchase and supply of plain paper are regulated by special rules, and not by these rules .

PART II.—DISTRIBUTION, CUSTODY AND SALE

A. Local Depots and Branch Depots and Stocks to be kept.
14. Every Treasury including those attached to political and Salt agencies shall be a local depot for the custody and sale of stamps of all descriptions. Local depot
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for the custody and sale of stamps of all descriptions . Local Governments may establish local depots at places where there is no treasury,

Note.—In the Punjab no local depot has been established at a place where there is no treasury
15. Each local depot shall, unless the local Government otherwise directs, maintain a reserve stock of stamps not less that the probable consumption of five month
in addition to the stock required for the quarterly or annual consumption as the case may be, Local Government may direct that the supply to be maintained either
generally or in respect of any particular kind of stamp or in certain local depots, shall be equal to the probable consumption of such other period as they deem
expedient .

Note—Each local depot in the Punjab is required to maintain a reserve stock of postage stamps, postal stationery and non-postal stamps of all denominations, not less
than the probable consumption of three months, in addition to the stock required for the quarterly or annual consumption for which indents are submitted quarterly
and yearly , respectively ( Financial Commissioner’s letter No. 4384 E. & S , dated 14th August 1933).
16. If the supply of stamps in any local depot should run short before the receipt of the supply from the central stamp store, the officer in charge of the local depot
should indent for a supply from a neighbouring depot, sending a copy of the indent to the Controller of stamps, Nasik Road, or to the officer appointed by the local
depots may be in a central area or in a Governor’s Province.

Note.—Also see rules nos. 22—30 of the indent rules, , chapter2 of this part.
17. Emergent indents are on neighbouring depots as authorised in rule 16 may ordinarily be made on a depot in the same province or administration , the general
or special orders both of the local Government controlling the supplying depot and of the local Government controlling the indenting depot will be necessary.

Note.-- Also see rules nos. 22-30 of the indent rules chapter 2 of this part.
18. Ever subordinate , branch , or tahsil treasury shall be a branch depot for the sale of stamps of all descriptions. But in any case where the sale of stamps from
such a branch depot is insignificant, and equal facilities exist for the supply of stamps from a depot in the same station as the branch depot, the local government may
direct the closing of the branch depot; provided that, with out the previous sanction of the Government of India , the local Government may not order that the
maintenance of a stock of postage stamps in a sub-treasury may be dispensed with even if the post office authorities do not require it .

19. The supply to be kept in a branch depot should be not less than the probable demand for three months ; but the Chief Controlling Revenue authority as defined
in section 2(8) of the Indian Stamp Act, 1899 may direct that the supply shall be equal to the demand of any other period instead of three months which it may
consider expedient. The stock should be kept up to this amount by indenting and obtaining supplies from the local depot from time to time as may be necessary.

Note.—See rule 34 of chapter 2 of this part. The Financial commissioner has directed that the stock of stamps at each branch depot should never be less than
sufficient for one month’s nor more than sufficient for two months average consumption.
20. As soon as the number of stamps in the branch depot not receiving its supplies direct from the central stamp stores, falls below the number issued from the
depot in the preceding four months, the officer-in-charge of the depot shall prepare an indent for a supply equal to the probable consumption of two months, The
indent shall show, in separate columns for each denomination of stamps of which a supply is required , the balance in the branch depot, the quantity sold in the
preceding four months and the quantity indented for, which should be approximately one half of the quantity sold in the preceding four months . The periods of “ four
months” and “two months” in this rules may be altered by the Chief controlling Revenue authority as defined in section 2(8) of the Indian Stamp Act, 1899, to such
other periods as it may deem expedient.
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Note.—It has decided that branch depots in the Punjab shall be so supplied with stamps that ordinarily the balance of stamps in each branch depot should never be
less than sufficient for one month’s nor more than sufficient for two months’ average consumption ( Rule 34 of Chapter 2 of this Part.)
21. Branch depots authorised to receive supplies direct from the Central Stamp Store should keep as reserve stock quantities approximating to the consumption of
three months stock in addition to the quarterly or annual demand.

Note.—No branch depot in the Punjab is authorised to receive supplies of stamp direct from the Central Stamp Stores.

B - Accounts , Returns, Storage, etc.

22. As soon as possible after the arrival of supply of stamps from the central Store or form another local Depot, the officer –in – charge of the local Depot shall
personally examine the outward appearance of the boxes or packets and satisfy himself that they bear no marks of tampering, He shall then have the boxes or packets
opened in his presence, and the contents of each box or packet counted either by himself or in his presence , immediately on being opened .Where the treasury is the
local depot, the boxes or packets should in variably and there opened , one at a time, in the presence of the treasury officer , who must be present all the time the boxes
or packets are being opened and their contents examined and verified and placed in the proper receptacles as required by rule 25. The number and value of stamps
received shall compared by the officer-in-charge with the invoice submitted and a receipt shall be sent not later than seven days after the arrival of the stamps to the
officer who sent the stamps.

Note-- Also see rules for the despatch and receipt of stamps, chapter 3 of this part.

23. Local Governments may issue such orders as may be thought necessary regarding the detailed counting of stamps received in a local depot, and as to the
descriptions of stamps which the officer-in-charge himself must count, Such orders may include instructions that a certain percentage only of sealed packets marked
as containing a certain number of stamps need be opened and counted at the time of receipt and the remainder, if the percentage opened are all found correct, left with
seals unbroken to be counted, as they are required, on being given out from double lock, The officer in charge is responsible for observing any such instructions and
for satisfying himself as to the number of stamps received before signing the receipt . The inside wrappers of packets of stamps which bear the initials of the officers
through whose hands the packets passed before issue from central stamp store should invariably be preserved till the whole contents of the packets have been
examined and found correct.

Note.-- Also see rules for the despatch and receipt of stamps, chapter 3 of this part.

24. If any of the stamps received are found unfit for issue doe to faulty manufacture , they should be returned at once to the controller of stamps, Nasik Road. The
Press will not liable to replace free of charge stamps found unfit for use from cause other than faulty manufacture. Stamps that are through any cause rendered unfit for
issue at any time after receipt shall be disposed of in accordance with rules 46,47 and 52(b) and the rules framed by a Provincial Government under rule 47.

Note—Also see rules issued by the local Government under rule 47 , Chapter 7 of this part.

25. Immediately after the stamps received have been counted, they shall be placed in proper receptacles in the store under double lock in the presence of the officer
in charge, arranged in parcels and packets containing known quantities , the amount and value of each denomination being entered at the same time in a register
maintained to show the receipts , and issues to and from the store under double lock . these entries shall be checked by the officer-in-charge at the time when the
stamps are deposited , and the correctness of the arithmetical calculations of additions to balance as well as of the values compared with quantities, shall be verified
and initialled by him at the time, The register shall then be place with the stamps in the double lock receptacles and shall not be removed therefrom , nor shall any
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entries be allowed to be made therein except in the presence of the officer in charge.

Note (1) in all cases where stamp registers have to be checked, the actual check of quantities against values is a very important one; the correctness of the
calculations of value must be tested in detail either by actual multiplication or by use of correctly prepared tables, and this check should never be omitted, This mark
applies also to such of the following rules as prescribe a check of this kind, It is not necessary that the complete checking should be done by the officer himself . It will
be sufficient if the officer personally checks 10 percent of , of the entries in each class of stamps, leaving the remaining entries in each class to be checked by a
subordinate under his supervision .

Note (2) Also see rules for the despatch and receipt of stamps, chapter 3 of this part.

Sales
26 The treasurer , or such other as the district officer may direct, shall be the ex-officio vendor of all descriptions of stamps in each local depot. Except as
provided in the note below or in rule 32, sales to public or to licensed vendors shall not be made direct from the stores under double lock, such sales being made by the
ex-officio vendor from the supply entrusted to him for this purpose , to be kept by him under single lock , as prescribed in the following rules.

Note.- The officer in charge of such local depots in the Bombay Presidency as have no hazur treasurers, may issue postage stamps from the double lock store for sale
to the public or post offices.

Direct issue s of postage stamps from the double lock stores are also allowed in the case of local depots in the Lushai and Naga hill, Manipur and Tura , and
the branch depots are at Lunghleh[a4], Mokokchung, Sadiya , Jowai and Haflong in Assam.

“Ex-Officio vendor” in the Punjab means the contracting treasurer for the time being of the treasury of the headquarters of a district or his agen”.t

27. The stock to be made over to the ex-officio vendor to be kept by him under singly lock should ordinarily be sufficient for the probable demand of one month,
The ex-officio vendor will maintain a register of receipts into and issues form single lock in the same form as the double lock register, and on a fixed date near the
beginning of each month will prepare an indent for the quantity required for the month in a form showing the balances in his hands, an average month’s consumption
and the quantity required . When this indent is presented to the officer in charge , he will examine the single lock register and check the correctness of the arithmetical
calculations made therein . if he approves the indent, he shall then give out the quantity required from the store under double lock , check the correctness of the entries
made in the double lock register , see that they correspond with those made in the single lock register in to the double lock register , initial both registers and return the
double lock register in to the double lock store, The same procedure should ordinarily be followed when stamps are issued from double lock at any intermediate date,
but when it is necessary to make issues more than once in one day, the prescribed checks need be applied at each time of issue only to the particular descriptions of
stamps given out from double lock . There shall be a bi-monthly verification of the balance of stamps in the hands of the ex-officio vendor unless the local
Government desires that such verification should be more frequent in local depot of the province or area concerned , e.g. on every day on which stamps are issued to
the stamp vendor form double locks

Notes.- (1) Local Governments may reduce the period of one month mentioned in this rule to one wee, or nay other period less than a month, if they consider this
desirable with reference to the amount of the treasurers ‘ security or for any other reason ,

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(2) In the Punjab treasurers of all Sadr treasuries whether managed by the Imperial Bank of India or not are permitted [a5] to hold in their separate custody in singly
lock either--

(i) stamps up to the probable demand of one wee, with cash and opium combined to a value no exceeding RS. 5000 ; or
(ii) a total value of Rs 15000 for stamps , cash and opium whichever is less;
(iii) in the special case of the Lahore treasury the treasurer or his agent is allowed to hold in his separate custody in singly lock--
(a) Court-fee and non – judicial stamps with opium up to a value of Rs. 15000

(b) Service stamps up to a value of Rs. 35000

3 Also see rules prescribed by local Government for verification of stamp balances in double and single lock of treasuries , The Punjab Government have
prescribed a surprise monthly verification of stamps in the single lock in charge of the ex-officio vendor , rule3 chapter4 of this part.

28. From the stock so made over to his charge kept by him under single lock the ex-officio vendor shall sell stamps to the public and to licensed vendors for cash.
He shall maintain the single lock register in the form mentioned in the preceding paragraph in such language as the local Government may direct, entering therein both
in quantities and values the receipt from double lock, the daily sales and the balance in his hands of each denomination at the end of each day , He shall pay daily into
the treasury the cash received by him for stamps sold , the amount realised on account of each of the three descriptions of stamps namely, general , court-fees and
postage—being paid in separately. The account of the daily sales should be inspected and the correctness of the calculations shown therein checked every day by the
officer in charge of the depot.

Note .—The ex-officio vendor shall maintain the single lock register in form (Financial commissioner’s stereo Nos. 91—105(b) either entirely in English or in Urdu;
English figures being invariably used to express numerals.

29. A district officer may direct that the sales to the public of judicial and non-judicial stamps by ex-officio vendors shall be limited to stamps of a value higher
than a named amount, the sale to the public of stamps of lower value being left to licensed vendors.

Note-- Ex officio vendors are required to sell to the public non-judicial and court fee stamps exceeding in value Rs. 100 each.

30. The sub – treasurer , or such other officer as the district officer may direct, shall be the ex-officio vendor of stamps at a branch depot.

Note.-- The sub-treasurer is the ex-officio vendor at branch depots except at Kot Khai in Simla district where the officer in charge of the sub-treasury ha been
appointed ex-officio vendor.

31. The officer-in-charge of the branch depot shall obtain his supplies from the local depot to which the branch depot is subordinate, in the same manner as the ex-
officio vendor at the local depot obtains his supplies , except that the indent and the stamps must be sent by post or messenger to and from the local depot, and that the
examination of the balance in hand and the comparison of the amounts shown with those shown in the indent shall be done by the officer in charge of the branch
depot . In case where there is likely to be distinct saving of cost or greater security of the stamps in transmit , the local Government may empower the Board or
Revenue or other superior revenue authority to sanction , subject to timely notice of such sanction being given to the Controller of stamps, the despatch of stamps
direct from the Central Stamp Store to a branch depot, such supplies being passed through the accounts of local depot and treated by the controller of stamps, as
supplies to the local depot to which the branch depot is subordinate .
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The receipt and examination of stamps on arrival from the central stamp Store or a local depot should be conducted in the manner laid down in Rule 22.
Except where the officer-in-charge of the branch depot has been appointed ex-officio vendor , the ex-officio vendor shall obtain his supplies from the officer-in –
charge of the branch depot in the same manner as the ex-officio vendor at the local depot obtains his supplies from the officer-in-charge.

Notes.(i) Separate rules have been issued by the local Government for the despatch and receipt of stamps in sub-treasuries. See chapter 3 of this part.
(ii) it has been decided that no branch depot in this province should receive its supplies from the central Stamp Store, Nasik, direct.

32. (i) Where the officer –in-Charge of the branch depot has been appointed ex-officio vendor, sales to the public or to licensed vendors may be made direct
from the double lock, and the register of receipts into and issues from singly lock proscribed in rule 27 of these rules need no be maintained .

(ii) In all other cases, local Government shall fix the period , a supply for which shall be kept under single lock by the ex-officio vendor, and the remainder of the
stamps in the branch depot shall be kept under double lock of the officer-in-charge of the branch depot and of the ex-officio vendor, and given out to single as required.

Notes (i)[a6] The officer in charge of the sub-treasury Kot Kahi in Simla District has bee appointed ex-officio vendor and authorized to sell stamps direct from
the double lock.

(ii) The local Government has fixed either two days as the period for which supply of stamps and stamped paper should be kept under single lock by ex-officio
vendors in branch depots with cash and opium valuing Rs. 500 or stamps, cash and opium to the total value of Rs. 1500 , whichever is less.

33. Except as provided in the foregoing rule, sales from branch debtors will be made subject to the same rules as those from local depots.

34. On the last open day of September and March each year the officer-in-charge of each local depot will count , or have counted in his presence ,the stamps in his
depot , both those under double lock , and those under single lock , and will require the officer-in –charge of the branch depots subordinates to him similarly to count
the stamps in the branch depts. He will attach to the plus and minus memoranda for September and March rendered to the Audit officers concerned a certificate in the
following form:-

I do hereby certify that I have personally examined and counted , or had counted in my presence, the stamps of all description in store in this local depot on the
September/March .

19. General Court fee postage - and found by actual calculation of numbers and values , not less than 10 per cent. Of the entries having been checked by me
personally, that the value of each description is as stated in the margin* Also that I have received similar certificates from the officers-in-charge of the subordinate
branch depots that they have similarly counted the stamps in their branch depots on the last day of the month of September/March 19___, of which the accounts are
incorporated in the Head Treasury accounts and that they have made a similar calculation of number and values, and that these certificates show the value of each
description of stamps in all the branch depots to be as stated in the margin.!
The values of stamps in this depot and the branch depots as found by the above certified examination, are therefore—
Rs.
General ……………
Court Fee …………..

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Postage …………..

Which amounts agree with the balances shown in the plus and minus memoranda for September/March to which this certificate is attached ( if there is any difference ,
add” with the exception of the following differences the explanation of which is as follows:’)

Note—Also see rules prescribed by local Government for verification of stamp balances in double and single locks of treasuries and sub-treasuries, Chapter 4 of this
part.

35. Officer in charge of local depots shall forward to the local Accountant-General such returns of the receipts and sales of stamps as the Auditor – General may
direct , in the form of plus and minus memoranda or otherwise, A copy of the returns shall be sent simultaneously to the heads of Postal Circles.

Notes It is laid down in Article 288 , civil Account code , volume II that plus an minus memorandum must be submitted with the monthly account showing the
transactions on account of each kind of stamps (General , adhesive , Bill Court-fee postage stamps) The deductions from balance should tally with the corresponding
entries of receipt in the accounts( excepts as regard postage stamps ( see article 519 civil Account code) and stamps sent to other treasuries or sub-depots) and the
closing balances should be certified as agreeing with the various stock registers and accounts maintained in the treasury, The form of this may show in vertical
columns(1) name of stock,(2) Balance from balance (3) Additions to balance this month(4) total(5) Deduction from balance, (6) Balance at end of month, no
difference should ever exist between the closing balance of one month and the opening balance of the next; any additions to , or deduction from , the balance should be
made by a special entry to be explained by footnote.

36. The controller , central stamp store, Nasik Road , shall sent to the Accountant –General concerned such accounts of the transaction s of the central and local
depots as the auditor-General may prescribe.

37. The auditor General shall prescribe such rules as he considers necessary for the disposal of the accounts mentioned in the foregoing rules, and for the check of
the receipts , issues and sales

38. The rules regulating the grant of discount and the grant of license to licensed vendors for the sale of judicial and non-judicial stamps vary in different
provinces, and are prescribed by local Governments.

Note- Separate rules have been issued by the local Government for sale of judicial and non – judicial stamps, by licensed stamp vendor and the grant of discount to
such persons, chapter 5 of this part.

C. Postage Stamps

39. In additions to foregoing rules, the following rules will apply to postage stamps. These rules will apply both in the Governor’s provinces and centrally
administered areas.

Note-- See also appendix B.

40. Service stamps shall be sold by local depots to Governments officials and semi-official bodies and institutions mentioned in clause 354 of the Post and
Telegraph Guide who will be required to certify in writing that the stamp will be used on prepaying postage on communications bonafide on the service of His Majesty
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or for the purpose stipulated in the said clause of the Post and telegraph Guide.

Note1. Service postage stamps may also be sold to the public, provided that the value of the stamps sold to any person at one time shall not be less then ten shillings or
RS. 6-8-0 and that and extra charge of half per cent . in the rupee calculated on the face value shall be made to cover incidental expenses

Note 2.-For rules regulating sales to Government official see Articles 98 and 429 of the civil Account code.

Note 3. Government officials authorized to obtain Service postage stamps from local depots , may exchange such stamps for service stamps of different denominations,
or with the previous approval of the Director-General of Posts and Telegraph for ordinary postage stamps, provided that the stamps returned to the local depots are
in a serviceable condition .

41. Ordinary postage stamps shall be sold for each from local depots to officer-in-charge of post offices , at which letters are received for despatched, to persons
licensed to sell general stamp under the rules framed under the Indian Stamp Act, k1899 ( ii of 1899) and to the public , provided that the value sold to any person at
one time shall not less that Rs. 5 and shall not include any fraction of a rupee and that embossed envelopes and post cards shall be sold in complete packets only . No
discount is allowed in any of the above cases.

Note 1. As a partial exception to this rule payment for postage stamps may be made by cheques by officers in charge of p90st offices who have been authorised to issue
cheques on the Reserve Bank of India or the Imperial Bank of India.

Note 2.Except on the special authority of the Government of India or the Director General , Posts and Telegraph , no free supplies of ordinary postage stamps and
stationery shall be made by the Controller of Stamps, Nasik , Under a special arrangement sanctioned by the Government of India , the Accountant general of India ,
the Accountant general of , Jammu and Kashmir states, holds an imprest of ordinary postage stamps of the face value of Rs 150000 for supply on payment of to the
Imperial Post Offices located in the Kashmir state territory . This imprest is recouped by him by indents on the Silakot and Rawalpindi Government treasuries, the
supplies being adjusted by book transfer through the treasury accounts. The treasuries should separately show in their plus and minus memoranda the issues to the
Accountant-General , Jammu and Kashmir state, Debits for the face value of stamps should be raised in the treasury accounts against the State as soon as stamps are
issued from the treasuries on receipts of indent in the proper form and the fact should be noted on the indent by the Treasury officer concerned. A duplicate copy of the
indent showing the supplies actually made should be furnished by the Treasury officer concerned to the Accountant General , Posts and Telegraph , to enable him to
verify the credits afforded by the Accountant –General , Punjab.

42. Heads of Departmental Telegraph offices shall obtain supplies of ordinary postage stamps from the local depots, subject to the same conditions in
regard to the quantity sell to the public ordinary postage stamps of all descriptions and to any value. No discount is allowed to Heads of Departmental Telegraph
offices for the sales of stamps; but they are allowed permanent advance of ordinary postage stamps without payment, the amount of the permanent advance being fixed
by the Heads of Postal Circles and Superintendents of Telegraph offices, the letters up to a limit of Rs 500 . When the permanent advance of ordinary postage stamps
has once been taken, subsequent issues to Heads of Departmental Telegraph offices are made only on cash payment. But when the local depot is about to be closed for
holidays of more than one day’s duration , officers – in – charge of local depots are authorized to issue ordinary postage stamps to Heads of Departmental Telegraph
offices without payment in excess of the value being adjusted when the treasury re-opens by the return of the stamps, or the payment of their value if sold.

Note (1) Sanctioned permanent advances of postage stamps may be made to Heads of Departmental Telegraph offices without payment their value will not be
credited in the treasury account but deduction in the plus and minus memorandum of postage stamps, the deduction being supported by the receipts granted by the
Head of Departmental Telegraph offices and the sanctions
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To prevent inconvenience to the public when treasuries are closed for holidays of more than one day’s duration, Treasury officers are authorized to advance to
Heads of Local Departmental Telegraph offices, with out payment, such postage stamps as the Postmaster-General ( Telegraph Traffic Brach ) of the circle may
consider necessary ; the requisition of the postmaster –General will be attached to the receipt for the stamp \s and will support the reduction appearing in the plus and
minus memorandum .

These temporary advances are to be adjusted immediately on the re-opening of the treasury by the return of the unused stamps and the money value of those
sold, and care should be taken that no delay occurs in effecting the adjustment. The cash received will be credited in the cash book as proceeds of postage , stamps
sold in usual course , with a corresponding entry in the plus and minus memorandum , and in the latter in a separate entry the full amount of stamps advanced will be
shown as returned.
(2) if the stamps are issued and returned in the same month, neither the deduction on issue nor the addition on return need be shown in the
plus minus memorandum ( Article 519-521, civil Account code, Volume II)
43. The officer-in-charge of each post office, at which letter are received for despatch, and of each telegraph office, is required to keep a supply of ordinary
postage stamps for sale to the public sufficient for the probable demands of one week

44. Superintendents and Inspectors of post offices within their respective jurisdictions and any officers of the post office authorised on that behalf by the Heads of
Postal Circles, are empowered to examine the stock of postage stamps kept by any of the persons required to keep postage stamps for sale to the public under rule 43.

D. British Unemployment Insurance Stamps

45. Unemployment Insurance stamps are sold to Masters of Vessels from the Local depots at Madras, Malabar, Tanjore, South Arcot, East Godavari, Vizagapatam,
Calcutta , Rangoon, Karachi, Aden , the branch depot at Tuticorin and the Shiping Master’s Office, Bombay, No Discount is allowed.

PART II
A. Disposal of unserviceable and obsolete stamps
46. Damaged and obsolete postage stamps that can be counted and identified shall be sent once a quarter to the Controller of Stamps, Nasik Road, for destruction ,
The necessary entries on account of stamps sent shall be made in the plus and minus memoranda . Damaged adhesive stamps in loose labels shall be pasted on a sheet
or sheets of paper to facilitate verification before transmission to the controller . The controller shall , after examining and verifying the stamps and satisfying himself
that they are genuine, destroy them and grant a destruction certificate . The destruction certificate shall shoe the quantity and the face value of stamps destroyed . At
the beginning of each month the Controller of stamps, shall furnish the Civil Accountant General concerned with copies of destruction certificates granted by him
during the previous month to enable him to verify the entries in the plus minus memoranda, Postage stamps that are damaged beyond identifications and cannot
therefore be checked by actual counting , shall be disposed of according to the procedure laid down in rule 52(b)

Note. A stamp which does not clearly indicate its value or a remant of a stamp from which it cannot indubitably be verified that it is all that remains of a complete
stamp shall be treated as stamp ‘ that cannot or identified’ for purpose of these rules.

47. The[mkg8][mkg7] provincial governments, in consultation with the Auditor – General , Shall prescribe rules for the disposal of non-postal stamps that are

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obsolete, unserviceable ,m or spoilt or have been cancelled on payment of a refund.

In general areas , non-postal stamps that are spoilt or unserviceable or that are obsolete and cannot be rendered serviceable by overprinting , etc,. or that have
been cancelled on payment of a refund shall be sent to the Controller of Stamps. The procedure laid down in rule 46 , rule 52(b) and note 1 thereunder in respect of
postage stamps shall be observed in the case of these stamps also with the exception that no intimation to postal authorities will be necessary .

Note.—Separate rules have been issued by the Punjab Government in consultation with Auditor general for the disposal of non-postal stamps referred to above
chapter 7 of this part.

B.- Losses of stamps during transit and from stocks in the Central Stamps store and Local and Branch Depots.
48. The terms of supply from the central stamps store are f. o. r. Nasik Road and Telegraph Department or of the Government concerned once they are despatched
from the central stamp store to local or branch depots or to other consignees according as the stamps despatched are postal or non-postal when shortage occur in such
consignments, whether occasioned by theft, accident , or other causes, the resultant loss represented by the intrinsic value of the missing stamps, etc., as well as the
potential loss shall fall on the Posts and Telegraph Department if they are postal or on the Government of India or the local Government if they are not-postal
according as the loss relates to supplies to a depot in a central or a provincial area unless serious negligence is established against the despatching or receiving agency.

Note .—Also see rules issued by the local Government for the despatch and receipt of stamps in treasuries and sub-treasuries, chapter 3 of this part

49. The officer in charge of the local or branch depots shall carefully observe the instructions in rule 22 . In case of any discrepancy between the quantity
of stamps received and that entered in the invoice he shall enter the shortage in red ink on the invoice and accept the invoice for the face value of the stamps actually
received, He shall also attach to the invoice certificate noting therein the number and date of central stamp store invoice , the quantity and face value of the discrepancy
and explain the circumstances in which the invoice as originally made out was not accepted if full, Debits will be raised by the Central Stamp Depot against the parties
concerned for the intrinsic value of the stamps actually received as shown in the receipted invoices.

Note (1) To the officer’s explanation shall be added answer to the following questions (1) what was the number stencilled on the cases in which the shortage was
found? (2)(a) was the case weighed before taking delivery and its weight checked with the weight noted either in the invoice or in the list atached thereto ? (b) if so ,
was there any deficiency in weight ? (3) (a) Did the case show signs of tempering ? (b) did the officer personally examine the outward conditions of the case and the
seals and saticfy himself that it bore no marks of tampering ? (4) if the case was tin-llined, was the tin-lining intact? (5) was the case placed in the strong room
immediately on arrival ?(6) was the officer presents all the time the case was being opened and the contents were being examined and counted?(7) on What date was
the case(a) received (b) opened?

(2) Also see rules issued by the local Government for the despatch and receipt of stamps in treasuries and sub-treasuries, Chapter 3 of this part.

50. The officer in charge of the local or branch depot shall report any shortage of Stamps in a consignment , immediately to the Controller of Stamps,
Nasik Road , to the Commissioner of the Division or other higher authority , to the Railway authorities and to the Railway Police for investigation and send a copy of
his report to the Head of the Postal Circle concerned, if the stamps are postal and to the Government of India or the Local Government if they are non-postal
according as the loss relates to supplies of non-postal stamps to a central provincial treasury, A copy of such report shall be endorsed to the civil Accountant – General
concerned The officer- in charge of the local or branch depot shall[mkg9] keep a close track of all cases of losses in transit and communicate the result of the
investigation to the Controller of stamps, Nasik Road, to the commissioner of the Division or higher authority, and to the civil Accountant – General concerned ; also

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to the Head of the Postal Circle if the loss relates to postage stamps and to the Government of India or the Local Government as the case may be if the loss relates to
non-postal stamps.

Notes(1) The procedure laid down by this rule shall also be observed in cases where stamps returned to the security Printing Press under rule 24, 46, or l47 are lost in
transit

(2) Also see rules issued by the local Government for the despatch and receipt of stamps in treasuries and sub – treasures, Chapter 3 of this Part.

51. The controller of stamps shall submit half yearly to the Director General of Posts and Telegraph a debit not for acceptance to cover the intrinsic value
of the post age stamps lost in transit . This debit note should be supported by a statement of the losses and the explanatory certificate of the officer-in –charges of the
local or branch depot. The debit note accepted by the Director-General of posts and Telegraphs will form the supporting voucher to a debit for the intrinsic value of the
lost stamps against the posts and telegraphs will form the supporting voucher to a debit for the intrinsic value of the lost stamps against the posts and Telegraphs
Department. In the case of losses of non-postal stamps the value will be recovered by the Controller from the Central or the Local Government, as the case may be, in
direct correspondence with the Government concerned.

52. (a) Losses of stamps while in stock in the Security Printing press or the Central Stamp Store will be borne by these concerns. All such losses shall be
reported by the Master, Security Printing, India, to the Central Board of Revenue, and a copy of the report shall be sent to the Accountant General, Bombay, and also
to the Director-General of posts and Telegraphs if the loss relates to postage stamps or postal stationery.

(b) Except as provided for by note 2 below all losses whether by theft, fraud ,l accident or any other cause, of postage stamps while in stock in a local or
branch depot shall be reported by the officer-in-charge of the depot to his administrative head, and a copy of the report shall be sent to the Controller of Stamps, the
Civil Accountant-General and the Head of the Postal Circle concerned. The report shall explain in detail (1) the quantity, the face value and the manufacturing cost of
the stamps lost ; (2) the cause and the responsibility for the loss ; (3) whether in the opinion of the officer-in-charge of the depot the loss was contributed to by the
negligence of any individual or individuals ; (4) the amount proposed to be recovered, if any, from person or persons at fault ; and (5) steps taken or proposed to be
taken to prevent the recurrence of such loss. The administrative head shall on receipt of the report institute such further enquiries and pass such orders as he may
consider necessary with reference to note 3 below, and shall forward copies of his orders to the Controller of Stamps, the Civil Accountant-General and the Head of
the Postal Circle concerned. The officer-in-charge of the depot shall, on receipt of the orders, forward the damaged stamps of they can be counted and identified to the
Controller of Stamps for destruction as required by rule 46.

NOTES 1.- If the postage stamps to which the loss relates have been damaged to an extent that they cannot be counted or identified, the officer-in-charge of the depot
shall forward them with his report to the administrative head whoshall pass them on for destruction to the Controller of Stamps with a copy of his orders. In such
cases the Controller shall not grant certificates as to the quantity and value of stamps destroyed.
2. In cases where the loss relates to postage stamps of which the manufacturing cost does not exceed Rs.10, no report shall be made to the administrative head if
in the opinion of the officer-in-charge of the depot the damage could not have been avoided with proper care. The stamps in such cases shall be sent to the Controller
of Stamps for destruction with a letter furnishing information on the following points_ (1) the quantity, the face value and the manufacturing cost of the damaged
stamps ; (2) the date on which the treasury stock was last examined ;(3) the date on which the damage was first noticed ; (4) steps taken or proposed to be taken to
prevent such damage in future. A copy of this letter should be endorsed to the Civil Accountant-General and the Head of the Postal Circle concerned. It shall be open
to the Controller of Stamps in any case to draw the attention of the administrative head to the damage with a view to instituting enquiries as to the cause of the
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damage etc., fixing the responsibility therefor and taking necessary action.
3. These losses will in general be borne by the Posts and Telegraphs Department, but in cases in which individuals having been found guilty of contributory
negligence are ordered to make good the whole or a part of the total loss (equivalent either to the intrinsic value or the face value of the stamps, the former only in
cases where the stamps are spoilt but not lost, or if lost, cannot be used) the recoveries shall be credited to that department.

53. On receipt of a report referred to in Rules 50 and 52 (b), the Civil Accountant-General shall send a copy of it to the Accountant-General, Posts and
Telegraphs, in whose office all such reports will be consolidated for all the Provinces for inclusion, if necessary, in the Appropriation Accounts and for the information
of the Director-General of Posts and Telegraphs.

PART IV

Verification of stocks in the Central Stamp Store

54. (i) The Accountant-General , Bombay, should (in the capacity of an agent to the Government of India, Finance Department) depute a gazetted officer to
conduct the stock verification of stamps.

(ii) In the absence of special orders to the contrary, the balances to be verified should be the closing balances of the last working day of March each year. If that of
any other day be verified under the orders of the Government of India, the report should be worked up to the last day of the month by the accounts for the intervening
days.

(iii) The receipts by the issues from the Central Stamp Store of stamps should be suspended from the day on which the physical verification commences until it is
completed.

(iv) On the morning of the day on which the stock is to be counted, the verifying officer should be furnished by the Controller of Stamps with detailed lists of the
various kinds of stamps which are in the Central Stamp Store, showing therein in separate columns (1) serial number, (2) denomination and description of stamps, (3)
quantity of unopened stock, (4) quantity of opened stock, and (5) total quantity of opened and unopened stock ; also lists showing the symbolical letters and figures
stencilled on the unopened cases to indicate the description and denomination of the contents and the quantities contained therein.
(v) The cases in the unopened stock should be examined to see that they are marked with the symbols for the description of stamps under examination and their
number counted. Three per cent. Of these cases taken at random should be opened and a packet from each case examined to see that the cases contain stamps of the
kind indicated on the outside of the case.
(vi) In the opened stock, all broken packets should be counted in detail; but in the case of stamps in original bundles or packets, it will be sufficient to count the
bundles and to see that they have not been opened and bear the original labels denoting the description and quantity of the contents. Ten per cent. Of these bundles
taken at random should be counted in detail and verified with the value noted on the labels.
(vii) The verifying officer shall then compare the stock ledger balances with the balances shown in the stock lists and record his initials in the stock ledger. He shall
also check the balances as shown in the priced stock ledger and prepare the stock verification report as shown below:-

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Description & Qty. Manufacturing value REMARKS

Serial Denomination
No.

Certified that the balance of stamps in the Central Stamp Store, Nasik Road, on the……..19…., has been verified by me in the manner laid down in part III of
the “Rules for the Supply and Distribution of Stamps,” and I have satisfied myself of the correctness of the result set forth above.
Date. Designation.
(viii) The Accountant-General, Bombay, should submit the report prepared in the above manner to the Government of India, Finance Department (Central
Revenues), with any remarks he may have to offer.

CHAPTER 2.
RULES FOR THE PREPARATION AND SUBMISSION OF INDENTS FOR NON-POSTAL STAMPS.

1. These rules shall be called ”The Punjab Stamp Indent Rules, 1934.”

2. In these rules, unless otherwise stated, the word “stamp” means non-postal stamp, and the word “indent” means indent for non-postal stamps.

LOCAL DEPOTS.

Part I. Ordinary Indents.

3. Every district treasury in the Punjab has been constituted a local depot for the custody and sale of stamps of all descriptions. It is the duty of the Treasury
Officer, under the control of the Deputy Commissioner and with the assistance of the Treasurer, to be custodian of the main stocks of stamps under double lock in the
treasury strong-room, and to replenish that stock. He should avoid overstocking and watch the balances and arrange for supplies of stamps in sufficient quantities to
branch depots.

4. Rule 10 (i) (a) and (b) of the Government of India Rules[a10] for the supply and distribution of stamps classifies stamps as follows :-

(a) Those supplied on indents by Treasury Officers annually, viz.

(1) Non-judicial and impressed court-fee stamps of the value of Rs.25 and above; and
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(2) Fiscal adhesive stamps of all values, other than half anna, one anna, two annas and four annas revenue stamps, and adhesive court-fee stamps of the value of
Rs.5,and above;

(b) Those supplied quarterly all other stamps. For the purpose of indents, the former are termed “high value stamps,” and the latter “low value stamps”.

5. (1) Indents should be prepared by Treasury Officers personally, with the help of the Treasurer or Head Treasury Clerk, on the respective standardized indent
forms (A and T. Nos. 89 (a) and (b)), which are obtainable from the Superintendent, Government Printing, Punjab, on indent.

(2) The indents should include the requirements of branch depots.

Note- Two sets of indent forms have been standardized fork the following kinds of stamps.

(1) Non-judicial, adhesive Revenue, adhesive court-fee Hundi (low value); and
(2) Non-judicial, adhesive court-fee, impressed court-fee, Notarial, Foreign Bill, Insurance and share Transfer (high value).

(No alterations are permissible in these standard forms.)

4. In the first week of the first month of every quarter indents, which should include the requirements of branch depots, should be submitted by Treasury
Officers, in duplicate, to the Assistant Secretary to the Financial Commissioners, with a forwarding memorandum fork the requirements of low value stamps for the
succeeding quarter, i.e.-
Quarter for which stamps are required. Dates by which indents Should reach Financial
Commissioners’ Office

1. April to June January 8th

2. July to September April 8th

3. October to December July 8th

4. January to March October 8th.

7. Indents for high value stamps should be submitted annually, in duplicate, to the Assistant Secretary to the Financial Commissioners, with the third quarterly
indents due on the 8th July each year. These indents should be entirely separate from the indents for low value stamps, and should be for the probable consumption of
twelve months (October to September of the following year). The two indents should be tagged together.

8. The space for number, date and the name of district and quarter or year in the forwarding memorandum should be carefully filled in.

9. The stock of stamps in hand in the treasury should be entered in column 2 of the indent. The “balance in hand” in this column means the stock in double as
well as single locks.

10. The quantity due, if any, on the previous indents from the Central Stamp Store, at the time of preparation of indents, should be entered in column 3, but should
be considered as received in the treasury for the purpose of framing indents.
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11. It is also essential that the quantities sold, including issues to branch depots, should be shown in column 4 of the indent :-
(a) in the case of high value stamps, for the preceding twelve months; and
(b) in the case of low value stamps, for the preceding quarter.

12. (a) Each local depot is required to maintain a reserve stock of stamps of all denominations not less than the probable consumption of three months , in addition
to the stock required for the quarterly or annual consumption for which indents are submitted quarterly and yearly, respectively.

(b) In order to maintain the above reserves in the treasuries, under the present system of submitting indents three months in advance of actual date of
requirement, the figures for column 5-quantity indented for-should be obtained as follows:-

(i) in the case of quarterly indents, 3 times column 4 minus total of columns 2 and 3; and
(ii) in the case of annual indents, 3/2 times column 4 minus total of columns 2 and 3.
Indents should be prepared in accordance with this scale of supply ; reasons for variations from the scale should invariably be stated justifying relaxation of the
rule. The method of arriving at the figures, for column 5, will hod good if the indents are prepared as per rules only ink the first month of the quarter preceding the
quarter or year for which the stamps are intended for consumption. If, however, the indents happen to be prepared in the second or third month of the previous quarter,
then the formula for arriving at the figures for column 5 will vary.

13. In submitting an indent for stamps of which there have been no sales in the preceding year or quarter, as the case may be, the reason for the demand should be
given.

14. Demand for adhesive stamps should be based on the set (i.e., the number of perforated stamps per sheet), and no stamp should be indented for in quantities
less than the minima quoted in the printed list of stamps of all descriptions stocked in the Central Stamp Store, a copy of which is enclosed.

The following further principles shall also be carefully observed when indenting for stamps of smaller denominations:-

(a) Adhesive Court-fee Stamps and Fiscal Stamps (viz., Special Adhesive, Foreign Bill, etc.)- Quantities to be indented for supply should be in multiples of
five if they are less than a hundred and in multiples of ten if they are above hundred ; the figures being rounded to 100 or 200 sheets wherever possible;

When the demands are small, quantities less than five sheets may be indented for. In the case of high value of fiscal stamps where a few labels are required,
fractions of sheets other than one-third and two-third of a sheet should not be indented for.

(b) Impressed Stamps (viz., Non-Judicial, Impressed Court-Fee, Hundies, etc.)

Non-judicial stamps of the rupee values up to the denomination of Rs.25, should be indented for in multiples of 100.
Demands for stamps of the value of Rs.25 and above should also be rounded to the nearest hundred wherever possible, but if the supplies required are very small, as in
the case of the higher values, quantities in multiples of 5 should be indented for.

15. Indents should specify the mode of despatch, and the detailed address to which consignments are to be sent.

16. Stamps for which there is no demand in the treasury should be reported to the Assistant Secretary to the Financial Commissioners as surplus stock in order that
they may be transferred elsewhere. A fresh list of such stock should accompany every quarterly indent until the surplus stock reported has been disposed of.
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RULES AND ORDERS REGARDING THE CUSTODY , SUPPLY AND SALE OF STAMPS OF ALL DESCRIPTIONS

17. Stamps of all descriptions are now supplied to the Punjab from the Central Stamp Store, Nasik. All indents will be transmitted to the Controller of Stamps,
Central Stamp Store, Nasik, by the Assistant Secretary to the Financial Commissioners for direct compliance after they have been scrutinized. Indents should not be
sent by Treasury Officers direct to the Controller of Stamps under any circumstances, and Sub/Treasury Officers are not required to submit indents to the Assistant
Secretary to the Financial Commissioners.

18. As soon as all the quarterly or annual indents for the province have been transmitted to the Controller, a report will be sent to him by the Assistant-Secretary to
the Financial Commissioners for his information.

19. Even if a supply of stamps is not required in the succeeding quarter or year, as the case may be, indents should be prepared and submitted to the Assistant
Secretary to the Financial Commissioners on the prescribed date. The information contained therein will enable the Financial Commissioners’ office to gauge whether
or not a sufficient stock is being maintained.

20. If indents are prepared in accordance with the foregoing rules, demands will be neither curtailed in the Financial Commissioners’ office, nor indents returned
for correction. In those cases in which indents are returned for amendment, they should be resubmitted, after carrying out necessary corrections, punctually within 3
days of their receipt. Any delay in the resubmission of indents will cause delay in the despatch of supplies from Nasik, and the Treasury Officer will be held
responsible for the consequences of such delays.

21. Indents for the supply of postage stamps and postal stationery should be submitted by Treasury Officers to the Controller of Stamps, Central Stamp Store,
Nasik Road, direct, for scrutiny and supply.

Part II. Emergent Indents

22. Emergent indents for non-postal stamps are permissible, as their name implies, in emergencies, i.e., extraordinary circumstances. Not foreseen, which have
depleted the reserve stock of non-postal stamps and serious inconvenience in meeting the public demands anticipated. It follows therefore that, if treasuries maintain
the prescribed reserves,- vide rule 12 (a),- the necessity for the submission of emergent indents should arise rarely, if ever.

23. Such indents should be prepared on the same forms as ordinary indents, but the word “Emergent” should be written at the top of the forwarding memorandum
in red ink.

24. In the forwarding memo. To the Assistant Secretary to the Financial Commissioners, the necessity for such indents should be fully explained. Unless this is
done, indents will not be transmitted to the Controller of Stamps, Central Stamp Store. Emergent indents should not be sent to the Controller of Stamps direct on any
account.

25. Such rules relating to ordinary indents as may be applicable to emergent indents should be duly observed.

26. Emergent indents should be prepared for those denominations of stamps only, the reserve stock of which is in danger of depletion, and only such quantities
should be indented for as will be sufficient to replenish the reserve stock or meet extraordinary demands

(a) in the case of low value stamps, for the probable consumption of the remaining period of the current quarter, and sufficient to cover the period until receipt of
the next quarterly supplies from Nasik Road, and

(b) in the case of high value stamps, for the probable consumption of the remaining period of the year up to September.
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27. When the reserve stock of any denomination of stamps has been nearly exhausted and an immediate supply is required, the Treasury Officer should indent by
telegram to the Assistant Secretary to the Financial Commissioners, followed by an explanation as to why he could not submit an emergent indent in the prescribed
form earlier. The Assistant Secretary to the Financial Commissioners, after scrutinizing whether the supply is essential or not, will telegraph to the Controller of
Stamps, Central Stamp Store, Nasik Road (abbreviated telegraphic address-SECPRIN NASIK), the quantities to be d3spatched, specifying the mode of despatch, i.e.,
whether by passenger train or post.

28. It should be remembered that at least ten days are required to obtain a supply from Nasik by telegram.

29. In cases in which a supply of stamps is needed immediately, the Treasury Officer concerned may be able to obtain it from an adjoining district, and this is
permissible under advice to the Assistant Secretary to the Financial Commissioners. Transfers of non-postal stamps from one district to another should similarly be
reported to the Assistant Secretary to the Financial Commissioners.

30. Emergent indents for the supply of postage stamps and postal stationery should be submitted to the Controller of Stamps, Central Stamp Store, Nasik Road,
direct. The reasons justifying those indents should always be clearly explained.

Part III.- Branch Depots (Sub-treasuries).

31. Every subordinate branch or tahsil treasury in the Punjab has been constituted a branch depot for the sale of stamps of all descriptions under charge of the
Tahsildar , or other officer in charge of the sub-treasury. It is the duty of the Sub-Treasury Officer, under the control of the Treasury Officer and with the assistance of
the Treasurer’s agent, to be custodian of the main stock of stamps under double lock, and to replenish that stock when necessary.

32. Replenishment of stock at branch depots is made on indents in bilingual form no. 215 submitted by the Tahsildar or Sub-Treasury Officer in charge of the
branch depot to the Treasury Officer of the district. Sub-treasuries should arrange to keep a sufficient stock of form no.215.

33. These indents should be checked, passed and signed personally by the Treasury Officer after which they become the Treasurers’ warrant for the supply
indented for.

34. These supplies should be so regulated that ordinarily the balance of stamps at each branch depot should never be less than sufficient for one month’s, nor more
than sufficient for two months’ average consumption.

LIST OF NON-POSTAL STAMPS STOCKED IN THE GOVERNMENT OF INDIA, CENTRAL STAMP STORE, NASIK ROAD.
NON-POSTAL

(i)ADHESIVE STAMPS.

Adhesive Court – fee (48 Set)

Rs. A. P. Rs A. P. Rs. A. P.

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0 1 0 0 12 0 4 0 0
0 2 0 1 0 0 5 0 0
0 3 0 1 2 0 6 0 0
0 4 0 1 8 0 10 0 0
0 6 0 2 0 0 15 0 0
0 8 0 3 0 0 20 0 0

(B) Revenue (320 Set)

Rs. A. P. Rs. A. P.
0 ½ 0 0 2 0

0 1 0 0 4 0

(c) Fiscal
( All anna values are either 168 or 192 set. Values Re. 1 to Rs. 10 are either 120 or 144 set. Above Rs. 10,80 or 96 set)

(a) Special Adhesive

As. Rs Rs Rs

2 1 7 40

3 2 8 50

4 3 9 100
6 4 10 200
8 5 20 500

12 6 30 1000

(b) Insurance

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As
2 As. 12

3 Re. 1

4 Re. 3
6 Re. 6

8 Re. 10

(c) Foreign Bill

As
2 As. 12

3 Re. 1

4 Re. 2
6 Re. 3

8 Re. 6

(d) Share Transfer

As
2 As. 12

3 Re. 1

4 Re. 5
8 Re. 10

(e) Notarial.

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Rs. 1 Rs. 2

(f) Broker’s Note

As.
2 As 8

3 12

4 Re. 1
6 .

(g) Agreement

As.
2 As. 8

4 Re. 1

(h) Miscellaneous

High court Notarial

High Court Rs.2

Advocate –80 set
Rs. 500

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(ii) IMPRESSED STAMPS

(A) Impressed court-Fee – Revised Range

Twenty two denominations:- (In Rs.)

25,30,35,40,45,50,60,70,75,80,100,125,150,200,

250,300,400,500,1000,3000, 5000, 25000

(B) Non Judicial –Revised Range

Six denominations :-- Annas series , 2,3,4,6,8,12

Thirty denominations :- Rupees series, Re 1, Re.1-8-0,

(Rs.) 2-0-0, 2-8-0, 3, 3-8-0, 4-0-0, 4-8-0, 5, 6, 7, 7-8-0, 8, 9, 10,

12-8-0, 15, 20, 25, 30, 35, 40, 45, 50, 60, 75, 100, 150, 200, 500

(c) Hundies or Bills of Exchange

Rs. A. P Rs. A. P Rs. A. P Rs A. P

0000000 2345689 0000000 0001112 10121500020804 0000000 3346679 00060800120800 0000000 11121315182227 4080080 0000000

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Quantities less than the following are not supplied by the Central Stamp Store, Nasik Road

Description Qty. sheet

Adhesive court –Fee …………………. 1

Revenue Stamps …………………. 1

Fiscal ( viz., Special adhesive, Foreign Bill , Insurance, Share-Transfer, Notarial, Broker’s Note, Agreement, etc)

Sheets of Stamps of 168, 120 and 80 set …1/4

Sheet of Stamps of 192 , 144 and 96 set …1/3

Impressed stamps—

Impressed Court-Fee
Non judicial ……………….. 1

Hundies
N.B. – In cases where minimum quantities issuable are fractions of a sheet it should be noted that these fractional quantities or multiple thereof only will be
supplied

CHAPTER 3

RULES FOR THE DESPATCH AND RECEIPT OF STAMPS OF ALL KINDS IN TREASURIES AND SUB TREASURIES AND SUB TREASURIES IN
THE PUNJAB

I. RULES FOR THE DESPATCH OF STAMPS

1. These rules may be called “ The Punjab Stamp Despatch and Receipt Rules, 1934.”

2. Despatch of stamps from-

(a) Despatch from Nasik - Central Stamp Store, Nasik, to treasuries,-All consignments of postal stamps and stationery will be despatched from Nasik to treasuries
on credit notes debitable to the Posts and Telegraphs Department. Consignments of non-postal stamps will be despatched carriage forward. The manner of despatch is
determined by the controller of Stamps, Nasik;

(b) In other cases despatch must be made direct from double locks of treasuries. - a treasury to the Central Stamp Store, Nasik, or from one treasury or sub-
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treasury to another.- All replenishments of stock at branch depots (sub-treasuries),and all despatches of stamps beyond the limits of a district, whether to the Central
Stamp Store at Nasik, or another district, must be made direct from the double lock of the local depot (treasury) concerned.

3. Replenishment of stock at branch depots(sub-treasuries) to be made by indents on headquarters treasuries. - Remittances of stamps for the
replenishment of stock at branched depots from headquarters treasuries are made on indents in forms (Bilingual form No.215) by the Tahsildar , or other officer in
charge of the branch depot, which, having been checked, passed, and signed by the officer-in-charge of the local depot, becomes the warrant for the issue of the supply
of stamps indented for.

4. Withdrawal of stamps from double lock and packing and sealing of parcels.- The entire quantity required for despatch should be first collected ; the
necessary entries being made carefully in the double lock register. Stamps of each denomination taken out should be recounted carefully and re-arranged in entire
reams and packets, each ream being covered with cartridge paper and the contents noted on it, if the original label is either illegible or torn. A similar precaution
should be taken with reams, the wrapper of which though at the time of packing it appears entire ( or to a small extent torn, e.g., at the sides), is likely to give way in
transit. The box or packing case in which stamps are packed should be so packed that the packages cannot shift to any appreciable extent during transit. To do this
effect really gap and corners in each case should be filled with waste paper.

NOTE.-Before remitting to branch depots Hundi stamps of the new pattern, on which values are denoted in English only, the Treasurer should write the value in the
vernacular character on each sheet in the left hand upper corner, just above the stamp.

5. Parcels of stamps should be securely packed in the presence of the officer-in-charge of the treasury or sub-treasury as the case may be ; he should also have
the cover or box sealed with his official seal in his presence. Parcels should be packed in (I) wax cloth and cloth, if sent by registered post, or (ii) in tin when sent
through a messenger, so as not to open in transit.

6. Invoice and certificate of sealing and correctness of contents. - One copy of the invoice (Stereo A. and T. Stamps-89) should be packed in the parcel, and
the duplicate sent by post with a forwarding letter. Both copies should bear the signature of the treasury or sub-treasury officer as the case may be (and not of any other
official), with the certificate below the form (that the parcel has been packed and sealed in his presence, and that he has personally ascertained that its contents
correspond with the invoices) duly signed. The addressee will sign the receipt, and return the invoice within seven days of its receipt, except when it is kept pending as
prescribed in rule 20.

7. Responsibility of the treasury and sub-treasury officer for most convenient, safest and cheapest form of despatch of stamps. - It should be understood
that the responsibility for the most convenient, safest and cheapest form of despatch of stamps in the circumstances of each case is left to the discretion of the treasury
or sub-treasury officer as the case may be, who in all cases of doubt should obtain orders from the Deputy Commissioner. The order of importance in the matter of
despatch is (I) postal stamps and stationery, (ii) court-fee stamps and (iii) non-judicial stamps.

8. Despatch of stamps by post, rail or special messenger and precautions to be observed. - Stamps may be despatched in three ways as noted below. The
first precaution to be observed is that no consignment should be despatched by a special messenger so as to reach its destination on la holiday, and previous notice of
the date of arrival should as far as possible be given to the receiving officer.

(i). By post – (a) Parcels weighing up to 5-1/2 seers should be sent by registered post. Stamps of and over the denomination of Rs. 50 should invariably be sent
by post as far as possible. Parcels containing court-fee or non-judicial stamps of values of Rs.1,000 and over should generally be insured for Rs.20 for every thousand.

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(b) It has been decided that only postage stamps and postal stationery should be sent from one treasury or sub-treasury to another or to the Controller[a11] of
Stamps, Central Stamp Store, Nasik Road, in parcels registered on postal service. Instructions have been issued to all Postmasters in the Punjab to accept such parcels
at post offices in accordance with the post office rules. The limits of weight imposed by clause 80 of the Post and Telegraph Guide must be observed. Postmasters have
also been instructed to observe in the disposal of these parcels such precautions as are taken in the disposal of insured articles (D.G.P. and T’s. letter No. 231-Misc./
St./30, dated 6th August 1930 and Financial Commissioner’s endorsement No. 4704-E.& S., dated 20th August 1930).
(c) THE REGISTRATION RECEIPT SHOULD BE PASTED IN THE COLUMN Of the despatch register in which the number and date of the invoice is
entered. This should be done by the treasurer or sub-treasurer.

(ii). By rail.- Heavy and bulky parcels exceeding 5-1/2 seers in weight, which under no circumstances (as by division of the consignment into two or more
separate parcels) can be despatched by post, should be sent by rail either-

(a). in the personal charge of a potedar, for whose conduct the treasurer is responsible, with police protection ; or

(b). insured up to Rs.1,000. For the purpose of insurance the intrinsic value of the stamps and not their face value should be taken into consideration. It must be
remembered that insurance over (i) Rs.1,000 in the case of “Local booking” (which means over the North-Western Railway); and (ii) Rs.500 in the case of “foreign
booking” (which means all other railways, and includes local booking at stations of the Bombay- Baroda and Central India Railway lying in the Punjab) cannot be
accepted by station masters without the sanction of the Divisional Superintendent in the case of the North-Western Railway or the District Traffic Officer in the case
of the Bombay-Baroda and Central India Railway. When therefore the despatch of a consignment of larger value is contemplated, the best course is to break it up into
two parcels and insure each, or insure parcels of any value exceeding Rs.1,000 up to Rs.100 only or such other nominal insurance as may seem advisable. The
treasurer or his agent should effect the insurance under authority from the treasury officer.

(iii). By special messengers.- (a) Parcels may also be sent by special messengers with police protection in the case of out-lying branch depots, if the total face
value of stamps is unusually high, or the consignment consists of many bulky boxes, which, with due regard to economy, can best be despatched in this manner.

(b) When a potedar or special messenger accompanies stamp remittances, he should be furnished by the remitting treasury or sub-treasury officer with a
certificate in form A and T No. 345 with columns 1 to 7 filled in. The treasury or sub-treasury officer receiving the remittance should complete the certificate, and
return it to the potedar or messenger. The certificate should be attached to the bill for travelling and other allowances, special or otherwise, admissible to them when
accompanying stamps. The keys of the boxes should be entrusted to the escort officer in a sealed cover which he should not open in transit.

(c). The potedar or special messenger accompanying a remittance is responsible during the whole course of the journey for the contents of the boxes and the police
guard acts as an escort. The potedar or messenger will not interfere in any way in the performance by the escort of its legitimate duties, but he must be permitted to
satisfy himself that all necessary precautions are being taken. In the event of damage occurring to a box it is the duty of the potedar or messenger to take over any
stamps that fall out, and to verify the contents and to re-pack the box if re-packing becomes necessary. The escort officer must not permit the potedar to be interfered
with in the execution of his duties.
(d). The potedar or special messenger accompanying a remittance should be instructed that in case of loss or theft of stamps in transit he should report the matter
immediately to the police and railway authorities, and bring it also to the notice of the officer at the destination. The report should also be signed by the police escort
officer.

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(e). The escort officers should be allowed to return at once if the potedar or messenger agrees that their responsibility is discharged on arrival and safe delivery.
The potedar or special messenger should not be allowed to return until the whole consignment has been opened and its contents checked with invoices He should be a
witness to any shortage.

9. It has been decided, in consultation with the Accountant-General, Posts and Telegraphs, that all expenditure incurred in connection with the cost of packing
and freight of postage stamps and stationery, if sent by rail or through messengers should be debited to the Postal Department. All such charges should be drawn on
separate bills marked “debitable to the Accountant-General, Posts and Telegraphs” (Financial Commissioner’s No.2743-S. R., dated the 10th May, 1928.)

II.- RULES FOR THE RECEIPT OF STAMPS.

10. Intimation of despatch of stamps from Nasik and Treasury Officer’s responsibility. - When cases of stamps are despatched by rail or parcels are sent by
post from Nasik, intimation (in case of consignments by rail accompanied by the railway receipt) is always sent by the Central Stamp Store, Nasik, in order that
treasury officers may know that cases or parcels have been despatched to their address, and that they may be in a position to make enquiries from the Railway or postal
authorities if the parcels are not received within a reasonable time. It is of the utmost importance that Treasury Officers should realize their responsibility in the matter
and understand that it is their duty to make immediate enquiries as to delay in the arrival of parcels from the Railway or Postal authorities, as the case may be, and in
case of non-arrival within reasonable period, to report the matter at once to the Central Stamp Store, Nasik.

11. Procedure on receipt of stamps from the Central Stamp Store or from local or branch depots. - If stamps are transmitted through post, and their value be
less than Rs. 1,000, the parcel will be delivered by the post man to the treasury or sub-treasury officer as the case may be, who should examine carefully, before taking
delivery of the parcel, its outward condition, and see that the seals are intact. The officer incharge of the treasury of sub-treasury should then open the parcel and
examine its contents. If the value of the stamps be Rs.1,000, or upwards, the parcel will be super scribed “ to be kept at the post office till called for,” and will be
retained at the post office of delivery which will give notice of arrival to the addressee. In this case the treasury or sub-treasury officer must either proceed personally
to take delivery, open the parcel and examine its contents and sign the receipt for it, or depute the treasurer for this purpose, duly authorising him in writing in that
behalf. If stamps be sent by rail the treasury or sub-treasury officer or some other responsible official deputed by them should, before taking delivery of the
consignments, carefully examine their outward condition, see that the seals are intact, weigh the cases individually, and compare their weight with those shown in the
invoice or railway receipt.

12. In case the outward appearance of the cover gives rise to suspicion of tampering, the parcel or case should be opened in the presence of the Postal or Railway
and Police authorities, and the contents verified with the invoice enclosed in the case, before delivery is taken. If in the course of verification, any shortage is found, it
should be reported immediately both to the police authorities and to the Postal or Railway authority concerned in the manner prescribed in rule 13.

13. The reports should give full details such as –

(1) number of cases.

(2) Weight on despatch.
(3) Weight on receipt,

(4) Names of witnesses (police and railway officers) who saw the deals broken or witnessed the weighing and short weight before delivery was effected,
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(5) General condition of the particular case or parcel,

(6) Details of shortage-
(a) kind of stamps,

(b) denomination,

(c) quantity short,

(d) value of stamps short,

(e) other details necessary with reference to these rules.

Every parcel, bundle or case, packed in the Central Stamp Store, Nasik, contains an invoice of the stamps packed therein. For consignments received from that
store the officer-in-charge of local depot should not wait for detailed invoices, but should report at once when any stamps despatched from Nasik are found short or in
excess, and send also (i) the wrapper of the bundle from which the deficiency was found, (ii) the invoice showing the contents of the case from which the deficiency
was found after keeping a copy for reference. The report should also state whether delivery was taken in the presence of the Police and Railway authorities, whether
the cases were carefully examined one by one on their arrival, whether the loss in transit was due to faulty packing and whether any report has been made to the
railway police or railway authorities ( which should always be done), and if not, why. Copies of the report should also be communicated to the despatching officer and
the Deputy Commissioner concerned for action as in rule 20.

14. Examination of the outward appearance of consignments of stamps on receipt at the treasury or sub-treasury. - The treasury or sub-treasury officer as
the case may be, should, on arrival at the treasury or sub-treasury of consignments of stamps from the railway station personally examine the outward appearance of
the boxes, if the consignment was received at the station by some official deputed by him for the purpose under rule 11, and satisfy himself that they bear no marks of
tampering. The boxes or packets should then be placed immediately in the strong room of the treasury or sub-treasury and there opened, one at a time, in the presence
of the officer-in-charge, l who must be present all the time they are being opened and their contents examined and counted. In no case should a second box or packet
be opened until the contents of the first have been completely examined and verified and placed in the proper receptacles, as required by rule 22.

15. Depositing of boxes and parcels of stamps at night in the strong room under double lock. - If the boxes or parcels arrive at such a time that they connote
be opened until the day after arrival or the next working day, they must be deposited for the time being in the strong room under double lock and opened in the
presence of the officer-in-charge on the following morning without fail if it is a working day.

16. Preservation of memoranda of contents posted on covers of stamp parcels. - The memoranda (invoices) of contents which are posted on the covers of
parcels or enclosed in cases should be preserved carefully until the officer-in-charge of the treasury of sub-treasury, gets the usual detailed invoices with advising
letters. The invoice is enclosed in the parcel if stamps are sent by the Central Stamp Store, Nasik, in only one parcel; when the supplies are sent by the at store in more
than one parcel, the in voice is posted separately.

17. Counting of stamps received. - The officer-in-charge should count, with his own hands, all stamps of the denomination of rupees ten and upwards. But in
cases where the count of stamps received is likely to take longer than two hours, he may, in counting them, avail himself of the assistance of the treasurer or the
treasury clerical staff, and should adopt the method laid down in the rules for the verification of stamp balances in treasuries. That is, the treasury or sub-treasury

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officer should keep in his custody a bundle of some sheets out of the stamps of each denomination before making the balance over to the treasurer or the staff for
counting. If the number of stamps counted by the treasurer or the staff, added to the number of stamps ( counted personally by the officer-in-charge) in the bundle or
sheets kept in his custody, agrees with the invoice, the number of stamps received may be considered to be correct. But it should be clearly understood that the officer-
in-charge, and he alone, is responsible for the proper checking of the supply received, even if he invokes the assistance of the treasurer or his staff

18. With reference to rule 22(Chapter 1 of this part.) of the Government of India rules on the matter, it has been ordered by Government that, if the supply of
stamps received from the Central Stamp Store is large, the officer-in-charge may, instead of opening and counting a certain number of stamps, open and count only ten
per cent. Of such sealed packages. The remaining packets with seals unbroken may be stored, as received, under double lock. If , however, there is any shortage in the
ten per cent. Counted, the entire consignment should be opened and counted at once.

19. Comparison of number, description and value of stamps with invoices received. - The number, description and value of the stamps received shall be
compared by the officer-in-charge, with the invoice submitted. If the stamps received be found to correspond with those shown in such invoice, the invoice duly and
properly acknowledged in words and figures, numbered and dated, should be returned not later than seven days after the arrival of the stamps to the officer who sent
the stamps. If the invoices are unavoidably delayed for a longer period than seven days, an explanation should always be furnished.

20. Defalcations or losses of stamps to be investigated at once. - In cases of discrepancy, defalcation or loss of stamps, the Deputy Commissioner, on receipt of
the report prescribed in rule 12, will immediately depute an Extra Assistant Commissioner or Assistant Commissioner unconnected with treasury work to hold an
enquiry at once. The result of this enquiry should be communicated to the Superintendent of Police, Commissioner of the Division, Accountant-General, and Assistant
Secretary to the Financial Commissioners. Any prosecutions necessary should be started at once. On the conclusion of the criminal proceedings, including appeals, if
any, a detailed report should be made by the Deputy Commissioner with reference to the orders of Government circulated with Mr. Penny’s Memorandum No. 30161-
F., dated 30th September 1929, fixing the responsibility with r3eference to these rules, and suggesting disciplinary action against those responsible after taking their
explanations. This detailed report should be submitted to the Accountant-General through the Commissioner of the Division accompanied with three spare copies for
use in Commissioner'’, Accountant-General'’ and Financial Commissioners’ offices. In this connection Article 29 of Civil Account Code, Vol. I, should be refereed to.
In the case of any deficiency in stamps received from the Central Stamp Store, the treasury officer should send immediately to the Controller of Stamps, Nasik,
a detailed report as prescribed in rule 12, and keep the invoice pending instructions from him. When the deficiency is confirmed a detailed report should be made to
the Deputy Commissioner, who will order an enquiry and take the necessary action to inform the Police and the Railway authorities.

21. Disposal of stamps received in excess or damaged.Stamps found in excess of the quantities stated to have been sent should be immediately returned to the
officer concerned with be wrapper of the bundle in which they were found. Instructions regarding stamps found in opening packets or boxes to be in a damaged state,
so as to be unfit for issue, will be found in separate rules.{See Chapter 7 of this part.}

22. All receipts to be first taken to main stock under double lock.Immediately after stamps received have been counted and brought on to the double lock
register, they shall be placed in proper receptacles in the store under double lock in the presence of the officer-in-charge, arranged in parcels and packets containing
known quantities, the amount and the value of each denomination being entered at the same time in a register maintained to show the receipts, and issues to and from
the store under double lock before being re-issued for sale or despatch. These entries shall be checked by the officer-in-charge at the time when the stamps are
deposited, and the correctness of the arithmetical calculations of additions to balance, as well as of the values compared with quantities, shall be verified and initialled
by him at the time. The register shall then be placed with the stamps in the double lock receptacles, and shall not be removed therefrom, nor shall any entries be

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RULES AND ORDERS REGARDING THE CUSTODY , SUPPLY AND SALE OF STAMPS OF ALL DESCRIPTIONS

allowed to be made therein, except in the presence of the officer-in-charge.

NOTE- In all cases where stamp registers have to be checked the actual check of quantities against values is a very important one; the correctness of the calculation
of value must be tested in detail either by actual multiplication or by use of correctly prepared tables and this check should on no account be omitted. This injunction
applies also to such of the rules as prescribe a check of this kind. It is not necessary that the complete checking should be done by the officer himself. If will be
sufficient if the officer personally checks ten per cent, of the entries in each class to be checked by a subordinate under his supervision.

CHAPTER 4.

RULES FOR THE VERIFICATION OF STAMP BALANCES IN DOUBLE AND SINGLE LOCKS OF TREASURIES AND SUB-TREASURIES.

1. These rules may be called “The Punjab Stamp Balances Verification Rules, 1934.”

2. Rule 33 of the Government of India Rules{See chapter 1 of this part} for the supply and distribution of stamps lays down the following instructions for six-
monthly verifications:-
“On the last open day of September and March each year the officer-in-charge of each local depot will count, or have counted in his presence, the stamps
in his depot, both those under double lock, and those under single lock, and will require the officers-in-charge of the branch depots subordinate to him similarly
to count the stamps ink the branch depot. He will attach to the plus and minus memoranda for September and March rendered to the Audit officers concerned, a
certificate in the following form:-
I do hereby certify that I have personally examined and counted, or had counted in my presence, the stamps of all descriptions in store in this local depot on the
September/March 19….., and found by actual calculation of numbers and values, not less than 10 percent, of the entries having been checked by me personally, that
the value of each description is as stated in the margin.

Also that I have received similar certificates from the officers-in-charge of the subordinate branch depots that they have similarly counted the stamps in their
branch depots on the last day of the month of September/March 19….., of which the accounts are incorporated in the Head Treasury accounts, and that they have made
a similar calculation of numbers and values, and that these certificates show the value of each description of stamps in all the branch depots to be as stated ink the
margin.
The total values of stamps in this depot and the branch depots as found by the above certified examination are therefore-
General Rs.
Court-fee ..
Postage ..
Which amounts agree with the balances shown in the plus and minus memoranda for September/March to which this certificate is attached. (If there is any
difference, add “with the exception of the following differences, the explanation of which is as follow”).”

These half-yearly verification of single and double locks in treasuries and sub-treasuries are among the most important duties of Treasury and Sub-Treasury
Officers.

3. Rule 26 of the Government of India Rules (See Chapter 1 of this part) referred to above lays down the following instructions for a bi-monthly verification of
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RULES AND ORDERS REGARDING THE CUSTODY , SUPPLY AND SALE OF STAMPS OF ALL DESCRIPTIONS

single locks-
“The stock to be made over to the ex-officio vendor to be kept by him under single lock should ordinarily be sufficient for the probable demand of one
month.”
“There shall be a bi-monthly verification of the balance of stamps in the hands of the ex-officio vendor unless the Local Government desires that such
verification should be more frequent in local depots of the province or area concerned, e.g., on every day on which stamps are issued to the stamp vendor from
double locks.”
(NOTE- Local Governments may reduce the period of one month mentioned in this rule to one week, or any other period less than a month, if they consider this
desirable with reference to the amount of the treasurer’s security or for any other reason.)”

4. In view of this note the Punjab Government have prescribed that single locks in Punjab headquarter treasuries should contain (1) stamps up to the probable
demand of one week with cash and opium combined to a value not exceeding Rs.5,000, or (2) a total value of Rs. 15,000 for stamps, cash and opium, whichever is
less, and also that, instead of the bi-monthly verification of single locks there shall be a monthly surprise verification by the Treasury or Sub-Treasury Officer of
balances in single locks. The dates of these verifications are left to the discretion of Treasury or Sub-Treasury Officers, the only conditions being that the verifications
should be made at least once a month. After verification the Treasury or Sub-Treasury Officer should record the following certificate in the single lock balance
register:-
“Certified that I have, this day, made a surprise monthly verification of the balance of stamps and certify it to be correct,”
and sign and date the certificate. This monthly surprise verification is most important, as frauds are usually committed in respect of balances in single locks.

5. There shall be a verification of balances of single and double locks on the occasion of transfer of charge of transfer of charge of Deputy Commissioner and
Treasury Officers at headquarters and of Sub-Treasury officers at sub – treasuries, This verification made before the assumption of personal responsibility must be
carried out most thoroughly.

6. No verification of balances is required either on the occasion of replenishment of stock with the Treasurer or his agent or at the close of the day. On these
occasions the Treasury or Sub-Treasury officers will check and scrutinize indents and registers as prescribed in Government of India rule 26{see chapter 1 of this
part} ; they will also satisfy themselves that the daily credits to Government agree with the value of stamps realized by sales, as procided in the Government of India
rule 27{see chapter 1 of this part}

7. In all verification of balances in single and double locks the laid of clerical staff(but not of the Treasurer’s staff) is permissible , if , however , this permission
is made use of , the Treasury or sub-Treasury officers should keep in their own custody some stamps of each denomination before making the remainder over to some
member of their staff or counting , If the number of stamps so counted added to the number of stamps counted personally by the verifying officers agrees with the
balance shown in the register , the verification will be held to have been satisfactory, Sealed and unopened packets of stamps received from the Central Stamp at Nasik
and stored with seals unbroken need not be opened and checked at the time of verification . The contents of such packets may be accepted as correct; only the seal
should be examined to make sure that it is intact. But in all cases the verifying officer, and he alone , is responsible for his verification. The treasurer or sub-treasurer
should be a witness to all verification .

8. Treasury an sub-treasury officers should under stand that their responsibility for verification of stamps either in single or double locks is real, and must on no
account be neglected,. The Punjab Government have, in their letter No. 39497-F.-G. , dated the 5th December 1929, circularized as follows:-
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“ Several recent cases of defalcation at treasuries and sub-treasuries which have come to the notice of Government , have been found to be
directly due to the negligence of officers in charge of treasuries and sub-treasuries , who have failed to observe the rules laid down in the Punjab Treasury
Manual, the Sub-Treasury Manual and the resource Manual , It is evident that such punishments as have been inflicted in the past on defaulting officers in charge
of treasuries and sub treasuries have not had the effect of stopping in willful disregard of the rules contained in the various manuals . The Governor in council
considers that officers should be made to realise that their responsibility is real and will be enforce. In future , therefore, more sever action will be taken against
defaulting officers, even in cases in which Government suffers no loss, I am accordingly to request you to administer this as a final warning to all officers in
charge of treasuries and sub-treasuries and to such other officers as are likely to hold such charge, that future negligence or failure to observe rules, will be dealt
with severely and that such punishments as warnings, censures and entries in character rolls will not ordinarily be considered adequate.”

[a1]Circulated with Government of India letter R. Dis. No. 79 Stamps/34,dated the 4th February 1935.
[a2]Punjab Government letter No. 24877-F., dated 22nd August 1930.
[a3]Punjab Government letter No. 36625 –F-G., dated the 14th November 1929
[a4]added by Government of India letter c. No. 14 Stamps/35 dated 16th February 1935
[a5]see rule 14 of Chapter 5 of this part.
[a6]See rule 13 and 14 chapter 5 of this part
[mkg7]FINANCIAL COMMISSIONERS’ OFICE , PUNJAB
CORRECTION SLIP NO. 98, DATED LAHORE, THE 13TH
SEPTEMBER,1937
Punjab Stamp Manual , 1934.
Part III, Chapter I.
Page 16, rule 47( as amended by C.S. No. 62, dated the 30th November, 1936)
In the second sentence of the second paragraph of this rule after the words “Central Government” the words “or that of the Government of Burma” shall be inserted.
[Government of India, Finance Department ( central Revenues letter c.No. 21-Stamps/37, dated the 6rth August, 1937]

323 FC-3000—19-

[mkg8]
[a10]see part III, Chapter 1.
[a11]Financial Commissioners’ No. 5923-E.& S., dated the 20th November 1933.

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 THE PUNJAB STAMP RULES, 1934

THE PUNJAB STAMP RULES, 1934.

SN Subject

1 PUNJAB GOVERNMENT NOTIFICATION NO. 998-E. & S., DATED THE

14TH FEBRUARY, 1934

2 THE PUNJAB STAMP RULES, 1934 D

3 SUPPLY OF STAMPS AND KEEPING OF ACCOUNTS

4 SALE OF STAMPS, THE PERSONS BY WHOM SUCH SALE IS TO BE

MADE AND THE DUTIES AND REMUNERATION OF SUCH PERSONS

5 INSTRUCTIONS FOR THE STAMPING OF DOCUMENTS IN THE

FINANCIAL COMMISSIONER’S OFFICE

6 THE PUNJAB STAMP REFUND, RENEWAL AND DISPOSAL RULES, 1934

7 THE PUNJAB STAMP LOSSES AND DEFALCATIONS RULES 1935

8 RESPONSIBILITY OF PRESIDING OFFICERS OF COURTS AND

SECURITY TO BE FURNISHED BY MINISTERIAL OFFICIALS

9 AUDIT AND CONTROL OF STAMP REVENUE IN THE PUNJAB

10 STAMPS RETURNS AND REPORTS

11 DESTRUCTION OF RECORDS

Punjab Government notification No. 998-E. & S., dated the 14th February, 1934.

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 THE PUNJAB STAMP RULES, 1934

In exercise of the powers conferred by section 74 of the Indian Stamp Act,1899,and

clauses (a) and (d) of section 27 and sub-section (1) of section 34 of the Court Fees Act, 1870 ,
and under the authority derived from the rules{See Chapter 1 of this part} made by the Governor-
General in Council and circulated with the Government of India, Finance Department, letter R.
Dis.No.94 (1) Stamps-25,dated the 28th June, 1929, hereinafter referred to as the Government of
India Rules, the Governor in Council is pleased to make fork the province of the Punjab the
following rules regulating-
(i) the supply of non-judicial and court-fee stamps and stamped paper;
(ii) the keeping of accounts of all such stamps used;
(iii) the sale of such stamps;
(iv) the persons by whom alone such sale is to be conducted; and
(v) the duties and remuneration of such persons.
2. These rules may be called “ The Punjab Stamp Rules, 1934,” and shall take effect on and
from the1st day of April, 1934,in supersession of rules published in Punjab Government
notifications Nos. 1727 and 1726, dated the 22nd November, 1909, as subsequently amended.

THE PUNJAB STAMP RULES, 1934 D

Interpretation.

1. In these rules, unless a different intention appears from the subject or context-

i. the word “stamp” means as the case may be-

(i) a stamp intended to be used under the Indian Stamp Act, 1899, and applies both to
adhesive stamps and impressed stamps,

(ii) a stamp intended to be used under the Court-fees Act,1870, and applies both to adhesive
stamps and impressed stamps.

ii. the expression “Impressed stamp” includes (1) labels affixed and impressed by the
Financial Commissioners’ office and (2) stamps embossed or engraved on stamped paper;

iii. the expression “Adhesive stamp” means as the case may be –

(i) an adhesive stamp bearing the words “Court-fee” and intended to be

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 THE PUNJAB STAMP RULES, 1934

used under the Court-fees Act;

(ii) a stamp bearing the word or words “Revenue”, or “Foreign Bill” or

“Share Transfer” or “Advocate” or “ Notarial” or “Agreement” or “Brokers’ Note” or
“Insurance” and intended to be used under the Indian Stamp Act, 1899.

iv. the expression “Local Depot” includes the treasury at the headquarters of a district ion
the Punjab and any place for the custody and sale of stamps where there is no treasury which the
Governor in Council may declare to be a “Local Depot”;

v. the expression “Branch Depot” includes every subordinate treasury in the Punjab at the
headquarters of a tahsil or other subdivision of a district at which stamps are stored for sale;

vi. the expression “ex-officio vendor” means the treasurer for the time being of the treasury
at the headquarters of a district, or his agent and the subordinate treasurer of every subordinate
treasury at the head qauarters of a sub-division or tahsil of a district, and it also includes every
person appointed to discharge the functions of a treasurer at any local depot established at the
place where there is no treasury and postmasters including sub and branch post masters and
persons appointed by post offices to sell “Revenue” stamps.

vii. The expression “Licensed vendor” means and includes every person who, for the time
being, holds a license granted under these rules, to sell stamps, but does not include a specially
licensed vendor or an ex-officio vendor, as such, though an ex-officio vendor may, if duly
licensed, be also a licensed vendor. The expression “license” means a licensed vendor’s license.

viii. the term “vendor” includes and ex-officio vendor, a licensed vendor and a specially
licensed vendor;

ix. the term “special license” means a license granted under these rules to a Government
servant to sell non-judicial stamps only on special terms as to remuneration ; and specially
licensed vendor is a person holding such license.

I.- Supply of stamps and keeping of accounts.

2. Supply of stamps from Central Stamp Store, Nasik, to treasuries - According to rule[See
chapter 1 of this part.] of the Government of India Rules, the Controller of Stamps, Central
Stamp Store, Nasik, is responsible for supplying the stamps that are required by Local

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Governments. The Controller of Stamps supplies stamps on the indents of Treasury Officers (or
officers in charge of local depots) submitted through the Financial Commissioners’ Office.

3. Supply of stamps from treasuries to sub-treasuries. - Every district treasury in the Punjab
has been constituted a local depot and every sub-treasury has been constituted a branch depot for
the custody and sale of stamps of all descriptions. It shall be the duty of the Treasury Officer,
under the control of the descriptions. It shall be the duty of the Treasury Officer, under the
control of the Deputy Commissioner and with the assistance of the treasurer, to be custodian of
the main stocks of stamps under double lock in the treasury strong room, and to replenish that
stock. He shall avoid over-stocking and watch the balances and arrange for supplies of stamps in
sufficient quantities to branch depots which are in charge of sub-treasury officers who are
similarly responsible. Branch depots shall obtain their supplies of stamps from local depots to
which they are subordinate.

4. Preparation and submission of indents for stamps. - Separate rules have been framed for
the preparation and submission of ordinary and emergent indents for non-postal stamps by
officers in charge (treasury and sub-treasury officers) of local and branch depots (treasuries and
sub-treasuries.).

Note – See Chapter 2 of this part.

5. Reserve stocks to be maintained at treasuries and sub-treasuries. - {Chapter 1 of this

part.} Rules 14 and 18 of the Government of Indian rules require that reserve stocks shall be
maintained in local and branch depots. Accordingly the following reserve has been prescribed in
the indent rules :-

(a). Local depots – shall maintain a reserve stock of stamps not less than the probable
consumption of three months, in charge ( treasury and sub-treasury officers) of local and branch
depots (treasuries and sub-treasuries).
(b). Branch depots- shall be so supplied with stamps that ordinarily the balance of stamps in
each branch depot should never be less than sufficient for one month’s nor more than sufficient
for two months’ average consumption.

6. Receipt and examination of stamps at treasuries and sub-treasuries - The receipt and
examination of stamps on arrival at treasuries and sub-treasuries shall be conducted in the manner
laid down in rules {See Chapter 3 of this Part.} 11 or 9 of the rules for the despatch and receipt

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of stamps in treasuries and sub-treasuries. When stamps are returned by a sub-treasury, they
should be received back into the double lock.

7. All stocks of stamps received to be deposited under double lock in the strong room of
treasury or sub-treasury. - ( Chapter 1 of this part) Rule 24 of the Government of India rules
lays down that stamps shall be dealt with as follows after receipt and counting :-
“ They shall be placed in proper receptacles in the store under double lock in
the presence of the officer incharge, arranged in parcels and packets containing known
quantities, the amount and value of each denomination being entered at the same time in a
register maintained to show the receipts and issues to and from the store under double lock.
These entries shall be checked by the officer incharge at the time when the stamps are
deposited, and the correctness of the arithmetical calculations of additions to balance, as
well as of the values compared with quantities, shall be verified and initialled by him at the
time. The register shall then be placed with the stamps in the double lock receptacles and
shall not be removed therefrom, nor shall any entries be allowed to be made therein except
in the presence of the officer in charge.”
Store-book of stamps under double lock. - The double lock registers referred to in the
foregoing rule shall be in stereo A & T. stamps Nos. 91-102 and 105(b). They shall be
maintained in English in bound books. There are columns showing date and nature of transaction,
values of stamps, total number of stamps, total value and finally a column fork the signature of
the treasury or sub-treasury officer. The entries in the books shall be made ( from the invoices or
treasurer’s, as the passed indents, as the case may be) either by the officer-in-charge himself at
the time of storing or taking our stamps, or by a treasury clerk called to the double lock chamber
fork the purpose but in the latter event the entry must be personally checked by the officer-in-
charge as the stamps are put in or taken out. Every entry of receipt should correspond with the
invoice and show whence the stamps were received; and every entry of issue shall be vouched by
a treasurer’s passed indent. A balance shall be struck after each entry at the time of receipt or
issue, and attested by the initials of the officer-in-charge.

8. Treasurer’s counterpart of store-book of stamps under double lock. - A counterpart of

the double lock registers in forms stereo. Nos. 91-102 and 105 (b) shall be maintained by Urdu
with English numerals and kept in the double lock, but these registers and the double lock
registers in English must be written up independently, and one shall not be a mere translation of
the other. The entries in this counterpart record shall be signed by the treasurer; they shall also be
verified by the initials of the officer-in-charge who shall see that the entries of receipt correspond

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with the invoices, and the entries of issue with the passed indents, and that the balance struck
corresponds with that shown in the English double lock registers.

9. Store book in double lock at branch depots. - When there is a siaha navis at the tahsil, the
store-book shall be maintained by him in Urdu, English numerals being used. The store book
shall be written on loose-sheets, but in bound volumes supplied from the district headquarters, the
pages shall be numbered consecutively, the to talk number of pages in each volume being
certified on the title page. They shall be in the same form as the counterpart registers maintained
for local depots and must be kept neatly and carefully all corrections being verified by the initials
of the officer-in-charge; and a balance shall be struck at the close of each day in which there has
been a transaction of either receipt or issue. All entries must be signed by the officer-in-charge,
and (except where the book is written up in the sub-treasurer’s own hand) also by the sub-
treasurer. Before signing an entry of issue by sale the officer-in-charge should satisfy himself that
the stamps have been paid for and that money has been credited in the cash account of the branch
treasury.

10. Precautions to protect stamps from injury by damp or vermin. - Due precautions shall be
taken by the treasurer and the officer-in-charge of the treasury of sub-treasury to protect stamps
from injury by damp or vermin. They shall be kept in strong chests or presses lined or covered
with tin and so closed as to exclude damp, air, mice or insects. In places where white-ants are
troublesome, the stamp chests or presses shall not be allowed contact with the walls of the strong
room, and shall be raised from the floor, and shall rest on stone or earthen troughs containing
common oil. Each chest or press shall have two locks the key of one invariably remaining in the
hands of the officer-in-charge and the key of the other in the hands of the treasurer. Adhesive
stamps shall be further secured by being kept in air-tight tin boxes placed inside the stamp chest
or press; the sheets shall be kept face to face and sheets of rough paper placed between each pair
of gummed surfaces so as to obviate two sheets being stuck together on thew gum side.

11. The stamped paper shall be kept in the parcels of quantities noted in the margin to save
trouble in enumeration, each parcel being securely packed and sealed in cloth or paper cover
bearing a note of the quantity and value of the stamps within, signed by the officer-in-charge.

Custody of stamped paper -

All below Re. 1 in packets of 500
From Re. 1 to Rs.4 200

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 THE PUNJAB STAMP RULES, 1934

From Rs. 5 to Rs.16 100

Stamps of higher values as received from Nasik

12. Issues from main stock to be made only on regular indents and in the order of receipt
from Nasik. - Stamps shall be supplied from the main stock under double lock only in the
following circumstances;-

(a). to the treasurer or sub-treasurer on regular written indents; issues shall never be
made on oral applications.

(b). Large indents for stamps from post or telegraph offices or for service stamps
from Government departments or offices may be complied with direct from double lock.

(c). Replenishments of stocks at branch depots and all despatches of stamps beyond
the limits of a district shall be made direct from the double lock.

In order to prevent frauds, errors or damage by any cause remaining undetected for long
periods, the stock of stamps shall be issued in the order of its receipt , and any denomination
lying unsold for any reason for a long time shall be transferred to some other depot where there is
a demand for it, under the orders of the Financial Commissioners.

13. Tahsil or expense stock in the sole custody of treasurer. - At each local or branch depot,
whether a branch of the Imperial Bank of India exists or does not exist, there shall be a supply of
stamps in the tahsil or expense stock in the sole custody of the treasurer or sub-treasurer for the
purpose of supply to the public and licensed vendors. Issues shall never be made to the public or
licensed vendors from the stock under double lock except in the case of Kot Khai sub-treasury
where the sub-treasury officer has been declared to be an ex-officio vendor and sells, stamps
direct from the double lock.

14. Limit of tahsil or expense stock in local and branch depots. - The tahvil or expense stock
in the sole custody of the treasurer of sub-treasurer shall in no case exceed the following limit
(Government of India rules{See Chapter 1 of this part} 26 and 31 (ii):-

(a). Local depots (i) - Stamps up to the probable demand of one week with cash and
opium combined to a value not exceeding Rs. 5,000 or

(ii) a total value of Rs.15,000 for stamps, cash and opium, whichever is less,

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(iii) in the special case of the Lahore treasury, the treasurer or his agent may hold in
his separate custody in single lock-

(a) Court-fee and non-judicial stamps with opioum upto a value of Rs. 15,000,

(b) Service stamps up to a value of Rs. 35,000.

Similar concession may be extended to other treasuries under the orders of the Financial
Commissioners.

(b). Branch depots- (i) Stamps up to the probable demand of two days, with cash and opium
combined to a value not exceeding Rs.500 or

(ii) stamps, cash and opium to the total value of Rs.1,500, whichever is less.

15. Safe custody of expense stock. - For the safe custody of the expense stock it is sufficient that
an ordinary tin-lined box shall be kept beside the tahvildar by day and locked in the double lock
store room at night.

16. Indents and issue of stamps thereon from the double lock. - Every week/second day or
when necessary the treasurer/sub-treasurer shall prepare in English or Urdu and submit to the
officer-in-charge, an indent in form A.& T. No.90 for a supply of stamps for sale. This indent
shall show the estimated consumption for the week/two days’ the balance in hand, and the
quantity indented for. Printed forms bound in volumes, are obtainable on application to the
Superintendent, Government Printing, Punjab. Any denominations of stamps not specified in the
indent forms should, if necessary, be entered in manuscript in the blank space provided for the
purpose. Al intermediate or supplementary indents shall be prepared in the forms of indents
which are intended to be used both for the purpose of ordinary and emergent indents made at
shorter intervals. Before complying with indents the officer-in-charge shall examine the treasurer
or sub-treasurer’s store book (prescribed in rule 8) and check the arithmetical calculations made
therein. The indent, after being altered if necessary and approved by the officer-in-charge shall be
signed by him. In case of there being any difference between the number indented for and issued,
a brief note of the cause of the difference shall be made. The indent so singed becomes the
warrant for the issue of stamps. The Treasury or Sub-Treasury Officer shall then cause the store
under double lock to be opened and the required quantity counted and delivered in his presence
toj the treasurer oor sub treasurer, as the case may be, check the correctness of the entries made in
the double lock register so that they correspond with those made in the single lock register, initial
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both registers, and return the double lock register in to the double lock store.

When it is necessary to issue stamps from the store under double lock more than once the
same day, the above checks need only be applied at each time of issue to the particular
descriptions of stamps issued.

If the treasurer or sub treasurer requires stamps at any intermediate time during the period
prescribed, the same procedure shall be observed, but the certificate required to be made in
column 10 of the indent need not be recorded.

17. Licenced vendors to be supplied with stamps promptly. – Care should be taken to see that
no obstacles are thrown in the way of licensed vendors obtaining their supplied of stamps from
treasuries (sadr and tahsil). They should be allowed to obtain supplied on any day and at any
hour when the treasury is open and should not be kept waiting.

18. Single lock registers to be maintained by ex-officio vendors. - After the treasurer or
sub treasurer has obtained his supply of stamps on indents, he shall enter them in a store register
in the same form as the counterpart of the double lock registers. This store book will show
quantities and values of stamps received from double lock, the daily sales, and the balance of
each denomination in hand at the end of each day or the following morning. The balance shall be
attested by the initials of the officer-in-charge of the depot, who should inspect daily the accounts
of the daily sales, land compare the record of chalans kept by the Head Treasury Clerk with the
treasurer’s cash book. Before signing this book he shall see that all issues from the store under
double lock have been brought to credit, that the values of stamps written off as sold have been
credited in the treasury cash accounts, that entries of remittances to branch depots are in
accordance with passed indents, and that those showing despatches out of the district are in
accordance with the orders received on the subject.

19. Monthly abstracts of receipts and issues to be submitted by branch depots. - At the close
of the last working day of each month, an abstract showing briefly the transactions of the month
and containing-

(1) Opening balance,

(2) Receipts during the month,

(3) Issues during the month,

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(4) Closing balance,

shall be entered in the store-books of each branch depot after the last entry. The officer-in-charge
shall verify the closing balance and transmit to the local depot at the headquarters of the district,
without unnecessary delay, a plus and minus memorandum of stamps in form A.& T. Stamps-44.

20. Scrutiny of monthly accounts of branch depots by the officer-in-charge of the local
depot. - The officer-in-charge of the local depot shall scrutinize the monthly statements of
receipts and issues (i.e., plus and minus memoranda and statement of stamp transactions in the
double and single locks of sub-treasuries) rendered by officers-in-charge of branch depots. He
shall see that the opening balances have been correctly brought forward from the previous month,
that all remittances from the local depots are supported by the sub treasury officer’s receipt and
have been brought to credit, that the proceeds of stamps written off as sold have been credited in
the cash account, and that the closing balances have been correctly struck.

21. Periodical verification of stamp balances in single and double locks. - Separate rules have
been framed for the periodical verification of stamp balances in the single and double locks.

II- Sale of stamps, the persons by whom such sale is to be made and the duties and
remuneration of such persons.

22. Vendors. - There shall be two classes of vendor, namely-

(a) ex-officio vendor as defined in rule 1 (f);

(b) licensed or specially licensed vendor as defined in rule 1 (g), (h) and (i).

23. No person other than a vendor or his agent as defined in these rules shall sell stamps other
than half anna, one anna, two annas and four annas revenue stamps unless specially authorised by
the Collector of the district.

24. Prohibition of purchase except from licensed vendors. - Except in the case of half anna,
one anna, two annas and four annas revenue stamps, no person shall purchase any stamp from, or
exchange any stamp with, any person not authorized under these rules to sell stamps.

25. Licensed vendors. - The maximum number of licensed vendors for the sale of stamps at the
headquarters of each district and tahsil, respectively, shall be fixed by the Collector of each
district concerned in consultation with the Commissioner of the division, and the Collector shall

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not, without the concurrence of the Commissioner, issue licenses at such headquarters to persons
in excess of the number so fixed. In the case of towns and villages which are not such
headquarters the number of licenses to be granted shall be fixed by the Collector alone. The
Collector may grant a temporary license for a limited period to any petition writer or other person
who accompanies on tour an officer whose duties necessitate the use of court fee stamps by
parties appearing before him.

NOTE.- (i) The vend arrangements or each district, more particularly as regards the
distribution of licenses in rural tracts, are in the hands of the Collector, who is responsible, on
the one hand, that there is a sufficient number of vendors for the reasonable convenience of the
public, and, on the other, that a large number or petty vendors are not licensed in excess of local
requirements.
As regards the number of licenses required for sale of stamps in rural
tracts, the Collector is the best judge but the number of licenses granted at sadder stations
and at the headquarters of tahsils has in some districts often called for remarks, and
reduction has often seemed desirable. The Commissioner of the division is authorized to
take action in the way of reduction, from time to time, when necessary, and the Collector in
consultation with the Commissioner of the division, should fix a maximum number for the
sadr station and each tahsil headquarters, which once fixed, must not be exceeded without
the sanction of the Commissioner.
(ii) The number of licenses for vend of stamps will, of course, vary according
to the circumstances of each district, but care should be taken that an adequate number of
licensed vendors is appointed, otherwise the public will be inconvenienced and the stamp
revenue will suffer. On the other hand regard should be paid to the average earnings of
stamp-vendors at district and tahsil headquarters. When these become too low the
temptation to various malpractice’s arises and the demand for higher rates of commission
is strengthened.
(iii) As regards non-judicial stamps it should be the aim of the Collector to
provide the sale of these within the easy reach of all. For this purpose licenses should be
issued freely to rural sub or branch postmasters (ex-officio and not by name) and village
school-masters. The concession allowed to this class of licensees termed “special
licensees” in rule 26 (iv) is that an advance may be made of non judicial stamps at the start
without payment of ready money up to a value not exceeding Rs.50 for all stamps supplied
to such licensees. In excess of this advance a special licensee is required to pay ready
money less the discount admissible. The stamps supplied to him as well as his money
remittances for their value to the nearest treasury or sub treasury are to be sent through
the post in insured parcels, the charges for postage and insurance being borne by the

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Stamp department. The licensee may remit the amounts by ordinary money order, the
Stamp department bearing the charge for commission. The licensee receiving such advance
shall give a receipt for the money value thereof, which receipt shall be renewed from year
to year in the manner prescribed for permanent advances on account of contingent
expenditure. When the Government servant ceases to be specially licensed or desires to
discontinue the advance, he shall refund the value entered in the receipt, either in money or
in stamps of the class which he is licensed to sell, and shall be granted a receipt for the
same by the officer to whom the refund is made, the original receipt given by the specially
licensed vendor being retained on behalf of Government. When any Government servant
specially licensed made over charge to another Government servant also specially
licensed, he shall obtain from him a receipt for the advance made over to him in stamps.
(iv) It is manifest that a much smaller number of vendors will suffice for the
retail of judicial stamps than for the retail of non judicial stamps. The former are rarely
required except for use in a Court of law, and if they are readily procurable in the vicinity
of the Court kin which they are to be used, the public convenience, as well as the interests
of the revenue, will be sufficiently provided for .What is essential is that at all places where
there is a Court whether at a sadr or tahsil station, or in detached localities court-fee
stamps shall be readily procurable both from treasurers and their agents and such “other
vendors” as may be licensed. The right to sell court-fee stamps is no longer to be refused to
“other vendors” selling non-judicial stamps.
(v) While it is desirable that the contracting treasurer of the district or
division, through his agents, should not have a monopoly of the sale of stamps
( Government of India resolution No. 5583-S.R., dated the 8th December 1899), the
Collector should see that the number of licensed stamp vendors provides a little healthy
competition with the agents or the contracting treasurer at district and tahsil head quarters
and is not so great as to reduce the profits of the contracting treasurer to an undesirable
extent.
26. Grant of license to any person. - (i) Subject to the provisions of these rules the Collector,
or other officer empowered by the Local Government in this behalf, may grant a license for the
sale of stamps to any person at any place or within any area within the limits of his district, of
any value or description provided-

(a). that no person may be licensed to sell any single stamp exceeding Rs, 1000[a1] in
value;-

(b). that no person employed in any department of the public service shall be granted
a license to sell stamps without the previous consent of the head of such department;

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(c). “that no person shall be licenced until the licensing officer has satisfied himself
that the person to be licenced bears good moral character and possesses a minimum qualification
of Matric or its equivalent from recognised institute”[a2]

(d). that no person whose duty it is to cancel stamps, in accordance with the
provisions of section 30 of the Court-fees Act,1870, shall be licensed to sell court-fee stamps
under these rules. The license of any licensed vendor who accepts any appointment involving the
duty of cancelling stamps shall be deemed to have been revoked from the time of acceptance, and
shall be forthwith surrendered to the Collector.

(ii) Ex-officio vendors. - The Collector may, in his discretion, grant a license to sell stamps
to any ex-officio vendor, who then shall be also a licensed vendor within the meaning of these
rules, and shall be subject to all the provisions thereof as regards the sale of stamps and his duties
and remuneration as licensed vendor.

(iii) In granting a license to an ex-officio vendor who is the treasurer of a treasury at the
headquarters of a district or his agent, the Collector may, in his discretion, by provision made in
his license, authorize him to grant a sub-license, for a short period and upon his own
responsibility, to any person for the purpose of accompanying any civil officer on tour and selling
court fee stamps only, while on such tour, to persons requiring them. Such sub-licenses may be in
excess of the number of licensed vendors fixed under sub-rule (I) of this rule. Should the license
of any such ex-officio vendor expire or be at any time revoked, every sub-license granted by him
shall forthwith cease and determine.

(iv) Specially licensed vendors. - The Collector may, in his discretion and subject to proviso
(b) of sub-rule (I) of this rule and subject to the following conditions, grant to any sub postmaster
a special license to sell, at a place other than the headquarters of a district or tahsil, non-judicial
impressed sheets and similarly to any other Government servant to sell non-judicial impressed
sheets and revenue stamps:-

Condition I.- Any Government servant specially licensed under this sub-rule may receive,
without payment of ready money, an advance of stamps of the class that he is licensed to sell, of
an aggregate value of fifty rupees. This advance shall be operated on in a manner analogous to
that prescribed for a permanent advance on account of contingent expenditure: that is to say, the

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licensee on paying into the treasury any portion, may receive stamps to an equivalent amount.
The licensee receiving such advance shall give a receipt fork the money value thereof, which
receipt shall be renewed from year to year in the manner prescribed for permanent advances on
account of contingent expenditure. When the Government servant ceases to be specially licensed
or desires to discontinue the advance, he shall refund the value entered in the receipt, either in
money or in stamps of the class which he is licensed to sell, and shall be granted a receipt for the
same by the officer to whom the refund is made, the original receipt given by th4ej specially
licensed vendor being retained on behalf of Government. When any Government servant
specially licensed makes over charge to another Government servant, also specially licensed, he
shall obtain from him a receipt for the advance made lover to him in stamps.

Condition II- All postage charges for the remittance of stamps supplied to specially licensed
vendors or for the remittance by such vendors of the value of stamps supplied to them, or for the
return by them of balances of stamps remaining unsold on their ceasing to be specially licensed or
for official correspondence relating to matters arising out of their transactions as specially
licensed vendors, shall be borne by Government and charged to stamp contingencies.

27. Conditions of licenses. - . (i) Every license granted under these rules shall specify-

(1) the person licensed,

(2) the kind and the value of the stamps he is licensed to sell, and

(3) the place at which he is licensed to sell.

(ii) Every special license granted under these rules shall contain same particulars and
be in the same form as are stated in sub-rule(I) of this rule. But the Collector may, if he sees fit,
grant a special license in favour of the holder for the time being of a particular office at a
particular place, instead of in the name of a particular person.

28. Every license granted under these rules shall be subject to the following conditions-
(i). The vendor shall obtain all supplies of stamps which he is authorised to sell only from the
treasury or sub-treasury of the district for which his license is granted.

(ii). The vendor shall keep such stock of the stamps, which he is authorised to sell, as may be
prescribed by the Collector of the district, with due regard to the convenience of the treasury
officer, the stamp vendor land the litigant public.

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(iii). Subject to the provisions of chapter V of the Indian Stamp Act, 1899, and rules made
under section 27 (c) of the Court-fees Act, 1870 (as to renewal) and the orders of the Governor-
General in Council published in resolution no. 132 of the 11th January 1888 (as to refunds), the
vendor shall not obtain (by purchase, exchange, or otherwise) any stamp from any person other
than an ex-officio vendor.

(iv). The vendor shall sell stamps which he is authorised to sell only at the place mentioned in
his license and in accordance with these rules.

(v). (a) The vendor shall not allow any other person except his agent appointed as in
paragraph (b) of this condition, to transact on his behalf any business which he is required by
these rules to do himself.

(b) During short periods of absence not exceeding one week at a time, the vendor may
appoint an agent for the sale of stamps, making a note to this effect in the vend register before
and after the entries of the sale by the agent. If the agent is required for more than a week but less
than a month, he must obtain the permission of the Tahsildar or if resident in a sub-tahsil, of the
Naib-Tahsildar. The vendor shall be responsible for all acts of his agent. If the vendor is absent
for more than a month the matter must be reported to the Collector who may either (a) authorise
the retention of an agent for a longer period or (b) temporarily or permanently transfer the license
to some other person.

(vi). The vendor shall not sell stamps of any kind the use of which has been discontinued or
prohibited by competent authority.

(vii). The vendor shall be bound to sell to any person upon immediate payment any stamps of a
kind or value permitted by his license, but not of any other kind or value. The vendor shall not
demand or accept for any stamp any consideration exceeding the value of such stamp.

(viii).The vendor shall accept payment for any stamp sold by him in any currency which
would be accepted on behalf of Government at a district treasury.

(ix). The vendor shall not sell any stamp exceeding Rs.100 in value. When application is
made to the vendor for stamps exceeding Rs. 1000 [a3] in value he shall refer the applicant to the
ex-officio vendor.

(x). If application is made to the vendor for a non-judicial stamp of a value not exceeding Rs.

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 THE PUNJAB STAMP RULES, 1934

100 required in the form of an impressed sheet to denote the duty on any document, the licensed
or specially licensed vendor shall, if it is available in his stock, supply the applicant with a stamp
of the value required, and if a stamp of such value is not available in his stock he may supply in
lieu of it the smallest number of impressed sheets available in his stock by which the duty
required can be made up. The licensee shall not attempt to make up stamp duty exceeding Rs.
100 by the issue of two or more stamps of lower denominations.

(xi). (a) When in the case of court-fees amounting to less than Rs. 25 the amount can be
denoted by a single adhesive stamp the vendor shall issue a single adhesive stamp of the required
value. But if the amount cannot be denoted by a single adhesive stamp, or if a single adhesive
stamp of the required value is not available in the stock of the vendor, he shall supply an adhesive
court-fee stamp of the next lower value available and make up the deficiency by the issue of one
or more additional adhesive stamps of the next lower values, which may be required to make up
the exact amount of the fee.

(b) When in the case of court-fees amounting to or exceeding Rs.25 the amount can be denoted
by a single impressed stamp the vendor shall issue a single impressed stamp of the required
value. But, if the amount cannot be denoted by a single impressed stamp or if a single impressed
stamp of the required value is not available in his stock the vendor shall supply an impressed
stamp of the next lower value available, and the deficiency shall be made up by the issue of one
or more additional impressed stamps of the next lower values available which may be required to
make up the exact amount of the fee, in combination with adhesive stamps to make up fractions
of less than Rs.25.

(c) When the vendor is unable to furnish a single stamp of the value required by a
purchaser, he shall give a certificate to that effect in the form below. The certificate referred to
must be affixed to the document :-

( Form of certificate}
“ Certified that a single stamp of the value of Rs.----------required for this
document is not available, but, in lieu thereof I have furnished a stamp of the next lower
value available, and made up the deficiency by the use of one or more adhesive/impressed
stamps of the next lower values available required to make up the exact amount of the fee.”
(d) The licensee shall not attempt to make up court-fees exceeding Rs.100 by the issue
of two or more stamps of lower denominations.

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(xii). The vendor shall, at the time of sale to the public, insert, with his own hand, in indelible
ink in English or Urdu on the blank space left for this purpose on each adhesive court-fee stamp,
the name and residence of the purchaser, and also if the purchaser is an Indian, his or her father’s
name, the date of the sale and the signature of the vendor, and if the stamp is purchased by a
pleader or any one other than the principal in person, the names and residence of both the agent
and principal.

(xiii). The vendor shall, with his own hand, write in indelible ink in English or Urdu at the time
of sale, on the back of every non-judicial or court-fee impressed stamp which he sells-

(a) serial number,

(b) the date of the sale,

(c) the name and residence of the purchaser, and also if the purchaser is an Indian, his or her
father’s name and caste,

(d) if the purchaser is purchasing on behalf of another person, then also the name and
residence of the person for whom the purchase is being made; and if the person for whom the
purchase is being made, is an Indian, his or her father’s name and caste,

(e) the value of the stamp in full words, and shall affix his signature to the endorsement.

He shall at the same time make corresponding entries in his vend register, and shall also
invite the purchaser to attest them by his signature or thumb impression, or both, and in the event
of the purchaser refusing so to attest the entry of sale, the vendor shall refuse to sell the stamp
required and shall cancel any entries made regarding it in his register.

NOTE- Particular care should be exercised in the taking of finger impressions. The proper kind
of ink to use is printer’s ink and this should be used exclusively. This shall be obtained by the
vendor himself. It should be used with a thin slab and not with a pad. Country ink should never
be used.
(xiv). The vend register referred to in condition (xiii) shall contain columns for the following
particulars, and in it the vendor shall regularly and correctly enter these particulars, viz.-

(a) the date of sale of any impressed sheet sold ;

(b) the serial number of the entry of every such sale, a new series of numbers being commenced
on the first day of April in each year and the total number of stamps sold to make up any value
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 THE PUNJAB STAMP RULES, 1934

required being entered under a single serial number;

(c) the value (in words) of each stamp sold, and the total value of stamps sold in each transaction;

(d) the full name (and if an Indian, father’s name and caste), surname (if any), and residence of
the purchaser;

(e) if the stamp is purchased on behalf of a person other than the actual purchaser, the name and
description of such person;

(f) the purpose for which the purchaser states that the stamp is purchased ; and

(g) signature or thumb-impression of purchaser, if the purchaser consents to sign the entry, or
make the impression, and if he does not consent, the reasons fork his not consenting, in case the
purchaser states his reasons.

(ii) When any register becomes filled up, the vendor shall deliver the same to the Collector
or other officer deputed to receive the same.

(xv). The vendor shall not knowingly endorse on any impressed sheet sold the name of any
person other than the actual purchaser, or the person on whose behalf the stamp is being
purchased, deliver any stamp sold to any person other than the person whose name is endorsed
thereon as that of the purchaser. The vendor shall not also retain in his possession for more than
seven days any endorsed stamp entered as sold in his register of which the vendee fails to take
delivery. In case of such failure he shall, on the expiry of seven days, forward the stamp to the
Collector for cancellation and refund of its value or issue of another stamp in exchange therefor.

(xvi). The vendor shall, upon the demand of the Collector, whenever required so to do, deliver
up all stamps in his custody or possession of such vendor; and if such stamps have been paid for
by such vendor, the value thereof, less any discount which may have been allowed at the time of
the purchase thereof to such vendor shall be refunded to him.

(xvii). The vendor shall at all times have posted in a conspicuous place outside the place of
vend, a sign-board bearing in English and Urdu characters-

(a) the name of the vendor with the words “Licensed vendor of non-judicial/Court-fee Stamps.”
He shall also have in the place of vend his license and the Acts of the Legislature and their
schedules referring to the stamps sold by him, together with these rules in English and Urdu,
placed so that they can be readily seen and read by purchasers.

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(b) The licensee is not allowed to charge more than face value of stamps.

(xviii). The vendor shall not at anytime offer any objection or resistance to the
inspection of his registers or the examination of his stock of stamps by any officer duly
authorised by the Collector or by Government to make such inspection examination.

(xix). The vendor shall submit to the Excise Inspector of the district, after the close of each
quarter a return in the standard vernacular form No. 217. He shall also submit such other returns
as may be prescribed from time to time.

(xx). The remuneration to the vendor shall be in the form of discount allowed from time to
time under the orders of the local Government.

(xxi). Additional conditions applying to ex-officio vendors who are also licensed to sell stamps
not exceeding Rs. 1000[a4] and to receive commission on the sale of such stamps :-

This license should be in the name of a servant or an agent who will have no authority to
perform any of the treasurer’s or sub-treasurer’s official duties in connection with stamps. This
servant or agent should-

(a) sit separately away from the treasurer or sub-treasurer and not with his principal in
the treasurer’s room;

(b) have no access to the store of stamps in the single or double locks;

(c) not perform any duty connected with the issue of stamps;
(d) not prepare the treasurer’s or sub-treasurer’s indents, nor keep the store books nor
compile the monthly stamp accounts.

NOTE- There is, however, no objection to the stamp boxes belonging to the agents of the
divisional or district contracting treasurers being kept for the night in the single lock rooms of
treasuries and sub-treasuries on the understanding that Government accepts no liability in case
of theft or loss.

29. The infringement of any of these rules or conditions shall render the holder liable to
cancellation of his license in addition to the penalties prescribed in section 69 of the Indian
Stamp Act,1899/section 34 of the Court-fees Act, 1870 namely, imprisonment for a term which
may extend to six months or fine not exceeding five hundred rupees, or both.

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30. Register of licenses to be maintained for the district. - (i) The Collector shall cause a
register of licenses and special licenses granted under these rules to be maintained for the district.
The register shall contain the following particulars as to each license granted:-

(a) Date of granting the license.

(b) Serial number for the year of the license.

(c) Name, father’s name, caste and residence of the person licensed ; or in the case of a special
license granted to a public servant, the official designation of the office in virtue of which the
special license may be used.

(d) Place or area for which the license is granted.

(e) Kinds and values of stamps covered by the license.

(f) Period for which the license is to continue in operation.

(g) Amount of security (if any) taken.

(h) Acknowledgment of the licensee.

(i) Remarks relating to revocation, renewal, surrender, expiry, etc., of the license.

(j) Date of destruction of the license.

NOTE- The register shall be separate for (1) non-judicial and (2) Court-fee stamps. The entries
in the register should be revised annually when the time comes round for renewing the licenses.
Every lapsed license should be called in and destroyed; at the same time the sale registers which
vendors are required to maintain under license conditions Nos. (xiii) and (xiv) should be
inspected to see that they have been regularly and correctly maintained; this duty might be
performed in outlying places by tahsildars or nab- tahsildars, and at the sadr by the Treasury
Officer, or some other officer appointed for the purpose by the Collector, for example, the Excise
Inspector or Sub- Inspector. If it should appear that any licensee has ceased to sell, or that his
sales are small with reference to the locality, his license should not be renewed, but another
person should, if necessary, be licensed in his stead.
The number of vendors shown in the Collector’s annual statements should
correspond wiJth the number shown in the above register.
(ii) Register of sub-licenses to be maintained by vendors. - Every ex-officio and licensed

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vendor wJhose license empowers him to grant sub-licenses shall maintain a similar register of
sub-licenses granted by him.

31. Revocation of licenses. - (i) Any license or special license or sub-license granted under these
rules may at any time be revoked for sufficient reason by the Collector of the district in which it
was granted, or by any Revenue authority to whom such Collector is administratively subordinate.

(ii) When any license or special license or sub-license is revoked, or expires, it shall be the duty
of the person to whom it was granted or his agent or representative forthwith to surrender it to the
Collector. If any such license is to be renewed and has been granted in form capable of renewal
and containing sufficient space fork the necessary entries, it shall be renewed and returned to the
licensee. If any such license is not to be renewed, or if it is to be renewed by the issue of a fresh
license, the surrendered license shall be retained by the Collector, and shall be cancelled by
enforcement under his signature.

(iii) Collector to furnish list of licensees to ex-officio vendor - The Collector shall furnish the
ex-officio vendor with a list of all persons licensed under these rules, and keep him informed of
changes in it.

32. Supply of blank vend registers by Collector and disposal of same after use. - Blank vend
registers in the prescribed form shall be supplied free of charge to the vendor on application to
the Collector. Before issuing any blank vend register to the vendor the Collector shall enter or
cause to be entered at the beginning thereof the following particulars:-

(b). full name and residence of the vendor ; and

(c). the date on which the register is issued.

(ii) Each page of such register shall bear a printed number, and all the pages of each
register shall be numbered kin a continuous series. The officer in charge of stamps shall certify
under his signature at the beginning of each register the number of pages contained in it, and that
they are numbered in a continuous series.

(iii) To avoid the accumulation of filled or partially filled vend registers at tahsil offices,
they should be transferred at the close of the official year in which they have been deposited, to
the district record room, where they should be retained for a period of twelve years and then
destroyed.

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33. Duties of ex-officio vendors. - No ex-officio vendor shall, as such, sell stamps otherwise
than in accordance with the following direction:-

(a) He shall sell to a licensed or specially licensed vendor or a person holding a sub-license,
stamps of denominations not exceeding Rs.1000

(b) He shall sell to any person other than a licensed or specially licensed vendor or a person
holding a sub-license (except when required by such vendor for private use) impressed stamps
exceeding Rs.1000 in value.

(c) He shall not sell any stamps except upon immediate payment for the same.

(d) He shall also observe carefully the principle of issuing, whenever practicable, a single stamp
of the value required by a purchaser, or when, for any reason, this is not possible, of furnishing a
stamp of the next lower value available and of making up the deficiency by the use of one or
more additional stamps of the next lower values available, which may be required to make up the
exact amount of the fee. In the latter case when the sale is of impressed stamps exceeding
Rs.1000 (in value) and a single stamp of the value required by the purchaser is not available, the
ex-officio vendor shall give a certificate to that effect in the form prescribed in clause (c) of
condition (xi) of rule 28.

Remuneration of vendors.

34. (i) No ex-officio vendor shall, as such, be entitled to any discount or commission on the
value of any stamps supplied to him for custody and sale upon the sale thereof..

(ii) Commission allowed on court-fee stamps - Every licensed vendor of court-fee stamps
shall be entitled to discount at the rate of annas eight per cent on the value of every court-fee
stamp purchased by him from an ex-officio vendor : provided that he shall not be entitled to any
such discount when the total value of stamps purchased at any one time is less than Rs. 5 nor on
any sum in excess of a multiple of Rs.5.

(iii) Commission allowed on non-judicial stamps - Every licensed and specially licensed
vendor or non-judicial stamps shall be entitled to discount at the rates specified in the following
schedule on the value of every non-judicial stamp purchased by him from an ex-officio vendor :
provided that discount shall not be allowed on the value of any stamp of a kind not specified in
the said schedule, nor when the total value of the stamps purchased at one time is less than Rs.5.

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The Governor in Council may at his discretion direct that the rates of 3 and 5 pies
prescribed in the scale for Lahore and Amritsar towns, shall be extended to any other town the
population of which is 50,000 inhabitants or upwards and the annual sales of stamps also amount
to or exceed Rs.50,000.

Note- In all calculation of discount pies shall be eliminated.

(b) Government servants holding special licenses to sell stamps- On all stamps which they
are licensed to sell under these rules Re. 1-9-0 per cent.

The discount shall be allowed by deduction from the purchase money. Special challan
forms have been prescribed for this purpose (Stereo. A & T No. 349.)

35. Inspection and control. - Every officer not below the rank of a Tehsildar, every excise
officer not below the rank of excise officer, 1st grade, and every other Government servant
(including a stamp auditor) who is specially authorised in that behalf by the Financial
Commissioners, Commissioner or Collector, may at anytime inspect the stock of stamps, the
registers, and the accounts of any licensed or specially licensed vendor. The registers and
accounts maintained by, and the stock of stamps in store with any specially licensed vendor shall
also be subject to inspection at any time by every officer whose duty it is to inspect
departmentally the office of the Government servant holding the special license.

NOTE- (i) Tahsildars and naib-tahsildars shall exercise a general supervision over the stamp-
vendors within their tahsils. Excise inspectors and sub-inspectors are required to inspect
registers and accounts of stamp-vendors (other than those of sub postmasters and branch
postmasters specially licensed to sell non-judicial stamps) as often as possible; at least once in a
quarter and generally to collect such information regarding vend arrangements as will be useful
to Collectors in their administration of the stamp Department. Inspection notes should invariably
be submitted to the officer in charge of stamps. The number of inspection performed by these
officials should be noted in the District Annual Stamp Report and a brief account should be given
of any frauds or irregularities of an unusual character brought to light by their inspections.

(ii) With a view to improving the check which excise inspectors are required to exercise over
the registers of stamps received and sold by licensed stamp vendors, stamp vendors should be
required to submit a duplicate indent for the stamps which they wish to buy, and a copy of the
indent showing the number, denomination and value of the stamps supplied should be signed by

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the treasurer and sent by him to the excise inspector who is responsible for the supervision and
check of stamp vendors’ registers. These duplicate indents should be destroyed at the end of the
financial year.

(iii) Excise inspectors and sub-inspectors should make themselves thoroughly acquainted
with-

(a) the questionnaire prescribed for their guidance, and

(b) the instructions in regard to the taking of finger impressions contained in the pamphlet
prepared by the “Finger Print Bureau” at Phillaur. Copies of the pamphlet should be supplied to
the excise staff in each district.

(iv) The quarterly returns submitted by licensed vendors of non-judicial stamps in

accordance with condition (xix) of rule 28 after being carefully serutinized should be kept by the
excise inspector, who should bring to light any remarkable features presented by them. He should
also use the returns in his inspections of the vendors’ accounts, and see that the figures given in
them correspond with those in the sale registers. The returns may also be usefully referred to by
Collectors when the question of renewing a vendor’s license arises. The returns need not be
furnished by postal officials licensed to sell non-judicial impressed stamps. They should,
however, be furnished by treasurer’s agents who are licensed to sell non-judicial stamps for their
dealings in these stamps.

FORM P.S.R.1
No.-------------- DISTRICT.

Licensed or specially licensed vendor.

License for the vend of Non-judicial/Court-fee stamps.

This license is granted to {NOTE- If a special license is being granted, it shall be within
the discretion of the Collector to enter only the official designation of the Government servant to
whom the license is being granted instead of his personal name and description.}
__________________son of________________________caste________for the vend of non-
judicial/court-fee stamps at ___________________in___________________district for the
period commencing from____________________and ending with______________________and
is subject to the rules and conditions contained kin the Punjab Stamp Rules, 1934, as amended

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from time to time.

2. The infringement of any of the said rules or conditions shall render the holder liable to
cancellation of his license and the penalties prescribed in section 69 of the Indian Stamp Act,
1899/section 34 of the Court-fees Act, 1870, namely, imprisonment for a term which may extend
to six months or fine not exceeding five hundred rupees, or both.

3. This license may be revoked at any time by the Collector of the district in which it is granted
or by any Revenue Officer to whom such Collector is administratively subordinate. On this
license being revoked or when the term for which it is granted expires, the person hereby licensed
shall surrender the license at once to the Collector.

Place_________________ Signature of the Collector,

Date of issue___________ _________________District.

QUESTIONNAIRE FOR THE GUIDANCE OF OFFICERS INSPECTING REGISTERS AND
ACCOUNTS OF LICENSED STAMP-VENDORS.
1. Has the stamp vendor a license from the Collector of the district?
2. When was the last inspection of his registers and stock of stamps made?

3. Has the vendor exhibited conspicuously at his place of vend a sign-board bearing his name
and the words “Licensed vendor of non-judicial or court-fee stamps”?

4. Is the vendor sufficiently educated so as to be able to maintain his vend registers and fulfil
the requirements of the conditions of his license?

5. Does the vendor correctly and truly enter in his register the supply of stamps received from
the local treasury or sub-treasury and strike the monthly balance of stock in hand in the register.
(The entries of supply should be verified from copies of indents supplied to excise staff-Financial
Commissioner’s circular No. 5, dated 13th February 1911). Is the stock in hand correct and does it
tally with the entries in the register?

6. Does the vendor maintain a vend register in the prescribed form and keep accounts regularly
in respect of all impressed court-fee or non-judicial stamps or both sold by him? Examine it in
detail and note defects.

7. Are the particulars truly and correctly entered therein by the vendor with his own hand in
English or urdu and in indelible ink at the time of sale?

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8. Have the entries in the vend register been attested by the purchasers with their own hands or
thumb marks?

9. (i) Does the vendor use printer’s ink in the taking of finger impressions (Note to rule 28 (xiii)
of the Punjab Stamp Rules, 1934)?

(ii) Does the vendor understand the method of affixing proper thumb impressions and
whether the thumb impressions taken in the register are clear and decipherable ?

10. Does the vendor make on every court-fee or non-judicial impressed stamp or a court-fee
adhesive stamp sold by him a proper endorsement in indelible ink (Rule 28 (xii) and (xiii) of the
Punjab Stamp Rules, 1934)?

(The actual process of sale should be sometimes watched and endorsements as entered on
stamps and registers compared).

11. When a stamp is purchased by any one other than the principal in person, is it endorsed by the
vendor as sold to the agent (A.B.) for the principal (C.D.) (Rule 28 (xii) and (xiii) of the Punjab
Stamp Rules,1934)?.

This is an important provision, any departure from which coming to notice should be reported to
the Collector of the district.

12. Has the licensed vendor in any one case sold for the same transaction, stamps of the value
able the prescribed limit and split up the sale on two consecutive days to conceal the fraud ? (The
licensed vendors instead of referring a purchaser of stamps, whether court-fee or non-judicial,
exceeding Rs. 100 in value as required by rules, and in order to earn illegal commission
sometime sell such stamps themselves and make entries in respect of stamps so sold in their
registers under two different dates. Sometimes one vendor joins another stamp-vendor to sell
stamps within his own limit although the value of stamps to be used in the transaction may exceed
Rs.100 . This kind of fraud should be detected and reported).
13. Has the licensed vendor in respect of all transactions sold the smallest number of stamps as
required by Rule 28 (xi) of the Punjab Stamp Rules, 1934 ?

14. Is there any evidence or report that the vendor demands or accepts for any stamps more than
actual value denoted thereon ? (Question about ten members of the general public on this point).

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15. Is the vendor fully acquainted with the conditions of his license? Some questions should be
put to him to ascertain this.

16. Has any information been ever received to indicate that any sort of illegal trade in stamps or
watermarked petition paper is being carried on by stamp vendors?

17. Does the vendor experience any inconvenience or difficulty in obtaining his supplies of
stamps from the local treasury or sub-treasury?

18. Whether adequate facilities for meeting the demand of the public for stamps of all
descriptions exist?

19. Is there any ground for suspecting that the licensed vendor sells stamps only to those persons
who undertake to have their documents written by a particular deed-writer recommended by the
vendor?

20. Does the vendor submit after the close of each quarter a return in the standard vernacular
form lNo.217?.

CHAPTER 6.
INSTRUCTIONS FOR THE STAMPING OF DOCUMENTS IN THE FINANCIAL
COMMISSIONER’S OFFICE.
THE following instructions for the stamping of documents in the Financial
Commissioners’ office, Lahore, under the Indian Stamp Act, 1899, as amended, have been drawn
up for general information and guidance:-

(1). Stamps to indicate the payment of duty with which instruments or various kinds are
chargeable are of two kinds, namely :-

(a) adhesive ; and

(b) impressed.

(2). The use of adhesive stamps is confined to certain classes of documents mentioned ink rule 13
of the Indian Stamp Rules, {See part I-B, Chapter 1.} 1925, and they are all inscribed with the
appropriate inscription, as “Foreign Bill,” “Share Transfer,” “Advocate,” “Attorney,” “Notarial,”
“Agreement,” “Broker’s Note,” or “Insurance,” except stamps on copies of maps or plans, etc.,
which may be stamped with court-fee stamps.
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(3). Impressed stamps are of the following kinds:-

(a) Sheets of paper on which a stamp of the proper value is engraved. These are obtainable by
the public from treasuries and licensed vendors of stamps;

(b) Labels affixed and impressed by the Financial Commissioners’ office. In cases in which the
duty payable is one anna or two annas only, it may be denoted by that office by la colored
impression marked on a skeleton form of an instrument.

(4). Whenever an impressed stamp is required by law, engraved stamp paper may be used, and it
is only optional to have the document stamped and impressed with a label or labels of the
requisite value in the Financial Commissioners’ office.

(5). The documents which may thus be stamped in the Financial Commissioners’ office are
detailed kin appendices II and III of the Indian Stamp Rules,1925.

Only instruments of agreement and memoranda of agreement such as are specified in

Appendix III, when written in the Urdu character, are allowed to be stamped and impressed with
special adhesive stamps. All other instruments must, therefore, be written in English and when
written in any European language other than English should be accompanied by a translation in
English.

(6). If it is necessary to send a document to the Financial Commissioners’ office for stamping, the
following information and instructions will be found useful :-

(a). The Financial Commissioners’ office is situated in the compound of the office of the
Local Government (usually known as the Civil Secretariat) on the Lower Mall.

(b). The officer incharge of stamping is the Assistant Secretary to the Financial
Commissioners. All complaints and difficulties should be referred to him.

(c). Stamping is effected there both for the Punjab and North-West Frontier Province.

(d). Applications from outstations to have instruments stamped with impressed labels
should be made to the Collector (Deputy Comm

(e). missioner) of the district : the instrument and stamp duty should be delivered to him
at places where there is no branch of the Imperial Bank. At places where there is a branch of that
Bank the Treasury Officer will supply a form (challan), on which the duty payable will be

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credited into the Imperial Bank L the receipt of the Bank and the document to be stamped should
then be delivered to the Collector. He will send the instruments to this office for affixment and
impressment of the necessary label or labels, accompanied by a certificate (in duplicate) that duty
has been paid. The instrument will be returned after being stamped, through the same channel for
return to the applicant.

(f). The Financial Commissioners’ office will only affix a label or labels of such value as
the applicant requires and pays for, and will not determine the amount of stamp duty payable.

Any doubt as to duty chargeable in any case should be referred, under section 31 of the Indian
Stamp Act, to the Collector of the district from which the application is made.

(g). Documents, which residents of Lahore and Lahore Cantonment wish to have
stamped, will be stamped in the Financial Commissioners’ office on personal application :
attention is directed to the following points :-

(i). Except in the most exceptional circumstances, and in the case of

impressment of foreign powers of attorney, cash will not be accepted. The required duty should
be paid into the Imperial Bank of India, Lahore, and the receipt of the Bank should be attached to
the document to be stamped. Cheques will not be accepted.

(ii). Instruments fully and finally executed by all parties thereto are knot
stamped kink the Financial Commissioners’ office. Such documents should be referred to the
Collector of the district under Section 41 of the Stamp Act.

(iii). Section 18 of the Act lays down that instruments executed out of British
India and not being a bill of exchange or promissory note may be stamped within three months
from the date of their first receipt in British India.

(iv). In ordinary cases in which there is no urgency all instruments for

stamping, etc., must be placed in the iron box in the verandah of the stamping room, and not
delivered in person to any member of the office. But kin cases of urgency, which should be
brought to the personal notice of the Assistant Secretary, stamps will be affixed at once.

(v). Messengers who have left documents for stamping should call on the
following working day at 2 P.M. to receive their documents. Every effort will be made to obviate
a messenger having to call a second time to receive his stamped document.

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[a1]substitutedin place of 100 to 750 and later to 1000 by notification no. S.O. 2/C.A.2 / 1899/S.74/90 . Dt. 2nd
January , 1990,of the DEPARTMENT OF REVENUE AND REHABILITATION signed by SADA NAND,
Financial commissioner, Revenue and Secy to Govt. of Punjab,
(a). [a2]this clause was substituted vide notification no. G.S.R. 50/C.A.2/1899/S. 74/Amd.
that no person shall be licensed until
( 3) /98,Dt. . 2nd July, 1998 in place of old clause {
the licensing officer has satisfied himself that the person to be licensed bears good
moral character land is qualified for the purpose educationally ;}

[a3]substitutedin place of 100 to 750 and later to 1000 by notification no. S.O. 2/C.A.2 / 1899/S.74/90 . Dt. 2nd
January , 1990,of the DEPARTMENT OF REVENUE AND REHABILITATION signed by SADA NAND,
Financial commissioner, Revenue and Secy to Govt. of Punjab,

[a4]substitutedin place of 100 to 750 and later to 1000 by notification no. S.O. 2/C.A.2 / 1899/S.74/90 . Dt. 2nd
January , 1990,of the DEPARTMENT OF REVENUE AND REHABILITATION signed by SADA NAND,
Financial commissioner, Revenue and Secy to Govt. of Punjab

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 CHAPTER 7

CHAPTER 7

THE PUNJAB STAMP REFUND, RENEWAL AND DISPOSAL RULES, 1934.

Contents

SN SUBJECT

1 DISPOSAL OF OBSOLETE, UNSERVICEABLE AND SPOILT STAMPS

THAT FORM PART OF THE STOCK OF STAMPS IN A LOCAL OR
BRANCH DEPOT

2
DISPOSAL OF STAMPS THAT HAVE BEEN CANCELLED ON PAYMENT
OF REFUND OR ON RENEWAL

3
FORM NO. SR. 1

4 FORM NO SR.2

5 FORM NO SR.3

6 FORM NO. SR.4

7 RENEWAL STATEMENT

8 FORM NO. SR. 5

{Punjab Government notification No.6981-E.& S., dated the 20th November 1934.)
In exercise of the powers conferred by section 49 of the Indian Stamp Act, 1988, clause
(c) of section 27 of the Court-fees Act, 1870, and under the authority derived from rule 38 of the
rules {Reproduced in Chapter 1 of this part.} made by the Governor-General in Council and
circulated with the Government of India, Finance Department, letter R.-Dis No. 94 (I) Stamps-
25, dated the 28th June, 1929 , as subsequently amended , the Governor in Council , after
consultation with the Auditor – General , is pleased to make , for the province of the Punjab , the

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 CHAPTER 7

following rules for the grant of refund of the value or for the renewal of non-judicial and court fee
stamps that have been submitted for cancellation or renewal under section 49,51,52,54 and 55 of
the Indian Stamp Act or the Punjab Government Notification No. 4986-E & S.{see Appendix A}
dated the 14th August 1934, and for the disposal of such stamps as are obsolete, unserviceable , or
spoilt or have been cancelled on payment of a refund or on renewal .

1. These rules may be called “ The Punjab Stamp Refund, Renewal and Disposal Rules,
1934, “ and shall take effect on and from the 1st day of December, 1934, in supersession of all
previous rules made in exercise of the said powers .

2. In these rules, unless a different intention appears from the subject or context,--

(a) “ Collector” includes an officer other than the Financial commissioner or the
Commissioner who can, under the delegations contained in paragraph 20-11 of the Book of
Financial Posers sanction the grant of refund or renewal,

(b) “stamp” means as the case may be---

(i). a stamp intended to be used under the Indian Stamp Act, 1899 and
includes both adhesive stamps and immersed stamps, as the case may be;

(ii). a stamp intended to be used under the Court fees Act, 1870 , and
includes both adhesive stamps and impressed stamps.

(c) “damaged or spoiled stamps” means and includes the following----

(i). a stamp or ( in the case of an impressed stamps) the paper on which it is

impressed which has been so damaged, spoiled or obliterated as to render it permanently unfit
for use, whether the said paper has been written upon or not; provided that such stamp or paper
has not in fact been used for the purpose for which it was intended , and has not been cancelled
under the provisions of section 30 of the court-fees Act, 1870;

(ii). subject to the same proviso, a stamped paper which has become
unserviceable owing to some material error or irregularity in the writing or form of the document
inscribed on the paper;

(iii). a stamp which before being used is found not to be required owing to
the purpose for which it was procured having been effected by some other document ;

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 CHAPTER 7

(iv). a stamp of any particular kind of which the use has been prohibited or
ordered to be discontinued by competent authority;

(d) “ renewal” means the exchange, in the manner provided in these rules, of a damaged
or spoiled stamp or a stamp not required for immediate use , for a fresh stamp of equal value and
a similar kind; and

(e) “ refund” means repayment of the value of a stamp in money with or without a
deduction and includes “ allowance”

A—Disposal of obsolete, unserviceable and spoilt stamps that form part of the stock of
stamps in a local or branch depot.

3. All non-postal stamps that are obsolete , unserviceable or spoilt shall be sent by the Deputy
Commissioner of the District to the Financial Commissioner through the Commissioner of the
division . The deputy Commissioner shall explain how the damage occurred, who was
responsible for it, and what steps have been taken to guard against similar damage in future.

4. The Financial Commissioner shall , if he is satisfied that the explanation is adequate, pass
orders for the writing off of the value of such stamps up to a limit of Rs. 250 in each individual
case, and the Assistant Secretary to the Financial commissioner shall personally destroy the
stamps.

5. If the value of the obsolete , unserviceable or spoilt stamps exceeds Rs. 250 , the sanction of
the local Government shall be obtained to the writing off the value of such stamps and to their
destruction . On receipt of sanction the Assistant secretary to the Financial Commissioner shall
personally destroy the stamps .

6. When stamps are totally destroyed by fire or other wise or are stole re lost in transit, the facts
shall be reported, without delay, by the Deputy Commissioner to the financial Commissioner
through the Commissioner of the division . the report shall be complete in all details, especially
as to the person or persons responsible for the loss. On receipt of the report , the financial
Commissioner shall either take action as in rule 4 or refer to Government for orders.

7. If any stamps received are found unfit for issue because of faulty manufacture, they shall be
returned at once by the Deputy Commissioner Direct to the Controller of Stamps, Nasik Road, for

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 CHAPTER 7

exchange . If, however, the stamps are unfit because of damage due to defective packing at Nasik,
the matter shall be referred to the Assistant Secretary to the Financial Commissioners, who will,
if satisfied that the facts alleged are correct, have the stamps in question returned to the controller
for exchange.

NOTE—the collector is not liable for damage in transit.

8. All stamps forwarded to the Financial Commissioners or returned to the controller of stamps,
Nasik Road, shall b packed and sealed in the presence of the Treasury Officer in treasuries an of
the sub-treasury officer in sub-treasuries and be sent by registrar post if this can be done
conveniently.

9. The necessary entries on account of stamps sent to the controller of stamps, Nasik Road, or to
the Financial Commissioner shall be made in the plus and minus memos by the treasury officers.

10. Orders conveying sanction to the writing off of losses under these rules shall be
communicated to the Accountant –General , Punjab, as follows:--

(a). if the order is issued by the Financial Commissioner , By the Assistant Secretary
to Financial Commissioners;

(b). if the order is issued by the local Government under the endorsement of the
Assistant Secretary to Government , Punjab, in the Revenue Department or the Deputy Secretary
to Government , Punjab in the Finance Department according as the order is issued by the local
Government in the Administrative or the Finance Department.

B - Disposal of stamps that have been cancelled on payment of refund or on renewal.

11. Sections 49,5,152,53,54 and 55 of the Stamp Act give to the collector certain powers to grant
—

(a) allowance for spoiled impressed stamps ( section 49)

(b) allowance for printed forms ( section 51)

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 CHAPTER 7

(c) allowance for misused stamps( section 52)

(d) allowance for stamps not required for use ( section 54)

(e) allowance on renewal of certain debentures ( Section 55)

which with certain delegations are repeated in paragraph 20.11 { see appendix A} of the
Book of Financial Powers.

Similarly the Punjab Government notification no. 4986 E & S .{ Reproduced in Chapter
I , Part II-C} dated the 14th August 1934, gives to the collectors certain powers to grant refund of
the values of court fee stamps which have been spoiled before use or for which the possessor has
no immediate use, These are repeated in paragraph 20.11 of the Book of Financial Powers.

12. Applications for refund of the value or renewal of stamps presented to a Collector do not
require to be stamped ( vide entry no . 1 of the table of reductions and remissions published with
Punjab Government notification no. 14395 Jul .dated the 27th March, 1922).

13. Applications for grant of refund or renewal of a court-fee or non – judicial stamp shall be
made personally or by registered Post or through an agent appointed by a duly attested power of
attorney to the Collector of the district where it was purchased and shall furnish the following in
formation

(1) Full name , surname ( if any) , caste and residence of applicant:

Provided that-

(ii) if the applicant is an Indian man or unmarried woman, he/she shall, in addition
to his or her own name write the name of his or her father;

(iii) (ii) if the applicant is an Indian Married woman or widow, she shall , in addition
to her own name , write the name of her husband .

(2) Description an the number of stamps( i.e. , non Judicial or court-fee, impressed
or adhesive )

(3) Total value

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 CHAPTER 7

(4) Date of purchase of each stamp

(5) The palace where and the person from whom each stamp was purchased.

(6) Date of each stamp spoiled or rendered unfit for use

(7) manner in which each stamp was spoiled or rendered unfit for use

(8) whether the application is for refund or renewal

(9) date of application.

14. Applications for refund or renewal shall be received and promptly dealt with in the English
Office of the Deputy Commissioner, under the supervision of the Office Superintendent.

It should be borne in mind that such applications are usually presented personally , and
applications from out stations are put to considerable inconvenience if the refund or renewal is
not promptly granted .

15. The application shall be entered in the register in Form No. SR-I the clerk concerned shall
examine the applications , and if he finds that it is incomplete or the stamps for which a refund is
claimed or which are required to be renewed, are not enclosed with it , it shall be returned to the
applicant after obtaining the orders of the Collector through other office Superintendent with the
objection recorded on it .

If the papers are complete, he shall examine them with reference to the following
requirements :-
Spoiled impressed stamps Section 49 of the Stamps Act
Printed Forms Section 51 of the Stamp Act
Misused Stamps section 52 of the Stamp Act
Stamps not required Section 54 of the Stamps act.
Stamps debentures Section 55 of the stamp Act
Court fees Stamps Punjab Government Notification No.
4986-E & S., dated The 14 August 1934

and to further requirements specified in paragraph 20.11 of the Book of Financial Powers

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 CHAPTER 7

The following instructions embody the provisions of sections 54 of the stamp Act, and are
the rules of the Local Government under section 49 of the stamp Act .They are to be read with the
particular requirements of the authorities above quoted . The clerk concerned shall see that:-

(ii) the application is within time and in the proper form;

(iii) the stamps are genuine;

(iv) the stamps bear the endorsement of the stamp vendor in the name of the applicant or the
person on whose behalf the authorised agent claims refund or renewal. But when the applicant
claims to be the heir or successor of the deceased in whose name the stamp was originally
endorsed, the applicant shall produce a certificate of possession or proof of succession;

(v) no marks of cancellation have been erased ;

(vi) in the case of every stamp tendered as not required for use under section 54 of the stamp
Act, and in other cases, if the value of the stamps tendered for refund or renewal is Rs. 100 or
above, the actual purchase of the stamps is verified from the register of –

(b). the stamp vendor concerned through the excise inspector or sub-inspector in charge of the
district or

(c). ex-officio stamp vendor as the case may be;

if under the rules , the competent authority to sanction the refund or renewal is the
Collector , the clerk concerned shall, after carefully examining the ground of the application
record a note whether he considers the claim to be admissible , and if so he shall submit the case
along with the register in form SR-1 after completing columns 1-11 . He shall also prepare and
submit with the case refund/renewal statement in form SR2/SR4 and enter ( both in words and
figures) the amount of the refund after deducting one anna in the rupee where this is necessary or
of the fresh stamps admissible . The deductions must be calculated on each stamp for which the
allowance is claimed, not on the aggregate value of the stamps presented for refund at any one
time . Thus , the deduction to be made in regard to four stamps of the value of eight annas each
( or total of two rupees) would be four annas only. Where , denote the stamp duty on a single
instrument, they should , for the purpose of calculating the deduction , be treated as a single

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 CHAPTER 7

stamp.

If the competent authority to sanction the refund or renewal is the Commissioner or the
chief controlling Revenue authority , the procedure laid down in rule 22 shall be followed

16. The office Superintendent shall carefully check the application and the relevant papers
submitted to him and satisfy himself that the various checks prescribed for examining the
application and instructions for filling up the register and the refund/renewal statement in rule 15
above, have been duly observed, He shall also see that the rules and orders in this behalf
contained in other relevant manuals,. Codes or Acts and other orders issued from time to time are
strictly complied with

He shall then record his opinion as to the admissibility of the claim , and if he finds the
claim to be in order, he will sign the refund/renewal statement and fill up columns 12-15 of the
register and then submit the case with relevant papers to the Collector.

17. The collector shall satisfy himself that the claim is admissible. He may require the applicant
to make an oral deposition on oath or affirmation or to file an affidavit setting forth the
circumstances under which the claim has arisen and may also, if he deems fit, call for evidence in
support of such deposition or affidavit .

if he is satisfy that the claim is in order in all respect, he shall check the register and the refund/
renewal statement with the relevant stamps and see that amount of refund/fresh stamps to be
granted/issued is correctly entered both in the register and refund/renewal statement in such a
way that no gap is left to enable the amount to be altered.

He shall then tear off the right hand to p corner of each stamp, punch the head of the
figure and record on it the following with a large rubber stamp :-

“ Cancelled

refund/renewal sanctioned on _______________________________

Signature of the collector,

_____________District.”

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 CHAPTER 7

( It is essential that each stamp where there are more than one shall be torn , punched , and
stamped individually in the above manner)

He will then sign the refund/renewal statement and fill up columns 16 and 17 of the
register, and then return the case to the Superintendent.

NOTE-Pending their destruction under rule 26, the cancelled stamps shall be kept securely locked
in the custody of the Refund clerk.

18. The superintendent shall then arrange to hand over in his presence the refund or renewal
statement to the applicant or his or her agent taking his or her acknowledgement in column 18 of
the register . He shall then set his initials in column `19. In token of his having done so.

When the amount of the refund does not exceed Rs. 100 the money may be remitted to
the applicant by postal money order at his or her expense in accordance with the rules contained
in the note of Article 198 ( c) of the civil Account. Code Volume I.

19. if the collector decides that the refund/renewal is not admissible , he shall record his reasons
for refusal, stamp all the stamps as refund/renewal refused, “ and then return the papers to the
Office Superintendent. The latter shall return the application, with stamps, to the application in
the manner laid down in rule 18 above.

If the collector calls for further evidence in support of the application , a memo. Shall be
issued to the applicant giving full particular of the documents required to be furnished.

20. After an order has been passed by the Collector sanctioning the claim , or calling for further
evidence in support of the application, if the refund/renewal statement is not taken or further
evidence required is not furnished by the applicant with one year ( or 3 years in case the claim
exceeds Rs. 5 in value0 of the date of such order, the application with stamps and refund/renewal
statement shall be destroyed under the orders and n the presence of the collector , and the fact
noted in column 21 of the register, in form SR. 1.

NOTE 1 - The application with stamps and refund/renewal statement required to be preserved
under this rule -, shall be kept securely locked and shall be shown as outstanding in the quarterly
report on the register in form SR. 1 which shall be submitted to the collector.

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 CHAPTER 7

NOTE 2 - Sanction to a refund which has not been acted upon for a period of one year 9 or three
year in case the mount exceeds Rs. 5) shall be deemed to have lapsed and shall not be renewed
except in the case of refunds under section 54 of the Indian Stamp Act, 1899 . The renewal of
refunds under section 54 of the Stamp Act must be applied for within a period of there months
from the date of expiry of the original order, and if sanctioned, it shall be operative for a period of
one year from the date of renewal.

21. The procedure as regards applications and grant of refund and renewal in respect of saps
issued for retail sale to an authorised vendor which have not been sold by him and are taken back
from him or his heirs, shall be the same as for stamps received back from the public except that ,
if the stamps received are in good condition and fit for re-issue, they shall not be cancelled or
destroyed , but sent to the Treasury officer with a memo. In duplicate in form SR. 5.

(ii) The number and value of the stamps received shall be compared by the treasury officer
with the memo , submitted , and if they are correct and the stamps are serviceable and fit for re-
issue , they shall be deposited immediately in the main store under double lock registers. The
Treasury Officer shall then sign the certificate on the memo . land return one copy there of to the
collector , the second copy being retained for record in the treasury . Necessary adjustments shall
also be made by the treasury officer in the plus and minus memorandum submitted monthly to
the Accountant – General and the assistant Secretary to the financial commissioners.

(iii) on receipt of the aforesaid certificate from the treasury officer, the clerk concerned shall
prepare the refund / renewal voucher in form SR.3/SR.4 and submit it to the collector for his
signature .

(iv) Before singing the refund/renewal voucher, the collector shall personally satisfy himself
that the stamps have actually been sent to the treasury officer and that the latter’s
acknowledgement therefor has been duly obtained in the prescribed form No. SR. 5 . He shall
also particularly see that in the case of refunds the deduction of one anna in the rupee or nay
discount allowed to the stamp vendor has been made as required by paragraph 20.11 of the Book
of Financial Power. The collector shall then sign the vouchers and return it to the office
superintendent for further action in accordance with rule 18.

22. when a claim for a refund or renewal requires the sanction of the commissioner, the chief
controlling Revenue Authority ( viz. the financial commissioner ) or Government, the collector

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 CHAPTER 7

shall forward to the commissioner of the division with his opinion , the application together with
the stamps ( if any) tendered by the applicant.

The commissioner shall if he is satisfied that the claim is admissible under paragraph
20.11 of the Book of Financial Powers, pass orders for the grant of refund/renewal and shall
personally destroy the stamps and communicate the orders to the deputy commissioner concerned
and also endorse a copy thereof to the Accountant General . If the commissioner decides against
the refund / renewal he will inform the applicant through the deputy commissioner of the district
and stamps all the stamps as “refund/renewal “ and return them to the Deputy commissioner for
delivery to the applicant in accordance with rule 18.

23. If The claim for refund/ renewal requires the sanction of he chief controlling Revenue
Authority or Government , the commissioner shall address the Assistant Secretary to the
Financial Commissioner , and also forward to that officer the stamps if any tendered by the
applicant.

The Financial commissioner shall , if he is satisfied that the claim is admissible under
paragraph 20.11 of the Book of Financial Power, pass orders for the grant of refund or renewal,
and the Assistant, Secretary to the Financial Commissioners shall personally destroy the stamps
and communicate the orders to the financial commissioner and the Deputy commissioner
concerned and also endorse a copy thereof to the accountant General .

Similarly when the claim for refund or renewal requires the sanction of Government , the
financial commissioner shall refer the mater to the local Government , and the orders of
Government shall be communicated to the commissioner of the division of and the Accountant
general over the signature f the Secretary or Assistant Secretary to Government, Punjab in the
Revenue Department , In this case also the stamps shall be destroyed by the assistant Secretary to
the Financial Commissioners

In case the financial Commissioner or the local Government decides that the refund or
renewal is not admissible , the original stamps shall be destroyed by the Assistant Secretary to the
Financial Commissioners and the orders of rejection communicated to the commissioner and the
deputy commissioner concerned.

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 CHAPTER 7

On receipt of orders from government or the Financial Commissioners, as the case may
be, the collector shall inform the applicant of the decision , and in case the refund or renewal has
been sanctioned , he shall also prepare the necessary voucher in form SR. 2 or SR. 4j, as the case
may be, and deliver the same to the applicant or his duly authorised agent who shall acknowledge
it receipt in column 18 of the register

24. Applications for the grant of a refund or for renewal shall be preserved by the Collector for a
period of one complete financial year following the one in which they are sanctioned.

25. The stamp auditor shall audit the records and registers required to be kept under these rules at
regular intervals not exceeding one year and shall report the result of his inspection to the
collector of the district,

When examining the records and registers of the refund clerk, the stamp auditor shall , in
order to ensure that serviceable stamps received from a licensed stamp vendor have been duly
deposited in the double lock of the treasury , check the entries in refund/renewal statement in
form SR 3/SR 4 with the certificate of the treasury officer in form SR. 5 and also check the
entries of receipt f stamps made by the treasury officer in the copies of plus and minus memos,
kept in treasuries.

26. Immediately after audit , the cancelled stamps referred to in rule 17, shall be destroyed by the
auditor in the presence of the Collector and the destruction shall be certified by the collector in
the manner prescribed in rule 27

27. The destruction of stamps under these rules shall be effected by burning in the presence of the
collector , who shall record the following certificates on the file :-

“ stamps of the value or RS._________(both in words and in figures) burned in my

presence.
________________________
Collector

Dated______________ _____________District

The fact of the destruction of stamps shall also be recorded in columns 21 – 23 of the
register in form No. SR 1.

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 CHAPTER 7

FORM No. SR. 1

REGISTER OF REFUNDS AND RENEWAL OF NON-POSTAL
STAMPS___________DISTRICTS
Serial No. Date of application Name and Number Description Date of Date of Authority for Face value of
of refund or address of the purchase of spoiling of refund or renewal stamps tendered
renewal applicant stamps stamps for refund or
renewal

1 2 3 4 5 6 7 8 9
Rs

Amount Amount of Initials of office Amount of Value of Value of Value of Initials of Signature of
deducted at refund or superintendent refund stamps stamps stamps collector recipient of
one anna in the renewal allowed allowed to be returned in canceled refund or
rupee in case admissible renewed respect of renewal
of refunds which refund statement of
or renewal is which refund
refused or renewal is
refused

10 11 12 13 14 15 16 17 18
Rs Rs Rs Rs Rs Rs

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 CHAPTER 7

Attestation by office Number and date of letter with Value of stamps Date of destruction Initials of collector REMARKS.
superintendent which application has been destroyed
sent to Financial
commissioner or returned
19 20 21 22 23 24
Rs

Note - Columns 9 to 11 are not to be filled in cases which the refund or renewal is to be refused.

FORM No SR.2

Voucher No.

REFUND STATEMENT.
Approved for payment of Rupees (both in words and figures)
______________________________and certified that the stamps described below , refund of
value of which has been allowed, subject to the prescribed deduction , have been cancelled.

District__________________

Dated____________________

Office Superintendent collector

Name of Description Value of Amount of Net Date of Authority

applicant of stamps stamps deduction amount application for refund
( both in [a1] allowed . for refund
words and
figures)

Received payment

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 CHAPTER 7

one anna receipt stamp if

required for sums over Rs. 20.

Pay rupees ____________________

District_______________________

Dated ______________ Head clerk, Treasury Treasury officer

NOTE -- (1) The amount should be given both in words and figures.
(2) The deduction must be calculated on each stamp for which the allowance
is claimed , not on the aggregate value of the stamps presented for refund at any one time.
Thus , the deduction to be made in regard to four stamps of the value of eight annas each
(or total of two rupees ) would be four annas ( one anna on each ) and not two annas only,
where , however, two or more impressed sheets or labels are used to denote the stamp duty
on a single instrument, they should, for the purpose of calculating the deduction , be treated
as a single stamp.

FORM No SR.3

Voucher No.

Refund statement.
Approved for payment of Rs _____________( both in words and figures) and certified
that the stamps described below , being serviceable and fit for re issue, have been disposed in
double lock of the treasury

District__________________

Dated____________________

Office Superintendent collector

Name of Description Value of Amount of Net Date of Authority

applicant of stamps stamps deduction amount application for refund
(both in allowed . for refund
words and
figures)

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NOTE --The deduction must be calculated on each stamp for which the allowance is claimed ,
not on the aggregate value of the stamps presented for refund at any one time. Thus , the
deduction to be made in regard to four stamps of the value of eight annas each (or total of two
rupees ) would be four annas ( one anna on each ) and not two annas only, where , however, two
or more impressed sheets or labels are used to denote the stamp duty on a single instrument, they
should, for the purpose of calculating the deduction , be treated as a single stamp.

Received payment

one anna receipt stamp if

required for sums over Rs. 20.

Pay rupees ____________________

District_______________________

Dated ______________ Head clerk, Treasury Treasury officer

FORM No. SR.4

(To be submitted to Audit office in original along with monthly plus minus memo of
stamps)

VOUCHER NO.

RENEWAL STATEMENT
Approved for the issue of stamps ( detailed in column 6) of the value of Rs.
_____________ ( both in figures and words) and certified that the stamps described below, the
renewal whereof has been allowed, have been cancelled/have been deposited in the double lock
of the treasury

DISTRICT_______________

DATED_________________

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Office superintendent Collector

Name of Description Value of Date of Authority for Description value

applicant of stamps stamps application renewal of fresh
( both in for renewal stamps to be
words and issued
figures)

1 2 3 4 5 6 7

FORM NO. SR. 5

The stamps described below have been submitted by _______________, a licensed stamp
vendor , for grant of refund of their value/renewal The stamps being serviceable and fit for
reissue are sent herewith to the treasury officer ___________for deposit in the main store under
double lock in the treasury.

DISTRICT_______________

DATED_________________

Office superintendent Collector

Name of applicant Description of stamps tendered Value

To The Treasury Officer,

_________________

No.______dated ______

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CERTIFIED that the stamps above, of an aggregate value or

Rs__________(both in words and figures), have been deposited in the strong room of the treasury
and brought on to the double lock registers.
Dated______________ Treasurer Head clerk treasury Treasury
officer
To

The collector

_______________
No.________Dt___________

[a1]NOTE --the deduction must be calculated on each stamp for which the allowance is
claimed , not on the aggregate value of the stamps presented for refund at any one time. Thus ,
the deduction to be made in regard to four stamps of the value of eight annas each (or total of two
rupees ) would be four annas ( one anna on each ) and not two annas only, where , however, two
or more impressed sheets or labels are used to denote the stamp duty on a single instrument , they
should , for the purpose of calculating the deduction , be treated as a single stamp.

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 CHAPTER 8

CHAPTER 8
THE PUNJAB STAMP LOSSES AND DEFALCATIONS RULES 1935
(Punjab Government Notification No. 970-St., dated the 28th August 1935)

In exercise of the powers conferred by rule 37 (e) of the Devolution Rules, and with
reference to rules 48 to 53 of the rules* made by the Governor General in Council for the supply
and distribution of stamps, the Finance Department of the Local Government is pleased to issue
the following rules :

*Reproduced in chapter I of this part.

(1) These rules may be called ‘The Punjab stamp Losses and Defalcations Rules, 1935.’
(2) In these rules, unless a different intention appears from the subject or context-
(a) ‘Controller’ means the Controller of Stamps, Central Stamp Store, Nasik
Road’;
(b) ‘Central Store’ means the Central stamp Store, Nasik Road;
(c) ‘Local Depot’ includes the treasury at the head quarters of a district in the
Punjab and any place for the custody and sale of stamps where there is no treasury
which the Governor in Council may declare to be a ‘Local Depot’;
(d) ‘Branch Depot’ includes every subordinate treasury in the Punjab at the
headquarters of a tahsil or other sub division of a district at which stamps are stored
for sale;
(e) ‘Stamp’ means as the case may be –
(i) a stamp intended to be used under the Indian Stamp Act, 1899 and
includes both adhesive stamps and impressed stamps;
(ii) a stamp intended to be used under the Court fees Act 1870, and
includes both adhesive stamps and impressed stamps; and
(iii) a postage stamp and includes both adhesive stamps and impressed
stamps and also postal stationery.
(3) There are three classes of cases of loss connected with stamps-
(i) Losses in transit-
(a) between the Central Stamp Store, Nasik Road, and local depots in the
Punjab and
(b) between a local depot and a branch depot;
(ii) Losses of stamps forming part of the stock in a local or branch depot; or
(iii) Losses when stamps are abstracted from files or otherwise illegally acquired
and fraudulently reused.
Note: Loss in stamp revenue due to deficiency in the stamping of documents is to be dealt with separately under

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rule 14 of the ‘Punjab Stamp Audit Instructions*, 1933.’

*See Chapter 9 of this part.

(4) There are separate departments concerned with postal and non postal stamps as follows:
(i) Non Postal stamps-
(1) The Financial Commissioner;
(2) The Commissioner of the Division;
(3) The Accountant General, Punjab;
(ii) Postal Stamps-
(1) The Postmaster General, Punjab;
(2) The Accountant General, Punjab;
(3) The Controller of Stamps, Central Stamp Store, Nasik Road;
(4) The Commissioner of the Division and the Financial Commissioner for
purposes of information as being incharge of Treasuries.
Losses of stamps in transit between the Central Stamp Store, Nasik Road and local depots
and vice versa.
(5) The terms of supply from the Central Stamp Stores are f.o.r. Nasik Road and the stamps
become the property of the Posts and Telegraphs Department or of the Local Government once
they are despatched from the Central Stamp Store to a local depot according as the stamps
despatched are postal or non postal. When shortages occur in such consignments, whether
occasioned by theft, accident or other causes, the loss represented by the intrinsic value of the
missing stamps, as well as the potential loss, falls on the Posts and Telegraphs Department if they
are postal or on the Local Government if they are non postal unless serious negligence in
receiving or despatching is established against the Central Stamp Store at Nasik Road.
(6) Article 29 of the Civil Account Code, Volume I, prescribes-
‘With the exception noted below, any defalcation or loss of stamps discovered in a
Government treasury or other office or department, which is under the audit of the
Accountant General should be immediately reported to the Accountant General , even when
such loss has been made good by the person responsible for it. It will usually be sufficient
if the officer reporting the defalcation or loss to higher authority sends to the Accountant
General either a copy of his report or such relevant extracts from it as are sufficient to
explain the exact nature of the defalcation or loss and the circumstances which made it
possible. When the matter has been fully investigated, a further and complete report should
be submitted of the nature and extent of the loss, showing the errors or neglect or rules by
which such loss was rendered possible, and the prospects of effecting a recovery. The

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submission of such report does not debar the local authorities from taking any further
action which may be deemed necessary.
Exception-Petty cases, that is, cases involving losses not exceeding Rs. 200 each, need not be reported to the
Accountant General unless there are in any case, important features which merit detailed investigation and
consideration.’

(7) The Officer in charge of a local depot or branch depot, as may be, shall bring any
shortage in a consignment immediately to the notice of the Deputy Commissioner of the district
who will report the matter to the Controller of Stamps, Nasik Road, to the Postal or Railway
authorities and to the Civil or Railway Police, as may be, for investigation and send a copy of his
report to the Assistant Secretary to the Financial Commissioners, through the Commissioner of
the division and to the Accountant General, Punjab and also to the Post master General, Punjab, if
the stamps are postal. The Deputy Commissioner shall immediately depute an Extra Assistant
Commissioner or Assistant Commissioner unconnected with treasury work to hold an enquiry
which should, in particular, deal with the manner in which the following rules were observed:
(1) Rules 22, 23 and 25 of the rules* framed by the Government of India for supply
and distribution of stamps;
(2) Rules 4-8 and 11-20 of the Punjab Stamp Despatch and Receipt Rules**, 1934.

*See chapter 1 of this part.

**See chapter 3 of this part.
The report of the officer deputed to hold the enquiry should particularly include answers
to the following question:
(1) What was the number stencilled on the case in which the shortage was found ?
(2) (a) Was the case weighed before taking delivery and its weight checked with
the weight noted either in the invoice or in the list attached thereto?
(b) If so, was there any deficiency in weight?
(3) (a) Did the case show signs of tampering?
(b) Did the officer personally examine the outward condition of the case and the
seals and satisfy himself that it bore no marks of tampering?
(4) If the case was tin-lined ,was the tin-lined intact?
(5) Was the case placed in the strong room immediately on arrival?
(6) Was the officer present all the time the case was being opened and the contents
were being examined and counted?
(7) On what date was the case (a) received, (b) opened?

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It will be for the Deputy Commissioner to determine what action by way of prosecution or
otherwise is to be taken with reference to the orders of Government (see Annexure I and II to
these rules). If the loss relates to postage stamps, the Deputy Commissioner shall submit the
detailed report to the Controller of Stamps, the Commissioner of the Division and the Assistant
Secretary to the Financial Commissioners and also endorse copies to the Accountant General and
the Postmaster General, Punjab. If the loss relates to non postal stamps, the detailed report shall
be submitted to the Accountant General through the Commissioner of the division with 3 spare
copies for use in Commissioner’s, Accountant General’s and Financial Commissioners’ offices.

FINANCIAL COMMISSIONERS’ OFFICE PUNJAB

CORRECTION SLIP NO. 43 DATED LAHORE THE IST MAY 1936
Punjab Stamp Manual 1934
Part-III, Chapter-8, Page 4
In the last sub paragraph of rule 7 for the words and brackets ‘(see Annexures I and II to
these rules)’ the words and brackets ‘(See Annexures I, II and III to these rules)’ shall be
substituted.
(Punjab Government notification No. 408-St9Fin-Gen), dated the 10th March, 1936)
(8) Rule 51 of the rules* framed by the Government of India for the supply and distribution
of stamps lays down-
‘The Controller of Stamps shall submit half yearly to the Director General of Posts and
Telegraphs a debit note for acceptance to cover the intrinsic value of the postage stamps
lost in transit. This debit note should be supported by a statement of the losses and the
explanatory certificate of the officer in charge of the local depot. The debit note accepted
by the Director General of Posts and Telegraphs will form the supporting voucher to a debit
for the intrinsic value of the lost stamps against the Posts and Telegraphs Department. In
the case of losses of non postal stamps, the value will be recovered by the Controller from
the Local Government in direct correspondence.’
If, therefore, non postal stamps are lost, the orders of the Financial Commissioner or of
the Local Government are necessary for writing off the loss from the registers of the local or
branch deport as may be.

*See chapter 1 of this part.

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 CHAPTER 8

FINANCIAL COMMISSIONERS’ OFFICE PUNJAB

CORRECTION SLIP NO. 43 DATED LAHORE THE IST MAY 1936
Punjab Stamp Manual 1934
Part-III, Chapter-8, Page 4
In rules 9 and 10 for the figures ’20.17’ and ’19.21’, the figures ’20.19’ and ’19.22’,
respectively should be substituted.
*****
(9) The Financial Commissioner may, if satisfied that the loss of stamps does not disclose
any serious negligence on the part of some individual Government servant or servants or some
defect in the system which requires the orders of higher authority, pass orders, under paragraph
20.17 of the book of Financial Powers, for the writing off of the loss up to a limit of Rs. 250 in
face value in each individual case.

(10) If the face value of the stamps lost exceeds Rs. 250, the sanction of the Local
Government shall be obtained for writing off the loss under paragraph 19.21 of the Book of
Financial Powers.
(11) Orders for writing off losses under these rules shall be communicated to the Accountant
General, Punjab as follows:
(a) if the order is issued by the Financial Commissioner, by the Assistant
Secretary to the Financial Commissioners;
(b) if the order is issued by the Local Government, under the endorsement of the
Assistant Secretary to Government, Punjab in the Revenue Department or the Deputy
Secretary to Government, Punjab in the Finance Department, according as the order
is issued by the Administrative or the Finance Department.
(12) On receipt of orders the officer in charge of the local deport shall make the necessary
entries in the plus and minus memos. Of stamps submitted to the Accountant General and the
Financial Commissioner.

Losses of stamps in transit between a local depot and branch depot and vice versa
(13) The provisions of rules 5-12 apply mutatis mutandis to stamps whether postal or non
postal that are lost in transit between a local depot and a branch depot. In such cases the
Investigating Officer will enquire into the responsibility of both the despatching and the receiving

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 CHAPTER 8

officers.
Losses of stamps forming part of the stock in a local or branch depot
(14) All losses whether by theft, fraud, accident or any other cause, from the stock in a local or
branch depot shall be reported at once by the officer in charge of the depot to the Deputy
Commissioner of the district who shall forward a copy of the report to the Assistant Secretary to
the Financial Commissioners through the Commissioner of the division and to the Accountant
General and also to the Controller of Stamps and the Postmaster General, Punjab, if the stamps
are postal. The report shall explain in detail (1) the quantity, the face value and the
manufacturing cost of the stamps lost; (2) the cause and the responsibility for the loss; (3)
whether in the opinion of the officer in charge of the depot the loss was contributed to by the
negligence of any individual or individuals;(4) the amount proposed to be recovered, if any, from
person or persons at fault; and (5) steps taken or proposed to be taken to prevent the recurrence
of such loss. On receipt of this report, the Financial Commissioner shall institute such further
enquiries and pass such orders as he may consider necessary, sending copies of his orders as he
may consider necessary, sending copies of his orders to the Controller of Stamps, the Accountant
General and the Postmaster General, Punjab, if the loss relates to postal stamps. The deputy
Commissioner shall on receipt of the orders, proceed in the case of non-postal stamps in the
manner prescribed in the preceding rules 9-11. If it is a case of damaged postal stamps, he shall
send them if they can be counted and identified to the Controller of Stamps for destruction as
required by rule 46 of the rules* framed by the Government of India for supply and distribution
of stamps.

*See Chapter 1 of this part.

If the postage stamps to which the loss relates have been damaged to an extent that they cannot be
counted or identified, the Deputy Commissioner shall forward them with his report through the
Commissioner of the division to the Assistant Secretary to the Financial Commissioners who
shall transmit for destruction to the Controller of Stamps with a copy of the Financial
Commissioner’s orders. In such cases the Controller will not grant certificates as to the quantity
and value of stamps destroyed.
In cases where the loss relates to postage stamps of which the manufacturing cost does not exceed
Rs. 10, no report shall be made to the Financial Commissioners if in the opinion of the officer
incharge of the depot the damage could not have been avoided with proper care. The stamps in
such cases shall be sent to the Controller of Stamps for destruction with a letter furnishing

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 CHAPTER 8

information on the following points:

(1) the quantity, the face value and the manufacturing cost of the damaged stamps;
(2) the date on which the treasury stock was last examined;
(3) the date on which the damage was first noticed;
(4) steps taken or proposed to be taken to prevent such damage in future. A copy of this
letter should be endorsed to the Accountant General and the Post master General, Punjab. It
shall be open to the Controller of Stamps in any case to drawn the attention of the
administrative head to the damage with a view to instituting enquiries as to the cause of the
damage, etc., fixing the responsibility therefore and taking necessary action.

These losses will in general be borne by the Posts and Telegraphs Department but in cases
in which individuals having been found guilty of contributory negligence are ordered to make
good the whole or a part of the total loss (equivalent either to the intrinsic value or the face value
of the stamps, the former only in cases where the stamps are spoilt but not lost, or if lost, cannot
be used) the recoveries shall be credited to that department.

Losses and defalcations of stamps when they are abstracted from files or otherwise illegally
acquired and fraudulently re-used
(15) In the event of any such deficiency or embezzlement or fraudulent re-use of stamps
coming to light, the Deputy Commissioner shall at once send a preliminary report thereof to the
Accountant General, a copy being transmitted simultaneously through the Commissioner of the
division to the Financial Commissioners, who will, if the case is sufficiently important submit it
for the information of Government. The Deputy Commissioner shall cause the necessary
investigation to be made keeping in view the general principles laid down in Annexures I and II
to these rules. If necessary he should take the help of the police, the public prosecutor and the
stamp auditor and launch such prosecutions as may be necessary. When the final stage is reached,
the Deputy Commissioner shall submit a report through the Commissioner of the division, to the
Accountant General, who will submit it through the Financial Commissioners for the orders of
Government.

FINANCIAL COMMISSIONERS’ OFFICE PUNJAB

CORRECTION SLIP NO. 44 DATED LAHORE THE IST MAY 1936

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 CHAPTER 8

Punjab Stamp Manual 1934

Part-III, Chapter-8, Page 8
In the tenth line of rule 15 for the words ‘Annexures I and II’ the words, ‘Annexures I, II
and III’ shall be substituted.
(Punjab Government notification No. 408-St (Fin-General), dated the 10th March, 1936)

(16) In any cases of doubt in which the opinion of an expert may be required on the question
whether stamps are genuine or forged, a reference should be made to the Master, Security
Printing India, Nasik Road whose fees for the examination of stamps and for giving evidence on
commission are as follows:
(1) For each stamp examined Rs. 10, but where the stamps to be examined
consist of a block or blocks from the same sheet, this fee will be charged for the
examination of each block; as any one of the stamps is representative of the whole
block.
(2) For stamps examined on commission, Rs. 20 per document, irrespective of
the number of stamps requiring examination on each document; provided that where
more than one document, relating to the same case is to be examined on the same
day, the charge will br Rs. 20 for the first and Rs. 10 for each subsequent document.
These fees shall be credited to VII-Stamps-Central-Security Printing Press-Miscellaneous.

(Government of India letter R.Dis.No.44-Stamps/35, dated the 26th April 1935).

FINANCIAL COMMISSIONERS’ OFFICE PUNJAB

CORRECTION SLIP NO. 105 DATED LAHORE THE 27th SEPTEMBER 1937
Punjab Stamp Manual 1934
Part-III, Chapter-8, Page 8
In rules 16 for the letters ‘VII’, the letters ‘IX’ should be substituted.

(17) If a case of embezzlement, forgery or fraudulent use of stamps has resulted in a criminal
trial, a copy of the court’s judgment should accompany the Deputy Commissioner’s final report.
(18) Any magistrate trying an offender should, if he thinks the grant of a reward necessary,

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 CHAPTER 8

refer the matter for the orders of the Collector. In order that cases in which rewards should be
granted, are not lost sight of, the record keeper shall pass over the files of all such relevant cases
before filing them to the Head Vernacular Clerk so that he might obtain the orders of the
Collector.
(19) The Collector may, under paragraph 20.6 of the Book of Financial Powers, grant a reward
up to Rs. 50 in any one case to any person not in the service of Government who has definitely
contributed to the conviction of any offender under the Indian Stamp Act, 1899, or the Court Fees
Act, 1870.
(20) Proposals for grant of a reward to a non official exceeding Rs. 50 or to an official should
be submitted to the Assistant Secretary to the Financial Commissioners through the
Commissioner of the division. The Financial Commissioners are empowered, under paragraph
20.6 of the Book of Financial Powers, to sanction the grant of a reward to an official or non
official up to Rs. 100 in any one case. The grant of rewards above that amount requires the
sanction of the Government.

FINANCIAL COMMISSIONERS’ OFFICE PUNJAB

CORRECTION SLIP NO. 104 DATED LAHORE THE 27THE SEPTEMBER 1937
Punjab Stamp Manual 1934
Part-III, Chapter-8, Page 9
(i) In rules 19 and 20 for the figures “20.6” , the figures “20.7” should be
substituted.
(ii) in rule 21 for the letters and figure “XVII” and “7” the letters and figure
“XXI” and “9”, respectively should be substituted.

(21) Fines imposed by courts are credited to ‘XVII-Administration of Justice’. Rewards

should be drawn on separate bills and debited to the allotment provided for the purpose under
head ‘7-Stamps.’

ANNEXURE I
MEMORANDUM OF GENERAL PRINCIPLES TO REGULATE THE ENFORCEMENT
OF RESPONSIBILITY FOR LOSSES SUSTAINED BY GOVERNMENT THROUGH
FRAUD OR NEGLIGENCE OF INDIVIDUALS
1. Means should be devised to ensure that every Government servant realises fully and

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 CHAPTER 8

clearly that he will be held personally responsible for any loss sustained by Government through
fraud or negligence on his part, and that he will also be held personally responsible for any loss
arising from fraud or negligence on the part of any other Government servant to the extent to
which it may be shown that he contributed to the loss by his own action or negligence. The
cardinal principle governing the assessment of responsibility in such cases is that every public
officer should exert the same vigilance in respect of public expenditure and public funds
generally as a person of ordinary prudence would exercise in respect of the expenditure and the
custody of his own money. While, therefore, Government are prepared to condone an officer’s
honest errors of judgment involving financial loss, provided the officer can sho that he has done
his best up to the limits of his ability and experience, they are determined to penalise officers who
are dishonest, careless or negligent in the duties entrusted to them.
2. It is of the greatest importance to avoid delay in the investigation of any loss due to fraud,
negligence, financial irregularity, etc. If the irregularity is detected by audit in the first instance, it
will be the duty of the audit officer to report immediately to the administrative authority
concerned. If the irregularity is detected by the administrative authority in the fist instance and if
it is one which should be reported to the audit officer in terms of Article 29, Civil Account Code,
Volume-I, he must make that report immediately. Every important case should be brought to the
notice of superior authority as soon as possible- the administrative authority should report to his
superior and the audit authority to his superior. Should the administrative authority require the
assistance of the audit officer in pursuing the investigation he may call on that officer for all
vouchers and other documents that may be relevant to the investigation; and if the investigation is
complex and he needs the assistance of an expert audit officer to unravel it, he should apply
forthwith for that assistance to Government who will then negotiate with the audit officer for the
services of an investigating staff. Thereafter the administrative authority and the audit authority
will be personally responsible, within their respective spheres for the expeditious conduct of the
enquiry.
Where account offices exist intermediary between audit and the administrative authority,
the account offices will discharge the functions prescribed above for audit, but a report will still
be necessary to the audit officer in terms of Article 29 of Civil Account code, Volume I.
3. In any case in which it appears that recourse to judicial proceedings is likely to be
involved, competent legal advice should be taken as soon as the possibility emerges. In the case
of losses involving a reasonable suspicion of fraud or other criminal offence a prosecution should

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 CHAPTER 8

be attempted unless the legal advisers consider that the evidence available is not such as will
secure a conviction. The reasons for not attempting a prosecution should be placed on record in
all such cases.
4. In cases where loss is due to delinquencies of subordinate officials and where it appears
that this has been facilitated by laxity of supervision on the part of a superior officer, the latter
should also be called strictly to account and his personal liability in the matter carefully assessed.
5. The question of enforcing pecuniary liability should always be considered as well as the
question of other forms of disciplinary action. In deciding the degree of the officer’s pecuniary
liability it will be necessary to look not only to the circumstances of the case, but also to the
financial circumstances of the officer, since it should be recognised that the penalty should not be
such as to impair the Government servant’s future efficiency.
In particular, if the loss has occurred through fraud, every endeavour should be made to
recover the whole amount lost from the guilty person, and if laxity of supervision has facilitated
the fraud, the supervising officer at fault may property be penalised either directly by requiring
him to make good in money a sufficient proportion of the loss, or indirectly by reduction or
stoppage of his increments of pay.
It should always be considered whether the value of Government property or equipment
lost, damaged, or destroyed by the carelessness or individuals entrusted with their care (e.g. a
policeman’s rifle, a touring officer’s tents, a factory motor lorry, an engineer’s instruments)
should not be recovered in full up to the limit of the officer’s capacity to pay.
6. One reason why it is important to avoid delay (vide paragraph 2 preceding) is that in the
course of a prolonged investigation Government servants who are concerned may qualify for
pension, and it is held that under the rules as they now stand (measures to rectify this are under
separate consideration) a pension once sanctioned cannot be reduced or withheld for misconduct
committed prior to retirement. It follows from this that, as a primary precaution, steps should be
taken to ensure that an officer concerned in any loss or irregularity which is the subject of an
enquiry, is not inadvertently allowed to retire on pension while the enquiry is in progress, and
accordingly, when a pensionable Government servant is concerned in any irregularity or loss, the
authority investigating the case should immediately inform the Accounts or Audit Officer
responsible for reporting on his title to pension and the authority competent to sanction pension,
and it will be the duty of the latter to make a note of the information and to see that pension is not
sanctioned before either a conclusion is arrived at as regards the Government servant’s

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 CHAPTER 8

culpability, or it has been decided by the sanctioning authority that the result of the investigation
need not be awaited.
7. The fact that officers who were guilty of frauds or irregularities have been demobilised or
have retired and have thus escaped punishment, should not be made a justification for absolving
those who are also guilty but who still remain in service.

ANNEXURE II
MEMORANDUM
Supplementary instructions for the guidance of departmental officers, with special
reference to cases in which prosecutions in the criminal courts are or are likely to be
necessary.
(1) All losses of the kind referred to ain Article 29 of the Civil Account Code, Volume-I
must be reported forthwith by the officer concerned, not only to the Audit Officer, but also to his
own immediate official superior. Reports must be submitted as soon as reasonable grounds exist
for believing that a loss has occurred; they must not be delayed while detailed enquiries are made.
(2) Reports submitted under (1) above must be forwarded forthwith to Government through
the usual channel with such comments as may be considered necessary.
(3) As soon as a reasonable suspicion exists that a criminal offences has been committed the
senior officer of the department concerned present in the station will report to the District
Magistrate and ask for a regular police investigation under the Code of Criminal Procedure, 1898.
(4) If the District Magistrate agrees that an investigation may be made, the senior officer of
the department concerned present in the station will (a) request the District Magistrate to arrange
for the investigation to proceed from day to day; (b) see that al witnesses and documents are
made available to the investigating officer; and (c) associate with the investigating officer an
officer of the department who is not personally concerned with the irregularity leading up to the
loss, but who is fully cognizant of the rules and procedure of the office in which the loss has
occurred.
(5) When the investigation is completed an officer of the department (accompanied by the
officer who attended the investigation) must be made available for conferences with the authority
who will decide whether a prosecution should be instituted. If it is decided not to prosecute, the
case must be reported through the usual channel to Government for orders.

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(6) If it is decided to prosecute the department representative will ascertain from the
prosecuting officer whether, having regard to the engagements of the prosecuting staff, and the
state of work in the court which would ordinarily hear the case, it is necessary to move the
District Magistrate to make special arrangements for a speedy trial, and will request the
prosecuting officer to make any application that he may think necessary.
(7) When the case is put into court by the police, the senior officer of the department
concerned present in the station will see that all witnesses serving in the department, and all
documentary evidence in the control of the department, are punctually produced, and will also
appoint an officer of the department (preferably the officer who attended the investigation) to
attend the proceedings in court and assist the prosecuting staff.
(8) If any prosecution results in the discharge or acquittal of any person, or in the imposition
of sentences which appear to be inadequate, the senior officer of the department concerned will at
once consult the District Magistrate as to the advisability of instituting further proceedings in
revision or appeal, as the case may be, and if the District Magistrate is of opinion that further
proceedings are necessary, will request him to proceed as he would in any other case.
Appeals against acquittals can be made only under the orders of a Local Government.
(9) The senior officer of the department concerned present in the station will see that, in
addition to the reports required under (1), (2) and (5) above, prompt reports are submitted to
Government through the usual channel regarding:
(a) the commencement of a police investigation;
(b) the decision to prosecute in any particular case;
(c) the result of any prosecution;
(d) the decision to proceed further in revision or appeal in any case;
(e) the result of any proceedings in revision or appeal.
(10) Notwithstanding anything contained in (2)-(9) above the senior officer of the department
concerned present in the station may, if he thinks fit, refer any matter through the usual channel
for the orders of Government before taking action.

FINANCIAL COMMISSIONERS’ OFFICE PUNJAB

CORRECTION SLIP NO. 45 DATED LAHORE THE IST MAY 1936
Punjab Stamp Manual 1934
Part-III, Chapter-8, Page 15

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 CHAPTER 8

After Annexure II the following shall be inserted as Annexure III.

‘ANNEXURE III’
Departmental enquiry in cases of fraud and embezzlement of Government money in which
Government servants are involved.

1. It has been found that where fraud or embezzlement of Government funds has occurred,
there is a tendency for the head of the office or department to regard the institution of criminal
proceedings as absolving him from the unpleasant and often laborious task of conducting
immediately a thorough departmental enquiry. This natural reluctance may be enhanced by an
apprehension that an enquiry may prejudice the result of the trial in a court of law. As a result
there has sometimes been great delay in taking departmental proceedings and the results have
been inconclusive. The Central Public Accounts Committee in their report on the account of
1933-34 have agreed with the Auditor General that departmental enquiries should not necessarily
be delayed pending decision of criminal cases as at a later stage the evidence might disappear and
the departmental enquiry could not be brought to any conclusion at all.
2. Experience shows that departmental proceedings cannot as a rule proceed concurrently
with a criminal prosecution. Much of the evidence in a case of fraud or embezzlement is
documentary. As soon as the criminal proceedings begin the documents go to the court as
exhibits, and there they must remain till the case is over and (if an appeal is filed) till the appeal is
over. But it is essential that everything should be done to carry the departmental proceedings as
soon possible before prosecution begins. The stage to which departmental proceedings prior to
prosecution should be taken must depend on circumstances and cannot be precisely defined. The
normal procedure is laid down in Rule 35 of the Civil Services (Classification Control and
Appeal) Rules; and the stage which departmental proceedings can reach may according to
circumstances be any one of the stages described or implied in the Rule- i.e. the preliminary
recording of evidence, the receipt of the delinquents written statement after the framing of a
charge, the personal hearing, or the enquiry. If it is intended to prosecute, a finding and sentence
should not be recorded in the departmental proceedings till after the disposal of the criminal
case; but it must be emphasised that the proceedings should be completed up to the point that can
property be reached.
3. A common type of case is that where a number of persons are involved one or more
criminally, and others in such circumstances as show negligence, or warrant the suspicion of

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criminal abetment without sufficient proof to justify prosecution, or have similar features which
necessitate a criminal prosecution of one of more and a departmental enquiry against others. In
such cases the authority has sometimes neglected to institute a formal departmental enquiry, or to
carry it to the requisite stage, before criminal proceedings are taken, with the result that many
months later, when the criminal case is over, effective departmental action has been found
impracticable.
4. The general rule should be that in all cases of fraud, embezzlement, or similar offences
departmental proceedings should be instituted at the earliest possible moment against all the
delinquents and conducted with strict adherence to the rules up to the point at which prosecution
of any of the delinquents begins. At that stage it must be specifically considered whether further
conduct of the departmental proceedings against any of the remaining delinquents is practicable;
if it is, it should continue as far as possible (which will not as a rule, include finding and
sentence). It the accused is convicted and awarded an adequate sentence, the departmental
proceedings against him will be formally completed, and the proceedings against other
delinquents continued. If the accused is not convicted, or the accused is inadequately punished,
the departmental proceedings against him will be resumed, as will also those against the
remaining delinquents.
5. The proceedings contemplated in these instructions are those, which are regulated by the
Civil Services (Classification, Control and Appeal) Rules. Where action is taken under the Public
Servants (Inquiries) Act, XXXVIII of 1859, this ordinarily takes the place of a criminal
prosecution as regards the person or persons accused; but the procedure as regards other persons
involved against whom the Act is not employed should be in accordance with the instructions
given above.
(Punjab Government notification No. 408-St(Finance-General), dated the 10th March, 1936)

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 CHAPTER 8-A

CHAPTER 8-A

Responsibility of presiding officers of courts and security to be furnished by ministerial

officials.
The Punjab Government have, in consultation with the Honorable Judges of the High
court, ordered that the ministerial officers of the court concerned , i.e. the clerk of court in the
case of District and Sessions Judges and senior sub-judges and the Reader in the case of other
subordinate judges should be made responsible for seeing that plaints and petitions are properly
stamped in all simple and undisputed cases, For failure to do so he should be personally
responsible; but in cases of doubt regarding the correctness of the court-fee due, it would be his
duty to take the orders of the Presiding Officer, Personal responsibility should only be enforced
against the presiding or ministerial officer, , as the case might be, where obvious mistakes were
made, and not in cases in which a genuine doubt was possible regarding the correctness of the
court –fee due.

Deputy commissioners and Districts and Session Judges should impress upon the
presiding officers of subordinate civil, criminal and revenue courts and their readers, etc, their
personal responsibility this matter and they should be made to under stand that as a consequence
of this responsibility all government losses in stamp revenue will be dealt with on the principals
enunciated in the Punjab Government Finance Department, memo. No. 30161-F dated the 30th
September 1929

2. Government have prescribed the following scale of security to be furnished by readers , etc of
revenue courts and magistrates in the Punjab:-

AMOUNT OF SECURITY

If not holding any If holding a

advance permanent advance

Rs Rs.

1. Head Vernacular clerks of 100 200

Commissioners and deputy
commissioners

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 CHAPTER 8-A

2. Readers to deputy 100 200

commissioners , sub divisional
officers, Revenue Assistant ,
Section 30 magistrates and
Magistrates 1st class.

3. Muharrirs to Tahisaldar, Naib 50 100

Tahsildars other magistrates,
second and third class or honorary
magistrates

In a district where the Head Vernacular Clerk does not entertain any appeals, etc, the
Deputy commissioner shall take the requisite security from his reader.

The security shall be in any of the forms described in paragraph 1 of chapter 5 of the
Punjab District office Manual ( Punjab Government letter No. 6075-E . & S dated the 12th
October 1934)

The security to be furnished by the clerks of court and Readers attached to civil courts is
governed by paragraphs 1 and 2 of chapter 18-c of High court rules and orders, volume 1.

3. All clerks entrusted with the work of stamp refunds are required to furnish a security of Rs.
200 in any of the forms described in paragraph 1 of chapter 5 of the Punjab District office Manual
(Punjab Government letter No. 6233-E & S, dated 22nd October 1934)

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CHAPTER 9

CHAPTER 9

AUDIT AND CONTROL OF STAMP REVENUE IN THE PUNJAB

The following instructions for audit and control of stamp revenue in the Punjab , are issued ( Punjab Government U.O. No. 418-P . F –
47-S., dated 19th May 1933) by the Governor in Council sitting with his Ministers, the High Court of Judicature at Lahore, and the Financial
Commissioners in their judicial capacity, for the guidance of all officers and courts under their respective control:-

RULES
1. These rules shall be termed “ The Punjab Stamp Audit Instructions , 1933”

2. There shall be appointed stamp auditors for the purpose of the audit of every document requiring a stamp which is presented to a court
of law other than the High court or a public officer.

3. The Financial commissioner as the Chief Controlling Authority will determine the districts within the jurisdiction of each auditor and
fix his head quarters. The auditors shall be under the direct control of the Commissioner of the division in which they are from time to time
operating and shall be authorised by the collector in writing in the term of section 73 of the Indian Stamp Act.

4. The auditor shall prepare a bi-monthly programme of his tour by districts and after obtaining the approval of the Financial
commissioner give due notice to the Collector of the district concerned and the Commissioner of the division of his forthcoming visit .
The auditor shall spend the least possible time on travelling and more time on actual audit work. He shall visit each district in his charge once a
quarter and spend about eight days at the head – quarters of a district and two days at tahsil .

5. The auditor shall, on visiting a district, audit all fresh institutions , documents and files pending or otherwise in all courts and
registration and other offices including record rooms. Such inspection shall be from the date on which the last audit terminated.
The auditor shall, in particular, see that the stamps used are genuine and have not been removed from files and re-used.

6. Every person described in section 33 of the Indian stamp Act and every public official referred to in section 6 of the curt-fees Act shall
maintain a register of stamp deficiencies in form S.A.2 . The collector shall , in addition to the register in Form S.A. 2. Maintained by him in
respect of his own court, maintain a register in Form S.A. 5 of documents sent to him under section 38 of the stamp Act, These registers shall
be maintained in respect of all deficiencies whether found in audit or independently .

7. The auditor shall examine the register in Form No. S.A. 2 maintained by the court or office with a view to seeing that it is properly
maintained and that collections are made not only on account of deficiencies detected in audit but on account of deficiencies detected
independently. He shall also examine the register maintained by the collector in Form S.A. 5
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8. Once a case has been decided and consigned to the record-room , deficient court fees are not recoverable under the existing law’
instances, therefore , of such shout recoveries in court-fees as may be brought to light in the general record – room will merely server the
purpose of educating readers and moharrirs or taking disciplinary action against them. But deficiencies in stamp duty may be brought to the
notice of the collector of the district with a view to action under s action 61 of the stamp Act.

9. The presiding officers of all courts and heads of offices will give the auditor access to all records and accounts, etc., and so far as lies
in their power , assist him in the performance of his duties.

10. In the course of his audit the auditor shall draw the attention of presiding officers of courts and heads of offices to documents before
them which are insufficiently stamped, and shall advise them where necessary in relation to their powers and obligations as follows:-

(i) under the Stamp Act:--

(a) To impound documents under section 33 of the stamp Act
(b) To admit unstamped documents in evidence under section 35
(c) To dispose of impounded documents under section 38. The collector may also ask the auditor to note on cases coming before him
under sections 39 to 43 and also seek any other assistance which he may consider necessary.

(ii) under the court-fees act.:-

To determine correct fee leviable on any document . The auditor , if necessary , will discuss the point at issue
with the presiding officer and , if required by him, be present at the discussion in court before orders are passed.

11. The auditor will maintain for each district a register in Form S.A. 1 , in which he will note as it is discovered , each deficiency in stamp
duty and court fees

12. After discussion of his rough notes of audit with presiding officer or the head of office , the auditor will prepare his audit note and sent
typewritten copies to the presiding officer or the head of the officer as the case may be, to the collector of the district concerned and to the
commissioner of the division. This note will include a statement in Form S.A. 3 of deficiencies discovered, columns 1 and 6 to 15 will be left
blank.

13. The presiding officer of the curt or the head of the office shall transfer column 2 to 5 of Form S.A. 3 to his register S.A. 2 and proceed
to take necessary action on the note . in cases where he does not agree with the auditor or where he considers it necessary to hear the party
concerned before passing orders, he shall, where possible, discuss the matter with the auditor . The presiding officers or head of the office will
return the form S.A 3 to the auditor after completing columns 1,6 to 8 and noting in column 15, the cases , if any, in which he disagree with the
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CHAPTER 9

auditor, but without necessarily completing columns 9-14 . The auditor after completing his register will return the form to the court or office
and report to the collector any case in which the presiding officer or head of the office has been unable to take the advice of the auditor . The
collector ( if he thinks fit and after consulting the Financial commissioners, if necessary ) will take action under section 61 of the Stamp Act, or
in the case of court-fees Act, draw the attention of the appellate court, or take other appropriate action in the case of other offices.

14. All courts and offices shall , in addition to the account of recoveries effected by them in form S.A. 2 , show recoveries effected at the
instance of the stamp auditor in columns 9 and 10 of Forms S.A. 2 and S.A. 3. Irrecoverable loss of stamp revenue is required to be written off
under serial No. 1 of paragraph 20.17 j, page 185 of the Book of Financial Powers, and shall be entered in columns 11 and 12 of Forms S.A. 2
and S.A. 3. They shall also sent to the auditor at the end of each month, their copies of form S.A. 3 so that he may complete his returns of
recoveries made at his instance from time to time and irrecoverable items written off, after which he will return the form to the court or office. If
the court or office has sent a document to the collector under section 38 of the Stamp Act, it will have no concern with columns 9 to 12.

15. Special attention shall be paid by the auditors to pauper suits and all their sages carefully watched while they are pending in courts.
After their disposal the auditors shall draw the attention of the collector to the court-fees realizable, and shall suggest to him what steps will
ensure early realization. When a curt fails to pass an order for costs, the auditor shall advise the collector to move the court concerned under
order 33 rule 12 , civil Procedure code . The auditors shall keep a register of all such cases in form S.A. 5

16. The auditor shall, at the time of his visit to a district, inspect the applications for grant of refund of the value or renewal of spoilt and
unused court-fee and non judicial stamps and register maintained by the refund clerk and report the result of his inspection to the collector of the
district
The auditor shall also inspect the registers of stamp. Vendors and check their stock of stamps.

17. The auditor shall bring to the notice of the collector defects in the vend arrangement and make suggestions where necessary for
improvement of the arrangements .

18. The auditors shall monthly submit reports by districts to the Assistant secretary to Financial Commissioners through the collector and
commissioner

In these reports the auditor should give details of the period spent, and of the work done on each day, they should also state the total
number of cases examined by them and note separately for each district the total number of deficient stamps duty discovered and recovered at
their instance under the following heads:-

(1) on plaints;
(2) on copies’
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CHAPTER 9

(3) on applications, etc;

(4) on process fees;

(5) on objection petitions;

(6) on powers of attorney;
(7) on security bonds , etc ,. Filed in courts;
(8) on miscellaneous petitions in the English record room ; and
(9) on document filed by the parties .
The report shall be accompanied by a statement in form S.A. 4 showing district totals .

19. In support of their claims for travelling allowance the auditors will obtain from the presiding officers of courts and collectors a
certificate in form S.A. 6 and attach it to their monthly travelling allowance bills .

20. The local Audit Department is relieved of the audit of stamp duty and court-fees.
A brief account of the work done under this system shall be included by the Financial commissioners in their annual note on the stamp
Administration.

F.Cs’. stereo No. 351 (FORM S.A. 1)

District of ___________________________

Register of stamp deficiencies discovered by auditor ( auditors register)

BY COURT OR BY COLLECTOR BY
OFFICE COLLECTOR
Amount Amount recovered Amount
recovered at the at the instance of recovered at the
instance of the the auditor . instance of the
auditor . auditor .
SN Court or No. of Brief Deficiency in State if has Penalty if duty Penalty if Duty Penalty if Duty Penalty REMARKS
office and suits particulars of stamp duty or been sent any under any under any under
name or suit or case court fees to collector section 35 section 35 section 35
presiding discovered under of the of the of the
officer section 38 stamp Act. stamp Act. stamp Act.
of stamp
Act.
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CHAPTER 9

(FORM S.A. 2)
District of _____________ Court or office___________________

Register of stamp deficiencies to be maintained by courts and offices

RECOVERED Amount written
off as
irrecoverable by BALANCE
competent
authority

SL No of Brief Deficiency in If discovered State if has Duty Penalty Duty Penalty Duty Penalty Duty Penalty REMARKS
No suit particulars of stamp duty or in audit state been sent recoverable imposed (Column ( Column
suit or case. court fees date and to collector under section under 7,9 and 11) 8,10and 12)
serial number under 35 of the section 35
in Forms S. section 38 Stamp act or of the
A. 3 of stamp under the stamp Act.
Act. court fees act.

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

RECOVERED written off as BALANCE

irrecoverable by
competent
authority (FORM S.
A. 3)
Note of
deficiencies
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CHAPTER 9

Serial No of Brief Deficiency in serial State if Duty Penalty Duty Penalty Duty Penalty Duty Penalty REMARKS
No. suit particulars of stamp duty or number in sent to recoverable imposed (Column ( Column recovered
suit or case. court fees register S. collector under section under 7,9 and 11) 8,10and 12)
A. 1 under 35 of the section 35
in audit to
section 33 Stamp act or of the be
of stamp under the stamp Act.
Act. court fees act. submitted
to court or
office
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
concerned
with his
inspection
note by the
auditor

District of _____________ Court or office___________________

(FORM S.A. 4)
District of _____________ Court or office___________________
Statement showing deficiencies in stamp duty and court fees discovered by ____________stamp auditor and recoveries made by courts and
collectors of the ____________districts during the month of ___________

(to be submitted by the auditors to the financial commissioners monthly)

Total of Columns Total of columns BALANCE

Deficiencies in Deficiencies in 2&4 3 & 5 Recoveries made Recoveries made Amount written Amount written off 9, 11, 13 & Colmun 6
court fee-and court fee-and by courts and during previous off as as irrecoverable 8,10,12 & 14 15 column
stamp duty stamp duty collectors at the months irrecoverable during the previous
discovered during discovered during instance of the during the month month
the month. the previous auditor during the
month. month

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CHAPTER 9
District Duty Penalty Duty Penalty Duty Penalty Duty Penalty Duty Penalty Duty Penalty Duty Penalty Duty Penalty Duty Penalty Remarks

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

(FORM S.A. 5)
District of ______________________________

Register of deficiencies discovered in stamp audit and dealt with by the collector

Serial Serial No. Court Section Nature of If

No. in or under deficiency discovered
registers S. office which in audit state
A.I from sent serial no.
which register S.A.
sent . 1.
1 2 3 4 5 6

DEMAND RECOVERED WRITTEN OFF AS IRRECOVERABLE BALANCE

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CHAPTER 9

Duty Penalty Duty Penalty Duty Penalty Duty Penalty

7 8 9 10 11 12 13 14

( FORM S.A. 6)
“ Certified that ________________________, Stamp auditor , started audit in this court / office on
_______________________________________________ and audited the stamp and court – fee accounts of this court or place/office for
____________________days

Place ________________
Dated________________
Signature of presiding Officer of
court, or Head Of office.

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 CHAPTER 10

CHAPTER 10
STAMPS RETURNS AND REPORTS

1. (a) Terminal{Government of India, Department of commerce letter No. 6280,dated 29th

November 1922) reports are no longer required by the Government of India but each Deputy
Commissioner is required to furnish annually thorough the commissioner of the Division a brief note
on the stamp administration of his district which will be supplied by the Financial commissioners . In
the note appended to the tables the following matters should be noted :-
(i) Explain of any important variations in gross receipts and charges
(ii) Explanation of any important variations in receipts from sales of court-fee stamps,
including remarks concerning recoveries on account of pauper suits .
(b). In preparing the note the following principles should be carefully followed:-
(i) The note should contain only the explanation of really important or suggestive
variations in the statistics, and really noteworthy facts in the history of the year’s administration.
(ii) No mere paraphrasing and reproduction of the statistics should be allowed
(iii) All attempts to officer explanations of variations in figures , which are not important
or unusual, should be excluded , unless the fact alleged in explanation is in itself important
enough to demand mention .
(iv) The idea that it is necessary to say something should be discarded, and it should be
recognised that the briefer a note is the better, if it says all that need be said t show an
intelligent comprehension of the meaning of the fact and figures and of the salient feature of the
year’s work .
(c). Commissioners are not required to review the returns submitted by Deputy Commissioners
but should bring to notice in a forwarding letter any special points which are considered to be of
interest.

2. (a) The annual return receives will be consolidated in the office of the Financial
commissioners who are required to submit statistics for the province to the local Government
accompanied by a brief note on the administration of the stamp Department .
(b) The note submitted by the Financial Commissioners will be confined to variations worthy
of remark and such other special points as are considered worthy of notice. It will also include a brief
account of the work done by the stamp auditor.

3. The dates on which the annual statement with notes are due are given below:-

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 CHAPTER 10

From Deputy commissioner to commissioner - 1st May

From commissioner to Financial Commissioner - 15th May
From financial commissioner to Punjab Government - 15th July
From Punjab Government to Government of India - 1st. August
The punctual submission of the district returns is of the utmost importance, as delays on the
part of Deputy Commissioner necessarily delay the consideration of the statement in the office of the
Financial Commissioner . As a precaution against such delays, the Deputy commissioners should
submit to the Assistant Secretary to Financial commissioners , in advance by the 1st May each year,
their office copies of the annual returns , which will be returned to them by the Financial
Commissioners after the provincial returns have been printed and published .

4. In addition to the annual stamp returns , there are other returns submitted to the financial
commissioners a list of which is attached.
Serial Description of Authority Latest date of Date of Date of To whom
no. report or return submission by submission by submission by submitted
collectors commissioners Fin. Comms.

1 2 3 4 5 6 7
Monthly
1 Stamp income Punjab First week of … …. ….
statement … Government the month
resolution no. succeeding
299, dated 5th that to which
February 1876 it relates

2 Stamp Punjab Ditto …. …. …..

transactions Government
statement letter No. 31690
FG dated 6
November 1928
….. …. ……
3 Plus and Financial Ditto
minus relating commissioner’s
to stamps letter No. 4606 S.
R. dated 17 Sep.
1928

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 CHAPTER 10

(1)
4 Statement of Paragraph 14.5 of 10th of the 15th of the 20th . (2)
expenditure the Punjab month of month Ditto Accountant
relating to Budget Manual following following General ,
head – “ 7 and Financial that to which that to which Punjab.
stamps “ Commissioners it relates. it relates Finance Dept
letter No. 3304 –
A dt. 3 July 1934

5 Statement of “ Ditto… Ditto Ditto Ditto Ditto

deduct
refunds”
under head
VII of
stamps .”

Quarterly

6 Indents for Rule 6 of Punjab Ist week of ….. By the last Controller of
low value non Stamps indent January , week of stamps ,central
– postal rules [a1]1934, April , July January , stamp store,
stamps. and Oct. April , July, Nasik Road.
each year. oct. each
year.

7 Annual Rule 7 of Punjab …… By the end of Controller

indents for indent rules 1934 July of stamps,
high value central
non-postal stamp store,
stamps Nasik road.

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 CHAPTER 10

8 Annual Rule 8(I) of the ….. 15th August Ditto

forecast of Govt. of India
court-fee and rules for the
non-judicial supply and
stamps distribution of
including stamps
revenue
stamps.

9 Budget Appendix D to 15th oct. 10th Nov Finance

estimate of the Pb. Budget dept.
stamp Manual
revenue,
under head
“VII stamps”

10 List of sub ……. 15th May 1st August Post Master

and branch –Gen Pb.
postmasters
licensed to
sell non
judicial
stamps in the
Punjab.

11 Annual ……. …… 15th May Ditto

statement of
gross value of
postage
stamps and
postal
stationery sold
by treasuries
in the Punjab
including the
imperial
treasury at

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 CHAPTER 10

Gilgit.

(1)Accountant
12 Budget Appendix D to 1st oct. 15th Oct. General , Punjab.
estimates of the Pb. Budget Finance Dept
expenditure Manual
under head “ 7
stamps”

13 First
statement of
excess and Para 10.3 of the 5th Nov. 20th Nov. Ditto
surrendered Pb. Budget
relating to Manual
head “ 7
stamps”

14 Second Para 10.4 of the 5th Jan. 15th January

statement of Pb. Budget
excess and Manual
surrenders
relating to
head “ 7
stamps”

5. From other sources the Financial commissioners get the following returns .

Serial No. Description of From whom due Authority Latest date of Remarks
returns submission to
fina. Comm.(s)

Monthly

1. 1 Statement of Accountant – Punjab First week of the

receipts under head general Punjab Government month next but
“ VII—Stamps Resolution No. one after that to
1531, dated 6th which it relates
August 1889.

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 CHAPTER 10

2. 2 Invoices of non- Controller of Rule 11 of the Ditto

postal stamps stamps central Govt. of India
supplied to the stamp store rules for the
treasuries in the Pb. Nasik road supply and
distribution of
stamps

3. 3 Statements showing Stamp auditors Rule 18 of “the First week of the

deficiencies in Punjab stamp month following
stamp duties and audit Instructions, that to which it
court-fees 1933” relates
discovered made by
courts and collectors
at the instance of
stamp Auditor s

4. 4 Annual

5. 5 Statement showing Registrar , High Punjab Govt. letter 15th May

duties realize on court, Lahore No. 20250 F dt.9th
probate and letters July 1926”
of administration

6. 6 Statement showing Treasury officer …… 1st May

sale – proceeds of Gilgit
postage stamps.

6. The following is a list of the returns due from the Financial Commissioners to the officers
mentioned in column 3:-

Sl No. Description of returns From whom due Authority Latest date of

submission to fina.
Comm.(s)

Monthly

1 Plus minus memo of Accountant Accountant First week of

special adhesive stamps general , Punjab generals letter the month
No. T.M 5304, following that to
dated 8th August which it relates
1896

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 CHAPTER 10

Quarterly

2. Indents for special Controller of Pb. Got . letter Ditto

adhesive stamps stamps , central No. 1251 E & s.
stamp Store dated 26th Feb.
Nasik Road 1934

Annual

3 Establishment Returns of Accountant Article 62 (1) of 15th May

the Stamp Department general of civil Account
Punjab Code Vol I

Great care should be taken that the returns are correctly prepared and despatched on or before the
prescribed dates. Before signing any return the Treasury Officer or the Collector , as the case may be,
should satisfy himself that the various columns of the statement have been correctly filled in and that
the explanation, if any furnished is clear and precise. Further to save correspondence, any increase or
decrease of Rs. 1000 and upwards under any sub-head of stamp income in any month compared with
the figures of the same month in the proceeding year should invariably be briefly explained in
column 7 of the monthly stamp income statement ( form A. & T. No 87) it should be remembered
that delays cause general dislocation and confusion and fail to serve the object for which returns are
prescribed.

[a1]See chapter 2 of this part

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 CHAPTER 11

CHAPTER 11

DESTRUCTION OF RECORDS

1. Books of reference, circular orders and files of important correspondence should be

permanently preserved.

2. The following is a list of stamp-department registers, returns and miscellaneous papers

authorized for destruction periodically:-

SN Particular of records Period for which to be

retained.

1. Vend registers of licensed stamp vendors. Twelve years after

completion

2. Registers of stamp receipts

Twelve years
3. Registers of discount paid on stamps

4. Double lock stamp store registers

5. Registers of payment of stamp duties and

penalties on account of unstamped or
insufficiently stamped documents under Three years after
section 35 and 38 of Act II of 1899. completion
6. Tahvil stamp store register

7. Treasurer’s counterpart of double lock stamp

store registers

8. Tahsil stamp store registers ..

9. Files regarding remission of stamp revenue

10. Daily registers of court fees filed in revenue

courts.

11. Correspondence regarding probate of wills

and letters of Administration

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 CHAPTER 11

12. Budget estimates relating to heads “ VII-

stamps “ ( receipts ) and “ 7
stamps” ( Expenditure) Three years from close of
year to which they relate.
13. Statement of excess and surrenders

14. Annual stamp returns and reports

15. Annual forecast of stamps

16. Monthly returns of stamp income

17. Monthly stamp transactions statements

18. Monthly statements of expenditure relating to

head “ 7 Stamps “

19. Monthly schedule of Receipts under head “

VII stamps”

20. Form for the credit of the value of stamps

purchased by stamp vendors.

21. Instruments other than receipts, chargeable Three years form the end
with a duty of one anna or half an anna, bill of the year in which they
of exchange and Promissory notes were impounded
impounded under section 33 of the Indian
Stamp Act and forwarded to the collector
under sub-section (2) of section 38 of the
same act

22. Application for refund or renewal of stamps Three years form the date
exceeding Rs. 5 in value when refund or of the order
renewal sanctioned is not taken or further
evidence required is not furnished

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 CHAPTER 11

23. Monthly statements showing deficiencies

discovered by stamp auditors and recoveries
made by courts and collectors at their
instance
Two years
24. Leave applications of stamp auditors

25. Audit and inspection notes of stamp auditors

26. Annual and quarterly indents for stamps

including Tahvil indent registers .

27. Invoices of stamps sent and receipts for same.

28. Certificates of prepayment of duty on

documents to be impressed at Lahore
One year from date of
29. Tahsil returns of stocks and sales of stamps filling
30. Cases relating to discrepancies of stamp
accounts, spoiled stamps, transfer of stamps,
and supply of stamp registers

31. Papers relating to Government stamp dues in One year from date of
pauper suits. recovery or remission

32. Cases under the stamp laws- Revenue One year from the date of
proceedings only. final order or recovery of
any sum found due to
Govt.

33. Application for refund or renewal of spoiled

or unused stamps whether refund or renewal
has been sanctioned is not taken or further
evidence required is not furnished ,the claim One year from close of
does not exceed Rs. 5 in value. year to which they relate.

34. Statement showing the daily sale of stamps

and water marked petition papers

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 CHAPTER 11

35. Monthly plus and minus memos of stamps

submitted by Deputy Commissioners to the
financial commissioners .

36. Applications for stamp vend licenses Three months after the end
of the year to which they
relate

37. Stamp penalty statements received by

collectors from courts. Till the end of the year to
which they relate.
38. Quarterly returns of receipts and sales of
stamps submitted by stamp vendors

39. Duplicate indents submitted by stamp

vendors for the information of the excise
inspector.

3. All other ephemeral papers ( not being registered ) relating to “ Stamps “ whether English or
Vernacular, should be preserved for one year, and then destroyed

Destruction of records should be done yearly on the lines indicated above under the orders
of the Treasury officer or the officer in charge of the general record room attached to deputy
commissioner’s office as the case may be

In case of doubt the Assistant Secretary to the Financial Commissioners should be

addressed through the commissioner of the division .

APPENDIX A
List of delegations of powers to Financial Commissioners, Commissioners and Collectors,
etc., under the Stamp and Court Fees Acts.
The following revised delegations of power relating to “Stamp Department “ published with
Punjab Government notification No. 4986 E. & S ., dated the 14th August 1934 , and incorporated
in chapter 20.11 of the book of Financial Powers are reproduced here for facility of reference .
the serial numbers in column 1 of the sub-joined table correspond to the serial numbers given in
the Book of Financial Powers:-

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 CHAPTER 11

(ii) stamp department

Serial
No. Nature of power To whom delegated Extent

1 2 3 4

Non Judicial stamps

17 To sanction allowances
of the value of non-
judicial stamps
Subject to the
(i) when a stamp
conditions in
has been
section 49, 50
inadvertently Collectors of districts and 52,53 of the
spoiled or misused: to the deputy
Indian Stamp
Commissioners, Act, 1899
(ii) when any
Lahore, and officers
document on a The authority in
in charge of
stamped paper, column 3 may ,
Treasuries , who
which is written in special cases,
have passed the
out wholly or in allow refund or
treasury branch of
part, is not signed renewal of a
the departmental
or executed by spoilt or useless
Examination
any party thereto; non-judicial
stamp. Provided
(iii) when a bill
of exchange application is
payable other wise made within two
than on demand or years of the date
a promissory note
of purchase or the
has been executed
on an impressed date on which
stamped paper and the stamp was
signed by or on spoiled or
behalf of drawer,
rendered useless.
but has not been
accepted or made
use of in any of the
manner described
in clause (c) of
section 49 of the
Stamp act.
(iv) when a stamp
on any instrument

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CHAPTER 11

partially or fully
executed has
become spoiled for
any of the reasons
given in clause (d)
of section 49 of the
stamp Act.

To sanction allowance
of the value of non-
judicial stamps:-

(v) when
stamped papers
used for printed Collectors of
forms of districts, the first
instruments are no
Assistant to the
longer required by
banks or Deputy
corporations. commissioners, Subject to the
Lahore and officers conditions in
(vi) when a stamp in charge of section 51, of the
has not been Indian Stamp Act,
spoiled or rendered treasuries who have
( no deduction is
unfit or useless for passed the treasury
the purpose Branch of the required)
intended , but for departmental
which the
purchaser has no Examination.
immediate use;

(vii) when any Ditto Subject to the

duly stamped conditions in
debenture is
renewed by issue section 54, of the
of a new debenture Indian Stamp
in the same terms. Act. The
authority in
column 3 may, in
special cases,
allow refund or
renewal of a
spoilt or

Useless non-
judicial stamp.
Provided

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CHAPTER 11

application is
made within two
years of the date
of purchase or the
date on which the
stamp was
spoiled or
rendered useless.

(viii) when stamps Ditto Subject to the

not spoiled or conditions in
rendered unfit are
returned to the section 54, of the
collector s store on Indian Stamp Act,
( no deduction is
(a)
required)
Resignation of
the vendor ‘s
license

(b)
revocation of
license for any
fault of license (a-d) stamps
(c) death should be taken
of the vendor back at their full
value less a
(d)
deduction of one
application of
anna in the rupee
the vendor for
leave to restore (e-g) stamps
any stamps should be taken
back at their full
(e)
value less only
expiration of
discount allowed
license
on their sale by
(f) recall the licensed
of stamps by vendor
Government
(Pb. Govt.
(g) Notification No.
revocation of 32769 F/G dated
license for any 8th Nov. 1930)
other cause
than that
mentioned in

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 CHAPTER 11

(b)

To grant , under Collectors. The First Any portion of

18 section 39 of the Assistant to the the penalty in
Indian Stamp Act, Deputy excess of five
1899, refund of– Commissioner rupees (sec. 39(1)
Lahore. of the stamp Act)
(a) penalty
paid under section
38 (1) of the said
Act;

(b) Penalty paid Ditto Full powers

in respect of an ( section 39 (2) of
instrument which
has been the stamp act)
impounded only
because it has been
written in
contravention of
section 13 or
section 14 of the
said Act.

To grant under section (i) Commissioners Provided an

45 of the stamp act of divisions - Up to application in
refund of Rs. 500 in each case writing is made
within one year
19. (i) penalty paid (ii) Chief controlling
under section 35 or revenue authority - form the date of
40 of the said act. the payment
Full powers
( section 45(1) of
the stamp Act)

(ii) Stamp duty (i) Provided an

charged and paid Commissioners of application in
under section 35 or divisions - Up to
40 in excess of that Rs. 50 in each case writing is made
which is legally within three
(ii) Chief
chargeable under months of the
Controlling
the act. order charging
Revenue
Authority - Full the same
powers ( section 45(2) of
the stamp Act)

(Pb. Govt.
notification no.
40573 F Genl
dated 24th

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 CHAPTER 11

December 1932)

20. Court-fee Stamps

To grant, under section Subject to the

45 of stamp act refund following
Collectors of
of— conditions
districts , the first
(1) impressed Assistant to the The authority in
court-fee stamps Deputy column 3 shall on
which have been
spoiled or rendered commissioners , application repay
unfit or useless for Lahore and officers to the applicant
the purpose in charge of the value of such
intended or for treasuries who have stamps or labels
which the
purchaser has no passed the treasury in money,
immediate use or Branch of the deduction one
departmental anna in the
(2) two or more
( or in the case of Examination. rupee , upon such
denominations person delivering
five , four or more) up the same to be
court fee adhesive
cancelled and
labels which have
never been proving to the
detached from satisfaction of the
each other and for said authority that
which the
they were
possessor has no
immediate use purchased him
with a bonafide
(3) court fee
adhesive labels intention to use
when they are them that he has
attached to paid the full price
impressed sheets
thereof and that
of court fee stamps
in accordance with they were so
the rules framed in purchased ; or in
accordance with the case of
the rules framed by
impressed stamps
the local
Government under so purchased
section 26 and 27 spoiled or
(b) of the court rendered useless ,
fees Act, 1870.
within the period
of six months
preceding the
date on which
they were so
delivered .

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CHAPTER 11

The collector
may, in
special cases
allow similar
refunds when
the period of
six months is
exceeded ,
provided the
application
for refund is
made within
a period of
one year from
the date of
purchase or
spoiling .
NOTE the
mere
allegation of
the applicant
that he was
not aware of
the rule
requiring him
to apply with
in six months
is not a “
appeal case”

(4) All court fee a-d) stamps

stamps not spoiled should be taken
or rendered unfit Ditto
for use returned to back at their full
the collector’s value less a
store on deduction of one
(a) resignation of anna in the rupee
the vendor ‘s license
(e-g) stamps
(b) revocation of should be taken
license for any fault
back at their full
of license
value less only
(c) death of the
discount allowed
vendor
on their sale by
(d) application of
the licensed
the vendor for leave
to restore any vendor
stamps
(e) expiration of
license

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 CHAPTER 11

(f) recall of stamps

by Government

(g) revocation of
license for any other
cause than that
mentioned in (b)

To sanction renewal of
21 damaged or spoiled
impressed court-fee
stamp and any
adhesive stamp used in
combination with or
affixed to an impressed
stamp.

22 To sanction refund of fee pain on Collector Provided application is made within

memorandum of appeal six months after such stamp has
become damaged or spoiled

23 To sanction refund of fee on application Ditto Subject to the conditions in section

for review of judgment . 14of the Indian Stamp Act, 1870 and
on presentation by the applicant of
court certificates authorising such
refund by the court

23A To sanction refund when court reverses Ditto Subject to the conditions in section
or modifies its former decision on ground 14of the Indian Stamp Act, 1870 and
of mistake on presentation by the applicant of
court certificates authorising such
refund by the court

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 CHAPTER 11

23B
To sanction refunds or renewal of Commissioners of division Subject to the conditions in section
detached as well as spoiled court-fee 14of the Indian Stamp Act, 1870 and
adhesive stamps in cases of special on presentation by the applicant of
hardship court certificates authorising such
refund by the court

23C
To sanction refund or renewal of the Commissioners of division Subject to the deduction of one anna
value of impressed as well as adhesive per rupee of face valu
court fee stamps which are not required
for immediate use or which have been
spoiled or rendered unfit for use in cases
where the application for refund is made
within three years of the date of purchase
or the date of spoiling or rendering unfit
for use.

23D
To sanction refund of court-fee stamps Ditto On production of an order of the
affixed unnecessary in consequence of an court.
order of a court.

23E
To sanction refund or renewal of the Financial commissioner Full powers including powers to
impressed or adhesive court fee stamps revise the orders of collectors and
which have been spoiled or rendered commissioners, subject to the
unfit or useless the purpose intended or deduction of one anna per rupee of
for which the purchaser has no face value in the case of refunds
immediate use. except in cases falling under clauses
( e-q) of item No. 20 (4) above

23F
To sanction the writing of irrecoverable Commissioners of division Full powers
balances of stamp dues in pauper suits.

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 CHAPTER 11

APPENDIX –B

POSTAGE STAMPS
(Including Service Stamps)

Postage stamps regulated by Section 16,17,and 60 of the Indian Post Office Act, VI
of 1898. - Postage stamps are provided for in sections 16,17 and 60 of the Indian Post Office Act,
1898 ( VI of 1898)

Section 16(1) enacts that the Governor – General in Council shall cause postage stamps
to be provided of such kinds and denoting such values as may be necessary for the purpose of the
Act, Section 16(2) vests in the Governor General in council the power to make rules for the
supply [a1]sale and use of stamps. Section 16(3) provides that these rules may among other things
( a) fix the price at which postage stamps shall be sold ;(b) declare the classes of postal article in
respect of which postage stamps shall be used for the payment of postage or other sums
chargeable under the act. ; (c) prescribe the conditions with regard to performance , defacement
and all other matters, subject to which postage stamps may be accepted or refused in payment of
postage stamps may be accepted or refused in payment of postage stamps or other sums; (d)
regulate the custody , supply and sale of postage stamps; (e) declare the persons by whom and the
terms and conditions subject to which postage stamps may be sold; and (f) prescribe the duties
and remuneration of persons selling postage stamps.

Section 17 provides—
(1) That postage stamps provided or prescribed under section 16 shall be
deemed to be stamps issued by Government for the purpose of revenue within the meaning
of the Indian Penal Code , and subject to the other provisions of the Act , shall be used for
the pr-payment of postage or other sums chargeable under the Act in respect of postal
articles except where the Governor – General in council , directs that pre-payment shall be
made in some other way .
(2) Where the Governor – General in council has directed that pre-payment
of postage or other sums chargeable under the act in respect of postal articles may be made
by pre paying the value denoted by the impression of stamping machines issued under this
authority , the impression of any such machine shall likewise, be deemed to be a stamp

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 CHAPTER 11

issued by the Government for the purpose of revenue within the meaning of Indian Penal
Code
Penalties for breaches of rules made under section 16 - Section 60 enacts that,
whoever being appointed to sell postage stamps ( a) takes from any purchaser for any postage
stamp or quantity of postage stamps, a price higher than that fixed by any rule made under section
16(3) (a) shall be punishable with imprisonment for a term which may extend to six, months or
with fine which may extend to two hundred rupees, or with both; or (b) commits a breach of any
other rule made under section 16 shall be punishable with fine which may extend to two hundred
rupees

2. Description of postage stamps in use. - The several kinds of postage stamps provided under
section 16 (1) and now in use, are tabulated below, They are of four kinds (I) adhesive labels
including stamp booklets and air mail stamps, ( II) postcards, (III) wrappers, (IV) embossed
envelops

Adhesive Labels. - I—Labels . All rectangular ( postcard ) they are of the following
values

(i) Ordinary postage stamps

¼ anna 3 anna 2 rupees

½ anna 3.5 anna 5 rupees

¾ anna 4 anna 10 rupees

1anna 6 anna 14 rupees

1.25 anna 8 anna 25 rupees

2 anna 12 anna

2.5 anna I rupee

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 CHAPTER 11

(ii) Air mail stamps

3anna

6 annas

12 annas

Stamp booklets contain 1 ¼ anna and one anna postage stamps interleaved with waxed
paper so as to preserve the stamp in good condition during all seasons of the year . The sale
price of each of these book lets is Re. 1-4-0 and Re. 1, respectively.

Unlike the use of the value air mail label the affixing of air mail stamps to letter tendered
of despatch by aim mail is not obligatory `

The stamps marked with an asterisk above are also issued for official correspondence with
“ Service” over – printed in black ink and are then known as “ Service Stamps”

Post cards and wrappers. - II and III –post cards and Wrappers – The stamps impressed
on post-cards are wither ornamental square or elliptical. Post cards are wither ornamental square
or elliptical . Post cards and wrapper are of the following denominations

¾ anna inland service post card

¾ anna inland single post card

1 ½ anna inland reply post card

2 anna international single post card

4 anna international reply post card

4 anna air mail post card

½ anna wrapper

The wrappers can only be sued for the transmission of newspapers and packets by wither
the inland of foreign post, and additional adhesive stamps can be affixed to them when the weight
is not covered by the stamp printed upon them

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 CHAPTER 11

IV – Envelops – Embossed stamps in relief . The following are the ordinary and
registration envelops:-

1 anna square and 4 ¾ anna small

commercial registration An additional stamp of 1 ¼ anna is
required to be affixed to each envelope
1 anna and 3 pies 4 anna small
before it is presented for registration
square registration

1 anna and 3 pies 4 anna medium

commercial registration

8 1/4 anna air mail 4 ¼ anna large

( Commercialize) registration

3. Labels are issued from the central stamp store Nasik ( See mode of supplies in Part III ) in
sheets of 320 each from ¼ anna to 12 annas , and of 120 each from Re. 1 to Rs. 25.

Ordinary labels are sold to the public and to authorized vendors from local and Brand
Depots ( see rule in Part III) at the denoted vale, in quantities of not less than five rupees in vale,
and not including a fraction of a Re . Embossed envelops and post cards are sold in completed
packets only.

Stamp booklets of all denominations are to be sold to the public by the post offices only
specially authorized in this behalf.

Post-cards issued from the central stamp store in packets, single of 16 , reply of 8 and
service of 16 cards , while wrappers bearing a half anna stamp for newspapers and packets are
sold in packets of six each to the public and authorized vendors from Local and Branch Depots
where stocks are held at the following rates.

Rs. A. P.

For 1 0 0 7

For 2 0 1 2

For 3 0 1 9

For 4 0 2 4

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 CHAPTER 11

For 5 0 2 11

For 6 0 3 6

Service stamps are sold by local and branch depots to Government official and semi-
official bodies and institutions mentioned in clause 354 of the post and Telegraph Guide provided
the letter certify in writing that the stamps will be used on prepaying postage on communications
bonafide on the service of His Majesty or for the purpose stipulated in the said clause of the post
and Telegraph Guide.

It has been ruled by the Government o India that Service postage stamps may also be sold
to the public, provided that the value of stamps sold to any person at one time shall not be less
than 10 shillings or Rs. 6-8-0 and that an extra charge of half per cent . calculated on the face
value shall be made to cover incidental expenses . These stamps cannot be used of the pre-
payment of postage on private correspondence.

Envelops, ordinary and registration, are issued from the central stamp store Nasik , in
packets as below set forth , and are sold from local branch depots to the public and to authorized
vendors in complete packets at the following rates

Description Number of Price per packet

envelops in each
packet

Rs A. P.

(1) Commercial and square 12 0 15 0

envelops –At each Re. 0-1-3 each.

(2) Commercial and square 15 0 15 0

envelops –At Re 0-1-0 each

(3) Registration envelops--

(i) Small size ( 7 ½ . 4 ½ 12 2 9 0

inches at Re 0-4-9 each .

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(ii) Medium size ( 9 X 6 ¼ 8 2 0 0

inches ) at Re 0-4-0 each

(iii) large size ( 14 ½ X 5 ½ 8 2 2 0

inches) at Re. 0-4-3 each

(4) Air mail Embossed Envelopes 8 4 2 0

(commercial size) with 8 annas air
mail stamp and blue air mail label
printed on them at Re 0-8-3 each.

Stamps & C. , sold at all Post Offices.

4. Ordinary postage stamps , post cards and envelops of all descriptions as well as wrappers for
newspapers and packets are sold to the public in any quantity however small at all post offices
and postage stamps and post cards only at Telegraph offices at any time at which the office is
open to the public, Quarter –anna , one anna half anna and two anna stamps , 1 ¼ anna and 1
anna envelopes and inland post cards are sold by postmen of most the post offices throughout
India.

5. Spoilt or defaced stamps. – (1) Postage stamps ( whether adhesive , embossed , or

impressed) which have been obliterated , defaced , torn , cut or otherwise rendered imperfect, or
which have any work , letter figure, or design written printed, or impressed upon them otherwise
than by the authority of Government before posting , or which have been cut or otherwise
separated from embossed envelopes , post cards or wrappers, cannot be recognised in payment of
postage . The special registration envelops provided by the Post office , cannot be used for the
transmission of unregistered postal articles ( See clause 17 ).

NOTE - The performance of postage stamps with initials , or other identifying marks , traced in
minute holes not prohibited .

(2) The using for the payment of postage or postal fees, with intent to cause loss to
the Government , or a stamp that has already been used for that or any other purpose , is an
offence punishable with two years imprisonment. Or with fine or with both.

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6. Fictitious stamps . - The manufacture and use of fictitious postage stamps for any purpose
whatsoever is prohibited , and is an offence punishable under section 263 –A of the Indian Penal
code. Reproductions of stamps are , however , allowed for illustrations purpose in a philatelic
publication or in an article or section relating wholly to postage stamps which may appear in a
publication of a general character . Such reproduction however must be in black alone.

7. Rules for vend of postage stamps. - With reference to section 16(2) the following rules have
been made by the Governor general in council in regard to the vend , etc, of postage stamps:-

“ The officer in charge of each post office , at which letters are received for despatch, and
of each telegraph office, is required to keep a supply of ordinary postage stamps for sale to the
public sufficient for the probable demands of one week

Superintendent and inspectors of post office within their respective jurisdictions and any
other officers of the Post office authorized on the t behalf by the Head of Postal Circles are
empowered to examine the stock of postage stamps kept by any of the persons required to keep
postage stamps for sale to the public under the above rule:

8. Exchange of spoiled stamps. - Ordinary postage stamps belonging to licensed vendors,

which have become unfit for use , should not be taken in exchange for new postage stamps of the
same value, unless in very exceptional circumstances and only with the previous sanction of the
Director – General of Post offices in India.

In case of persons entitled to use “service” stamps “service stamps “ may be given in
exchange of for “ ordinary” stamps, provided the letter are in good conditions and fit for re-issue.
Fresh postage stamps , envelopes and post cards may be issued to Postmasters in
exchange for useless or obsolete ones returned by them provided that embossed envelops,
wrappers or post cards , which it is desired to exchange , are presented at the treasury only in
complete packets.

Damaged and obsolete stamps that can be counted and identified , should be sent once a
quarter to the controller of stamp , central stamp store, Nasik,. For destruction in accordance with
rule 37 of the rules { see part III , chapter I) issued by the Govt. of India for supply and
distribution of stamps.

In the case of bodies maintained from municipal and local funds or other like bodies or a
quasi Government nature, there is no objection to issue by the Treasury officers of ordinary in

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exchange of service postage stamps, or vice versa always provided that the stamps to be returned
to the treasury officers should also , after due enquiry , satisfy themselves as to the proper and
rightful ownership of the party applying for the exchange . In the case of applications for
exchange of service postage stamps from parties other than those authorised to keep them ,
treasury officers should , after ascertaining how the stamps came to be in possession of the
parties, obtain the orders of the controller of stamps , Nasik

(N.B. –Local bodies , such as Municipal Committees, district Boards, and cantonment
committees to do not use service stamps now)

The service postage stamps presented by and official who is authorised to use such stamps
may be exchanged for other service stamps of equivalent value, provided that the stamps which
are presented to the treasury are in good condition and fit for re-issue

9. As far as possible , defective stamp booklets returned by a Post office should be

exchanged for fresh booklets or postage stamps simultaneously with their return to the treasury ,
but when owing to the number of booklets returned being large it is not possible to examine them
at once at the treasury , the exchange should be made as soon as the booklets have been
examined to see that they contain the correct number of stamps.

[a1]forfurther rules relating to the supply , etc of postage stamps, see the Government of India Rules in Part III of
chapter I

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