Stamp Act, 1899 alongwith Rules

This comprehensive edition of the Stamp Act, 1899 alongwith Rules provides a complete and authoritative framework governing the levy, collection, and administration of stamp duties in India. As stamp duty plays a pivotal role in validating a wide range of legal and commercial instruments—including property transactions, agreements, bonds, securities, and business contracts—this book serves as an indispensable resource for professionals and individuals alike. It includes the full text of the Act, detailing definitions, chargeable instruments, rates of duty, valuation rules, adjudication procedures, impounding of insufficiently stamped documents, and penalties for non-compliance. The accompanying Rules clarify procedural requirements such as methods of stamping, use of impressed and adhesive stamps, cancellation processes, and responsibilities of executing parties. The book also covers exemptions, special provisions for government instruments, and duties specific to various states, enabling a more practical understanding of real-world applications. Presented in a clear, structured, and user-friendly format, it helps readers navigate complex revenue documentation and compliance obligations effectively. Ideal for lawyers, registrars, bankers, tax practitioners, corporates, and students of law, this edition offers precise legal guidance for executing legally valid instruments and ensuring proper stamping under statutory requirements. Whether used in practice, litigation, or academic study, it remains a definitive reference on stamp duty law in India.