The Indian Stamp Act, 1899

The Indian Stamp Act, 1899 is a cornerstone fiscal legislation that regulates the imposition of stamp duty on a wide range of legal, commercial, and property-related instruments across India. This Act ensures the proper execution, authentication, and enforceability of documents by prescribing mandatory stamp duties and penalties for non-compliance.

This book presents the bare text of the Indian Stamp Act, 1899 in a clear and authoritative format, making it an essential reference for professionals dealing with conveyances, agreements, leases, powers of attorney, and other chargeable instruments. It covers key provisions relating to assessment of duty, instruments not duly stamped, adjudication, refunds, penalties, and prosecution for evasion of stamp duty.

Given its close connection with property law, contract law, and taxation law, the Indian Stamp Act is frequently applied in courts, registration offices, and commercial transactions. This publication is ideal for academic study, legal drafting, and professional compliance, providing readers with a reliable and up-to-date statutory reference.