THE BOMBAY STAMP ACT, 1958 - Igrmaharashtra.gov.in

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2. These words were substituted for the words “one month” by Mah. 9 of 1988,s.33(b), (w.e.f. 22.4.1988)3. These explanation was added by Mah. 9 of 1988,s. 33(c), (w.e.f. 22.4.1988)4. Sub-Section 4 was substituted by Mah. 20 of 1994,s. 3(3), (w.e.f. 28.2.1994)5. These words were inserted by Mah. 9 of 1997,s. 7, (w.e.f. 15.9.1996)10. Use of adhesive stamps.The following instruments may be stamped with adhesive stamps, namely:-(a) 1 [ * * * * * ][ 2 (b) instruments mentioned at 3 [ articles 1,]5(a) to(g), 17,29,37,[411] ],42,43,59(a) and 62 in Schedule I].11. Cancellation of adhesive stamps.(1) (a) Whoever affixes any adhesive stamp to any instrumentchargeable with duty which has been executed by any person shall, whenaffixing such stamp, cancel the same so that it cannot be used again; and(b) Whoever executes any instrument on any paper bearing anadhesive stamp shall, at the time of execution, unless such stamp has beenalready cancelled in the manner aforesaid, cancel the same so that it cannot beused again.(2) Any instrument bearing an adhesive stamp which has not beencancelled so that it cannot be used again, shall, so far as such stampisconcerned, be deemed to be unstamped.(3) The person required by sub-section (1) to cancel an adhesive stampmay cancel it by writing on or across the stamp his name orinitials or thename or initials or his firm with the true date of his so writing, or in any othereffectual manner.___________________1. This clause was deleted, by Mah. 9 of 1988,s. 34(a), (w.e.f. 22.4.1988)2. Clause (b) was substituted for the original clauses (b) and (c) by Mah. 10of 1965,s. 3.3. This word and figure was substituted for the word and letter “article Nos.”,by Mah. 9 of 1988,s. 34(b), (w.e.f. 22.4.1988)4. These figures were substituted for the figures, brackets and letter “41(a)”,by Mah. 27 of 1985,s.8.(w.e.f. 10.12.1985)1 [13. Instruments stamped with impressed stamps how to be written.Every instrument for which sheet or paper stamped with impressed stampis used shall be written in such manner that the writing may appear on the face and, ifrequired, on the reverse of such sheet son that it cannot be used for or applied to anyother instrument.Explanation I.- Where two or more sheets of papers stamped withimpressed stamps are used to make up the amount of duty chargeable in respect of anyinstrument, either a portion of such instrument shall be written on each sheet so use, or
the sheet on which no such portion is written shall be signed by the executants or one ofthe executants, with an endorsement indication that the additional sheet is attached to thesheet on which the instrument is written.Explanation II.- Where the sheet or sheets bearing impressed stamps is orare insufficient to admit of the entire instrument being written thereon, so much plainpaper may be subjoined thereto as may be necessary for completing the writing of suchinstrument, provided a substantial part of the instrument is written on the sheet whichbears the stamp before any part is written on the plain paper so subjoined; and such plainpaper may or may not ;be signed by the executant but where it is not so signed it shall notrender the instrument not duly stamped.]__________1. Section 13 was substituted for the original by Mah. 27 of 1985,s. 9, (w.e.f.10.12.1985)14. Only on e instrument to be on same stamp.No second instrument chargeable with duty shall be written upon a piece ofstamped paper upon which an instrument chargeable with duty has already beenwritten;Provided that nothing in this section shall prevent any endorsement which isduly stamped or is not chargeable with duty being made upon any instrument forthe receipt of any money or goods the payment or delivery of which is securedthereby.1 [14 A. Alterations in instruments how to be charged.Where due to material alternations made in an instrument by a party, withor without the consent of other parties, the character of the instrument is materially orsubstantially altered, then such instrument shall require a fresh stamp paper according toits altered character.]15. Instrument written contrary to section 13, 2 [14 or 14A deemed notduly stamped.]Every instrument written in contravention of section 13 3 [14 or 14A] shallbe deemed to be 4 [not only stamped.]16. Denoting Duty.Where the duty with which an instrument is chargeable, or its exemptionfrom duty, depends in any manner upon the duty actually paid in respectof another instrument, the payment of such last mentioned duty shall, ifapplication is made in writing to the Collector for the purpose, and onproduction of both the instruments, be noted upon such first mentionedinstrument by endorsement under the hand of the Collector in such othermanner (if any) as the State Government may, by rules, prescribe.(C) – of the time of stamping Instruments17. Instruments executed in State.All instruments chargeable with duty and executed by any person in thisstate shall be stamped before or at the time of execution 1[or immediatelythereafter] 2 [or on the next working day following the day of execution :]
Page 2 and 3: Constitutional Position -Law relate
Page 4 and 5: to values of property especially in
Page 6 and 7: If the documents creates an obligat
Page 8: Notification - Addition Officers fo
Page 11 and 12: Agreements entered into before 10 t
Page 13 and 14: 3. The Court was constructed severa
Page 15 and 16: and the value of in question may be
Page 17 and 18: considering the correspondence that
Page 19 and 20: eferred to in Section 47A and Rules
Page 21 and 22: includes an instrument by which a p
Page 23 and 24: 5. Instrument relating to several d
Page 26 and 27: (d)with Securities and Exchange Boa
Page 30 and 31: 3 [Provided that the clearance list
Page 32 and 33: 1 [25. How transfer in consideratio
Page 34 and 35: Provided also that, where proceedin
Page 36 and 37: (E) -Duty by whom payable30 . Dutie
Page 39 and 40: Subjective satisfaction to be on ob
Page 41 and 42: 1 [(2) (a) If any officer registeri
Page 43 and 44: 1 [Provided further that, in respec
Page 45 and 46: NotesThe section applies to eight t
Page 47 and 48: he thinks just and proper; and the
Page 49 and 50: instrument from the party and, afte
Page 51 and 52: Government or where it bears the ce
Page 53 and 54: 37. Instruments impounded how dealt
Page 55 and 56: Subjective satisfaction to be on ob
Page 57 and 58: executed, some other person was bou
Page 59 and 60: (a) the stamp on any paper inadvert
Page 61 and 62: 50. Allowance for misused stamps.(1
Page 63 and 64: (2) The Chief Controlling Revenue A
Page 65 and 66: Under sub-section (2) if the Collec
Page 67 and 68: 1 [(4) Without prejudice to the pro
Page 69: 1 [59A. No prosecution und~ section

THE BOMBAY STAMP ACT, 1958 - Igrmaharashtra.gov.in

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