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

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(3B) Every instrument so endorsed shall thereupon be delivered, on an application in thisbehalf, to the person from whose possession the instrument came in the possession ofsuch Court, or as such person may direct, to any other person authorised by him.](4) The Collector may thereupon, notwithstanding anything contained in the orderadmitting such instrument in evidence:, or in any certificate granted under section 41, orin section 42, prosecute any person for any offence against the stamp law which theCollector considers him to have committed in respect of such instrument:Provided that -(a) no such prosecution shall be institute where the amount including duty and penalty,which, according to the determination of such Court, was payable in respect of theinstrument under section 34, Iris paid to the Court or the Collector, unless the Collectorthinks] that the offence was committed with an intention of evading payment of theproper duty;(b) except for the purposes of such prosecution no declaration made under this sectionshall affect the validity of any order admitting any instrument in evidence or of anycertificate granted under section 41.CHAPTER VIIOFFENCES AND PROCEDURE59. Penalty for executing etc. instrument not duly stamped.(1) 2 [Any person who, with the intention to evade the duty, executes or signs] otherwisethan as a witness any instrument chargeable with duty without the same being dulystamped shall, on conviction, for every such offence 3 [be punished with rigorousimprisonment for a term which shall not be less than one month but which may extend tosix months and with fine which may extend to five thousand rupees]:Provided that, when any penalty has been paid in respect of any instrument under section34, section 39 or section 58, the amount of such penalty shall be allowed in reduction ofthe fine (if any) subsequently imposed under this section in respect of the sameinstrument upon the person who paid such penalty.(2) If a share warrant is issued without being duly stamped, the company issuing thesame, and also every person who, at the time when it is issued, is the managing directoror secretary or other principal officer of the company, shall, on conviction, be punishedwith fine which may extend to five hundred rupees.___________________________1. These words were substituted for the words "is paid to the Collector, unless, he thinks"by Mah. 27 of 1985, .s. 39 (c), (w.e.f. 10-12-1985)2. These words were substituted for the words" Any person executing or signing" byMah. 27 of 1985, s. 40, (w.e.f. 10.12.1985).3. These words were :;ubstituted for the words "be punished with fine which may extendto five hundreti rupees" by Mah. 18 of 1989, s.9, (w.e.f. 1-12-1989).
1 [59A. No prosecution und~ section 59, if instrument admitted by Court.No person shall be prose(;uted under section 59, in respect of an instrument which wasproduced in Court and which was admitted after a decision by the .court that the saidinstrument was duly stamped or that no stamp was required.]60. Penalty for making false declaration on clearance list.Any person who in a clearance list makes a declaration which is false or which he eitherknows or believes to be false, shall, on conviction, be punished with 2 [rigorousimprisonment for a term which shall not be less than one month but which may extend tosix months and with fine which may extend to five thousand rupees.]61. Penalty for failure to cancel adhesive stamp.Any person required by section 12 to cancel an adhesive stamp, fails to cancel such stampin the manner prescribed by that section he shall, on conviction be punished with finewhich may extend to one hundred rupees.62. Penalty for omission to comply with provisions of section 28.Any person who, with intent to defraud the Government, -(a) executes any instrument in which all the facts and circumstances required by section28 to be set forth in such instrument are not fully and truly set forth; or(b) being employed or concerned in or about the preparation of any instrument, neglectsor omits fully and truly to set forth therein all such facts and circumstances; or(c) 3 [makes, any false statement or does any other act] calculated to deprive theGovernment of any duty or penalty under this Act, shall, on conviction, be punished witha fine which may extend to five thousand rupees.___________________________________________1. Section 59A was inserted by Mah. 27 of 1985. s. 41, (w.ef 10-12-1985).2. These words were substituted for the words "imprisonment for a term which mayextend to six months or wilt fine whichmay extend to five hundred rupees or with both" by Mah. 18 of 1989, s.10 (w.e.f.1.12.1989).3. These words were substituted for the words "does any oilier Act", by Mah. 27 of 1985,s. 42, (w.e.f. 10.12.1985).
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Constitutional Position -Law relate
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to values of property especially in
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If the documents creates an obligat
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Notification - Addition Officers fo
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Agreements entered into before 10 t
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3. The Court was constructed severa
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and the value of in question may be
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Page 19 and 20: eferred to in Section 47A and Rules
Page 21 and 22: includes an instrument by which a p
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Page 26 and 27: (d)with Securities and Exchange Boa
Page 28 and 29: 2. These words were substituted for
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
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Page 41 and 42: 1 [(2) (a) If any officer registeri
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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
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THE BOMBAY STAMP ACT, 1958 - Igrmaharashtra.gov.in

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