The Stamp Act, 1899

( ACT NO. II OF 1899 )

A.-- Of the Liability of Instruments to Duty.

3. Instruments chargeable with duty.

4. Several instruments used in single transaction of sale, mortgagee or settlement.

5. Instruments relating to several distinct matters.

6. Instruments coming within several descriptions in Schedule I.


7. Policies of sea-insurance.

8. Bonds, debentures or other securities issued on loans under Act XI of 1879.

9. Power to reduce, remit or compound duties.

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

10. Duties how to be paid.

11. Use of adhesive stamps.

11A. Payment of stamp duties on insurance policy in certain cases by challan, pay order or Bank draft.

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. Instruments written contrary to section 13 or 14 deemed unstamped.

16. Denoting duty

C.--Of the Time of Stamping instruments.

17. Instruments executed in Bangladesh.

18. Instruments other than bills, and notes executed out of Bangladesh.

19. Bills and notes drawn out of Bangladesh.

19A. [Omitted]

D.- Of Valuations for Duty.

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 mortgagees 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.

27. Facts affecting duty to be set forth in instrument.

28. Direction as to duty in case of certain conveyances.

E.-- Duty by whom payable.

29. Duties by whom payable.

29A. [Omitted]

E.-- Duty by whom payable.

30. Obligation to give receipt in certain cases.

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Ministry of Law, Justice and Parliamentary Affairs