The Indian Stamp Rules, 1925

{
    "id": 14980,
    "slug": "the-indian-stamp-rules-1925",
    "title": "The Indian Stamp Rules, 1925",
    "short_title": "The Indian Stamp Rules, 1925",
    "act_number": "As applicable to Andhra Pradesh",
    "act_year": 1925,
    "act_type": "STATE",
    "location": "Andhra Pradesh",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Indian Stamp Rules, 1925",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definition",
            "chapter": null,
            "content": "(a) \" The Act \" means the Indian Stamp Act, 1899 (II of 1899)\n(b) \" Section \" means a section of the Act.\n(c) \" Schedule \" means a schedule of the Act.\n(d) \" The Inspector-General of Stamps \" means the Inspector General of Stamps, Andhra Pradesh, Hyderabad, or any officer appointed by the Government to perform the functions of \"Inspector-General of Stamps\". (G.O.Ms. No. 1060, Rev., dated 2.6.1959).\nN.B.\n(e) \" Government \" means unless there is anything repugnant in the subject or context, the \"Government of Andhra Pradesh\" (G.O.Ms.No. 1060, Rev., dated 2.6.1959).",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Description of Stamps",
            "chapter": null,
            "content": "(i) all duties with which any instrument is chargeable shall be paid and such payment shall be indicated on such instrument by means of stamps issued by Government for the purposes of the Act;\n(ii) a stamp which by any word or words on the face of it is appropriated to any particular kind of instrument, shall not be used for as instrument of any other kind.\n(iii) stamps purchased in Andhra Pradesh State alone shall be used for instruments chargeable with duty under the Act as in force 479 in that State. (G.O.Ms.No. 2454, Revenue (u), dated 30th December 1957):\nNote\n(iv) the stamp papers shall bear the endorsements of the stamp vendors prescribed in the rule made under Section 74. (G.O. Ms. No. 561, Revenue (u), dated 12th June 1969).\n(a) impressed stamps, and\n(b) adhesive stamps.\nChapter-II\nOf Impressed Stamps",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Hundis",
            "chapter": null,
            "content": "(a) A hundi payable otherwise than on demand, but not at more than one year after date or sight and for or an amount not exceeding rupees thirty thousand in value, shall be written on paper on which a stamp of the proper value bearing the word \" hundi \" has been engraved or embossed.\n(b) A hundi for an amount exceeding rupees thirty thousand in value, payable at more than one year after date or sight, shall be written on paper supplied for sale by the Government to which a label has been affixed by the Inspector-General of Stamps, and impressed by him in the manner prescribed by Rule 11.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Promissory Notes and Bills of Exchange",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Other Instruments",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Provision where single sheet of paper is insufficient",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. One anna, two annas, ten naye paise and fifteen naye paise impressed Stamps",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. The proper officer",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Affixing and Impressing of Labels by proper officer permissible in Certain Cases",
            "chapter": null,
            "content": "(i) those specified in Appendix II, and the counterparts thereof other than instruments on which the duty is less than fifteen naye paise; and\n(ii) those specified in Appendix Ill, when written in any European language, and accompanied, if the Language is not in English, by a translation in English:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Mode of affixing and impressing labels",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Certain Instruments to be stamped with Impressed Labels",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "CHAPTER III",
            "chapter": "CHAPTER III",
            "content": "Of Adhesive Stamps",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "13",
            "title": "13. Use of Adhesive stamps on certain instruments",
            "chapter": null,
            "content": "(a) Bills of exchange payable otherwise than on demand and drawn in sets, [when the amount of duty does not exceed ten naye paise] for each part of the set.\n(This has become obsolete as bills of exchange drawn in sets are not chargeable on a different scale and as duty in no case less than 25 paise).\n(b) Transfer of debentures of public companies and associations.\n(c) [Copies of maps or plans, printed copies and copies of or extracts from registers given on printed forms when chargeable with duty under Article 24 of Schedule 1 (Article 21 of Schedule 1-A, Andhra Pradesh)] .\n(d) Instruments chargeable with duty under Articles 5 (a) and (b) and 43 of Schedule I (Articles 5 (a) and (b) and 38 of Schedule I-A Andhra Pradesh).\n(e) Instruments chargeable with stamp duty under Article 47 of Schedule I.\n(f) Instruments chargeable with stamp duty under Article 37, 49 (a) (ii) and (iii) and 52 of Schedule I and Articles 17 and 32 of Schedule I-A.\n(g) Instruments of transfer of shares of public companies or associations.\n(h) Bonds executed under any law relating to a central duty of excise or any rules made thereunder.\n(i) [Omitted as per G.O.Ms.No. 2734, (Rev)].\n13-A.\n(G.O.Ms.No. 367 Revenue, 27th January, 1962)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "14",
            "title": "14. Supply of deficient duty on transfer of shares",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "15",
            "title": "15. Enrolment of Advocates, Vakils or Attorneys",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "16",
            "title": "16. Adhesive stamp or stamps denoting duty of four annas etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "17",
            "title": "17. Special Adhesive stamps to be used in certain cases",
            "chapter": null,
            "content": "(a) Bills of exchange, cheques and promissory notes drawn or made out of State and chargeable [with a duty of more than ten naye paise] with stamps bearing the words \"Foreign Bill.\"\n(b) Separate instruments of transfers of shares and transfers of debentures of Public Companies and Associations with stamps bearing the words \"Share Transfer.\"\n(c) Entry as an Advocate, Vakil or Attorney on the roll of any High Court, with stamps bearing the words \"Advocate\", \"Vakil\" or \"Attorney\" as the case may be.\n(d) Notarial acts with foreign bill stamps bearing the word \"Notarial\"\n(e) [Copies of maps, or plans, printed copies and copies of or extracts from registers given on printed forms] certified to be true copies with Court - fee stamps.\n(f) Instruments chargeable with stamp duty under Articles 5 (a) and (b) or 38 of Schedule 1-A with stamps bearing the words \"Agreement\" or \"Broker's Note\" respectively.\n(g) Instruments chargeable with stamp duty under Article 47 of Schedule I; with stamps bearing the words \"Insurance.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "CHAPTER IV",
            "chapter": "CHAPTER IV",
            "content": "Miscellaneous",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "18",
            "title": "18. Provision for cases in which improper description of stamp is used",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "19",
            "title": "19. Evidence as to circumstances of claim to refund or renewal",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "19A",
            "title": "19A. Furnishing of affidavit regarding instruments executed out of India",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "20",
            "title": "20. Payment of allowances in respect of spoiled or misused stamps or on the renewal of debentures",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "55",
            "title": "21. Mode of Cancelling original debenture on refund under Section 55",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "22",
            "title": "22. Rewards",
            "chapter": null,
            "content": "Appendix - I\nAppendix - I\n\"Proper officers within the meaning of Rule 9\"\n\"Proper officers within the meaning of Rule 9\"\nAppendix - II\nAppendix - II\nList of Instruments referred to in Rule 10(i)\nList of Instruments referred to in Rule 10(i)\nNo. of Art, in Schedule I-A\nNo. of Art, in Schedule I-A\n1.\nAdministration bond\n2\n2.\nAffidavits\n4\n3.\nAppointments made in execution of a power\n7\n4.\nArticles of Association of a Company\n10\n5.\nArticles of clerkship\n11\n6.\nBills of lading\n14\n7.\nCharter parties\n18\n8.\nDeclarations of trust\n55(a)\n9.\nInstruments evidencing an agreement relating to (1) the deposit of title deeds or instruments constituting or being evidence of the title to any property whatever (other an a marketable security), or (2) the pawn or pledge or hypothecation of movable property.\n6\n10.\nLeases partly printed or lithographed in an Oriental language, when the written matter does not exceed one-fourth of the printed matter.\n31\n11.\nMemorandum of Association of Companies\n34\n12.\nMortgage of crops.\n36\n13.\nNotes of protest by Master of Ships\n39\n14.\nRevocations of trust\n55-B\n15.\nShare-warrants issued by a Company in accordance with Section 43 of the Indian Companies Act, 1913 (VII of 1913)\n50\n16.\nWarrants for goods.\n56\n17.\nNote or memorandum when the duty payable exceeds fifteen naye paise\n(38b)\n18.\nTransfers of the descriptions mentioned in Articles 62, Clause (a) of Schedule 1 and Article 53, Clause (b) of Schedule I-A when the duty payable exceeds Rs.15. (Art. 62 (a) of Schedule I and Art. 53 of Schedule I-A) [G.0.3197, Rev., 17-12-1931 (Mad.) and G.O.Ms.No.1060 Rev, 2-6-1959 (Andhra Pradesh)].\nAppendix - III\nAppendix - III\nList of Instruments referred to in Rule 10 (ii)\nList of Instruments referred to in Rule 10 (ii)\nNo. of Art in Schedule I or Schedule I-A\nNo. of Art in Schedule I or Schedule I-A\n1.\nAgreements or Memorandums of agreement which, in the opinion of the proper officer, cannot conveniently be written on sheets of paper on which the stamps are engraved or embossed.\n5 of Schedule 1-A\n2.\nInstruments engrossed on parchment and written in the English style which, in the opinion of such officer, cannot conveniently be written on sheets of paper on which the stamps are engraved or embossed.\n3.\nAwards\n12 of Schedule I-A\n4.\nBills of exchange payable otherwise than on demand and drawn in India.\n13(b) and (c) of Schedule I\n5.\nBonds\n13,14,23,30,47 and 48 of Schedule I-A\n6.\nCertificates of Sale.\n17 of Schedule I-A\n7.\nComposition deeds\n19 of Schedule I -A\n8.\nConveyances.\n20 of Schedule I-A\n8A.\nDebentures\n27 of Schedule I\n9.\nInstruments imposing a further charge on mortgaged property.\n28 of Schedule I-A\n10.\nInstruments of Apprenticeship\n9 of Schedule I-A\n11.\nInstruments of co-partnership.\n41-A of Schedule I-A\n12.\nInstruments of dissolution of partnership\n41-B of Schedule I-A\n13.\nInstruments of exchange\n27 of Schedule I-A\n14.\nInstruments of gift\n29 of Schedule I-A\n15.\nInstruments of partition\n40 of Schedule I-A\n16.\nLeases\n31 of Schedule 1-A\n17.\nLetters of licence\n33 of Schedule 1-A\n18.\nMortgage deeds.\n35 of Schedule I-A\n19.\nPowers of attorney.\n42 of Schedule 1-A\n20.\nReconveyance of mortgaged property.\n45 of Schedule 1-A\n21.\nReleases\n46 of Schedule I-A\n22.\nSettlements\n49 of Schedule I-A\n23.\nTransfers of the description mentioned in Art. 53, Cls, (c), (d) and (e) of Sch I-A\n53 (c) (d) and (e) of Schedule 1-A\n[24.\nPolicy of Insurance under Article 47 of Schedule I]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        }
    ],
    "metadata": {
        "Act ID": "AP041",
        "Act Number": "As applicable to Andhra Pradesh",
        "Enactment Date": "",
        "Act Year": "1925",
        "Short Title": "The Indian Stamp Rules, 1925",
        "Type": "STATE",
        "Location": "Andhra Pradesh"
    },
    "updated_at": "2026-09-29 21:55:19"
}