Power to reduce, remit or compound duties

Payment of duty

Rules

Instruments stamped with adhesive stamps

Cancellation of adhesive stamps

Mrs. Gr parry v. union of India, ('MANU/PH/0038/1961');

Pole chand v. hukum chand, ('MANU/MP/0093/2000')

Instruments stamped with impressed stamp

Use of two or more stamp papers

Only one instrument to be on same stamp

Illustration

Denoting duty

Bills and notes drawn outside India

Duty by whom payable

Adjudication as to proper stamp

Certificate by collector

Examination and impounding of instruments

Instruments not duly stamped inadmissible in evidence

Admission of instruments where not to be questioned

Admission of improperly stamped instruments

How to deal with impounded instruments

Power of collector to refund penalty

Power of collector to stamp impounded instrument

Undervalued instruments

Factors for Determination of market value

Allowances for stamps