Section 12 Stamp Act, 1899 Explained: Stamp duties on instruments — Punishment, Bail & Case Law | Nyaya

Statutory Content

What does Section 12 of Stamp Act, 1899 say?

The stamp duties imposed by this Act shall be charged on the execution of every instrument, and shall be paid by the person executing the instrument. The duty shall be paid before the instrument is executed, and the instrument shall not be valid unless the duty has been paid. The duty shall be paid in the manner prescribed by the Collector, and the Collector shall issue a receipt for the duty paid.

Indian StandardSection 12, Stamp Act, 1899

Bluebook (21st ed.)Stamp Act, 1899, § 12 (India)

Court Pleading StandardSection 12 of the Stamp Act, 1899

Canonical Web linkhttps://nyaya.cloud/acts/stamp-act-1899/12

Embed this Section Card

Want to display this Section explanation card on your website? Copy and paste the HTML code below:

<iframe src="https://nyaya.cloud/api/widget/section?act=stamp-act-1899&sec=12" width="100%" height="250" style="border:none; border-radius:8px;"></iframe>

Source: Gazette of India (Official Publication)Verify egazette.gov.in ↗

Criminal Liability

Punishment under Section 12 Stamp Act, 1899

Punishment for non-payment of stamp duty: fine not exceeding Rs. 100 or imprisonment for a term not exceeding three months, or both.

Common Questions about Section 12 Stamp Act, 1899

What is Section 12 of Stamp Act, 1899?

Section 12 of the Stamp Act, 1899 (Stamp Act, 1899) defines and regulates "Stamp duties on instruments". The section states: The stamp duties imposed by this Act shall be charged on the execution of every instrument, and shall be paid by the person executing the instrument. The duty shall be paid before ...

What is the punishment under Section 12 of Stamp Act, 1899?

Under Section 12 of Stamp Act, 1899, the prescribed liability/punishment is: Punishment for non-payment of stamp duty: fine not exceeding Rs. 100 or imprisonment for a term not exceeding three months, or both.

Landmark Case Laws