Stamp Act, 1899

Section 13

Stamp duties on documents

⚡ Quick Answer Reference: Section 13 Stamp Act, 1899

Provision: Section 13 of Stamp Act, 1899
Act: Stamp Act, 1899
Classification: tax
Jurisdiction: India
Liability / Punishment: Punishment for non-payment of stamp duty: fine not exceeding Rs. 100 or imprisonment for a term not exceeding three months, or both.

Statutory Content

What does Section 13 of Stamp Act, 1899 say?

The stamp duties imposed by this Act shall be charged on the issue of every document, and shall be paid by the person issuing the document. The duty shall be paid before the document is issued, and the document 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 13, Stamp Act, 1899

Bluebook (21st ed.)Stamp Act, 1899, § 13 (India)

Court Pleading StandardSection 13 of the Stamp Act, 1899

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

Criminal Liability

Punishment under Section 13 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 13 Stamp Act, 1899

What is Section 13 of Stamp Act, 1899?

Section 13 of the Stamp Act, 1899 (Stamp Act, 1899) defines and regulates "Stamp duties on documents". The section states: The stamp duties imposed by this Act shall be charged on the issue of every document, and shall be paid by the person issuing the document. The duty shall be paid before the docume...

What is the punishment under Section 13 of Stamp Act, 1899?

Under Section 13 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.

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