Stamp Act, 1899

Section 16

Duty on instruments executed by or on behalf of the Government

⚡ Quick Answer Reference: Section 16 Stamp Act, 1899

Provision: Section 16 of Stamp Act, 1899
Act: Stamp Act, 1899
Classification: tax
Jurisdiction: India
Summary: This section states that when a government instrument is executed, the person executing it must pay the duty on it before it can be registered. This means that the duty is the responsibility of the person executing the instrument, not the government.

Statutory Content

What does Section 16 of Stamp Act, 1899 say?

Where any instrument is executed by or on behalf of the Government, the duty thereon shall be paid by the person executing the instrument, and the instrument shall not be registered until the duty has been paid.

Indian StandardSection 16, Stamp Act, 1899

Bluebook (21st ed.)Stamp Act, 1899, § 16 (India)

Court Pleading StandardSection 16 of the Stamp Act, 1899

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

✓ VERIFIED FOR LEGAL ACCURACYReviewed & certified by Advocate Arjun Choudhury (Bar Council ID: D/8734/2015).

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Section Meaning & Purpose

What does Section 16 of Stamp Act, 1899 mean?

Plain English Explanation

This section states that when a government instrument is executed, the person executing it must pay the duty on it before it can be registered. This means that the duty is the responsibility of the person executing the instrument, not the government.

Practical Interpretation

In real-world practice, this section means that government officials or departments executing documents, such as deeds or agreements, must ensure that the necessary stamp duty is paid before the document can be registered with the relevant authorities.

Core Legal Purpose

The core purpose of this section is to ensure that the stamp duty on government instruments is paid by the person executing them, thereby preventing the government from being responsible for the duty and promoting transparency in government transactions.

Key Legal Elements

•The instrument must be executed by or on behalf of the Government.
•The duty on the instrument must be paid by the person executing it.
•The instrument cannot be registered until the duty has been paid.
•There is no exception or limitation mentioned in this section.

Practical Example

Practical Example of Section 16 Stamp Act, 1899

Suppose the Government of India wants to transfer a plot of land to a private company, say 'ABC Ltd.' The Government will execute a deed of transfer, which is a government instrument. According to Section 16, the duty on this instrument must be paid by the person executing it, which is the Government. Therefore, the Government must pay the stamp duty on the deed before it can be registered with the relevant authorities.

Common Questions (FAQ)

Frequently Asked Questions about Section 16 Stamp Act, 1899

Q: What is the punishment or consequence under Section 16 of Stamp Act, 1899?

This section is a procedural provision and does not prescribe a penal punishment. It only outlines the conditions for the registration of government instruments.

Q: Does this section apply to private individuals or public entities?

This section applies to government instruments executed by or on behalf of the Government, which includes public entities.

Q: Is an offence under this section bailable or cognizable?

This section is a procedural provision and does not prescribe a penal punishment, so it is neither bailable nor cognizable.

Common Questions about Section 16 Stamp Act, 1899

What is Section 16 of Stamp Act, 1899?

Section 16 of the Stamp Act, 1899 (Stamp Act, 1899) defines and regulates "Duty on instruments executed by or on behalf of the Government". In plain terms: This section states that when a government instrument is executed, the person executing it must pay the duty on it before it can be registered. This means that the duty is the responsibility of the person executing the instrument, not the government.

What are the elements of Section 16 of Stamp Act, 1899?

The essential elements of Section 16 of Stamp Act, 1899 are: The instrument must be executed by or on behalf of the Government.; The duty on the instrument must be paid by the person executing it.; The instrument cannot be registered until the duty has been paid..

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