Stamp Act, 1899

Section 26

Duty on instruments executed by or under authority of public officers

⚡ Quick Answer Reference: Section 26 Stamp Act, 1899

Provision: Section 26 of Stamp Act, 1899
Act: Stamp Act, 1899
Classification: tax
Jurisdiction: India

Statutory Content

What does Section 26 of Stamp Act, 1899 say?

Where any instrument is executed by or under the authority of any public officer, the duty on such instrument shall be leviable on the person executing the same, and not on the person on whom the instrument is to operate.

Indian StandardSection 26, Stamp Act, 1899

Bluebook (21st ed.)Stamp Act, 1899, § 26 (India)

Court Pleading StandardSection 26 of the Stamp Act, 1899

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

Common Questions about Section 26 Stamp Act, 1899

What is Section 26 of Stamp Act, 1899?

Section 26 of the Stamp Act, 1899 (Stamp Act, 1899) defines and regulates "Duty on instruments executed by or under authority of public officers". The section states: Where any instrument is executed by or under the authority of any public officer, the duty on such instrument shall be leviable on the person executing the same, and not on the per...

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