Stamp Act, 1899

Section 32

Duty on instruments executed by or on behalf of the Government

⚡ Quick Answer Reference: Section 32 Stamp Act, 1899

Provision: Section 32 of Stamp Act, 1899
Act: Stamp Act, 1899
Classification: tax
Jurisdiction: India
Summary: This section states that when a government instrument is executed, the stamp duty will be charged based on the value of the instrument, not on the official position of the person executing it.

Statutory Content

What does Section 32 of Stamp Act, 1899 say?

Where any instrument is executed by or on behalf of the Government, the duty on such instrument shall be levied according to the value of the instrument, and not according to the official character of the person executing the same.

Indian StandardSection 32, Stamp Act, 1899

Bluebook (21st ed.)Stamp Act, 1899, § 32 (India)

Court Pleading StandardSection 32 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 32 of Stamp Act, 1899 mean?

Plain English Explanation

This section states that when a government instrument is executed, the stamp duty will be charged based on the value of the instrument, not on the official position of the person executing it.

Practical Interpretation

In practice, this means that the stamp duty on government instruments will be calculated based on their monetary value, rather than the status of the person signing them.

Core Legal Purpose

The core purpose of this section is to ensure that government instruments are taxed fairly, based on their actual value, rather than the official position of the person executing them.

Key Legal Elements

•The instrument must be executed by or on behalf of the Government.
•The duty on the instrument must be levied according to its value.
•The official character of the person executing the instrument is not a factor in determining the duty.
•This section does not specify any exceptions or limitations.

Practical Example

Practical Example of Section 32 Stamp Act, 1899

Suppose the Government of India issues a notification to transfer a plot of land from the Ministry of Defence to the Ministry of Urban Development. The notification is executed by the Secretary of Defence on behalf of the Government. According to Section 32, the stamp duty on this instrument will be levied based on the value of the land, not on the official position of the Secretary of Defence.

Common Questions (FAQ)

Frequently Asked Questions about Section 32 Stamp Act, 1899

Q: What is the punishment or consequence under Section 32 of Stamp Act, 1899?

This section is a procedural provision and does not prescribe a penal punishment.

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

This section applies to 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 32 Stamp Act, 1899

What is Section 32 of Stamp Act, 1899?

Section 32 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 stamp duty will be charged based on the value of the instrument, not on the official position of the person executing it.

What are the elements of Section 32 of Stamp Act, 1899?

The essential elements of Section 32 of Stamp Act, 1899 are: The instrument must be executed by or on behalf of the Government.; The duty on the instrument must be levied according to its value.; The official character of the person executing the instrument is not a factor in determining the duty..

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