Stamp Act, 1899

Section 34

Duty on instruments executed by or on behalf of the Government in certain cases

⚡ Quick Answer Reference: Section 34 Stamp Act, 1899

Provision: Section 34 of Stamp Act, 1899
Act: Stamp Act, 1899
Classification: tax
Jurisdiction: India
Summary: This section explains that when a government official executes an instrument, and its value cannot be determined, the stamp duty will be calculated based on the official's position.

Statutory Content

What does Section 34 of Stamp Act, 1899 say?

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

Indian StandardSection 34, Stamp Act, 1899

Bluebook (21st ed.)Stamp Act, 1899, § 34 (India)

Court Pleading StandardSection 34 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 34 of Stamp Act, 1899 mean?

Plain English Explanation

This section explains that when a government official executes an instrument, and its value cannot be determined, the stamp duty will be calculated based on the official's position.

Practical Interpretation

In real-world scenarios, this section helps determine the stamp duty for government-issued instruments where the value is unknown. It ensures that the duty is levied fairly and consistently, based on the official's role.

Core Legal Purpose

The core purpose of this section is to provide a fair and consistent method for calculating stamp duty on government-issued instruments with unknown values, ensuring that the duty is levied based on the official's position.

Key Legal Elements

•The instrument must be executed by or on behalf of the Government.
•The value of the instrument must not be ascertainable.
•The duty on such instrument shall be levied according to the official character of the person executing the same.

Practical Example

Practical Example of Section 34 Stamp Act, 1899

Suppose Rajesh, a government official, executes a deed on behalf of the Government. However, the value of the deed is not clearly stated. According to Section 34 of the Stamp Act, 1899, the stamp duty will be calculated based on Rajesh's official character. If Rajesh is a high-ranking official, the duty will be higher than if he were a lower-ranking official.

Common Questions (FAQ)

Frequently Asked Questions about Section 34 Stamp Act, 1899

Q: What is the punishment or consequence under Section 34 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 34 Stamp Act, 1899

What is Section 34 of Stamp Act, 1899?

Section 34 of the Stamp Act, 1899 (Stamp Act, 1899) defines and regulates "Duty on instruments executed by or on behalf of the Government in certain cases". In plain terms: This section explains that when a government official executes an instrument, and its value cannot be determined, the stamp duty will be calculated based on the official's position.

What are the elements of Section 34 of Stamp Act, 1899?

The essential elements of Section 34 of Stamp Act, 1899 are: The instrument must be executed by or on behalf of the Government.; The value of the instrument must not be ascertainable.; The duty on such instrument shall be levied according to the official character of the person executing the same..

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