Stamp Act, 1899

Section 67

Duty on instruments relating to property situate out of British India

⚡ Quick Answer Reference: Section 67 Stamp Act, 1899

Provision: Section 67 of Stamp Act, 1899
Act: Stamp Act, 1899
Classification: tax
Jurisdiction: India

Statutory Content

What does Section 67 of Stamp Act, 1899 say?

Where any instrument relates to property situate out of British India, the duty on such instrument shall be levied according to the value of the instrument, and not according to the value of the property or interest affected by the instrument. The duty shall be levied on the instrument in the same manner as if it had been executed by a private person.

Indian StandardSection 67, Stamp Act, 1899

Bluebook (21st ed.)Stamp Act, 1899, § 67 (India)

Court Pleading StandardSection 67 of the Stamp Act, 1899

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

Common Questions about Section 67 Stamp Act, 1899

What is Section 67 of Stamp Act, 1899?

Section 67 of the Stamp Act, 1899 (Stamp Act, 1899) defines and regulates "Duty on instruments relating to property situate out of British India". The section states: Where any instrument relates to property situate out of British India, the duty on such instrument shall be levied according to the value of the instrument, and not according to th...

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