Stamp Act, 1899

Section 68

Duty on instruments relating to property situate in British India, but executed out of British India

⚡ Quick Answer Reference: Section 68 Stamp Act, 1899

Provision: Section 68 of Stamp Act, 1899
Act: Stamp Act, 1899
Classification: tax
Jurisdiction: India

Statutory Content

What does Section 68 of Stamp Act, 1899 say?

Where any instrument relates to property situate in British India, but is executed 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 68, Stamp Act, 1899

Bluebook (21st ed.)Stamp Act, 1899, § 68 (India)

Court Pleading StandardSection 68 of the Stamp Act, 1899

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

Common Questions about Section 68 Stamp Act, 1899

What is Section 68 of Stamp Act, 1899?

Section 68 of the Stamp Act, 1899 (Stamp Act, 1899) defines and regulates "Duty on instruments relating to property situate in British India, but executed out of British India". The section states: Where any instrument relates to property situate in British India, but is executed out of British India, the duty on such instrument shall be levied according to the value of the i...

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