Section 70 Stamp Act, 1899 Explained: Duty on instruments relating to property situate in British India, but executed in a foreign country, and brought into British India | Nyaya

Statutory Content

What does Section 70 of Stamp Act, 1899 say?

Where any instrument relates to property situate in British India, but is executed in a foreign country, and is brought into 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 70, Stamp Act, 1899

Bluebook (21st ed.)Stamp Act, 1899, § 70 (India)

Court Pleading StandardSection 70 of the Stamp Act, 1899

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

Common Questions about Section 70 Stamp Act, 1899

What is Section 70 of Stamp Act, 1899?

Section 70 of the Stamp Act, 1899 (Stamp Act, 1899) defines and regulates "Duty on instruments relating to property situate in British India, but executed in a foreign country, and brought into British India". The section states: Where any instrument relates to property situate in British India, but is executed in a foreign country, and is brought into British India, the duty on such instrument shall be lev...

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