धारा 3

In this Act, unless there is anything repugnant in the subject or context,- (a) "Ad valorem stamp" means a stamp which is affixed to a document in accordance with the rate or rates prescribed by this Act in respect of the value of the instrument or document; (b) "Ad valorem stamp duty" means the duty chargeable on an instrument or document under this Act in accordance with the rate or rates prescribed by this Act in respect of the value of the instrument or document; (c) "Ad valorem stamp paper" means paper on which an ad valorem stamp is impressed; (d) "Ad valorem stamp duty" means the duty chargeable on an instrument or document under this Act in accordance with the rate or rates prescribed by this Act in respect of the value of the instrument or document; (e) "Document" means any document, whether relating to property of any description or not, which is required by this Act to be stamped; (f) "Instrument" means any document, whether relating to property of any description or not, which is required by this Act to be stamped; (g) "Non-judicial stamp paper" means paper on which a non-judicial stamp is impressed; (h) "Non-judicial stamp" means a stamp which is impressed on paper in accordance with the rate or rates prescribed by this Act in respect of the value of the instrument or document; (i) "Non-judicial stamp duty" means the duty chargeable on an instrument or document under this Act in accordance with the rate or rates prescribed by this Act in respect of the value of the instrument or document; (j) "Stamp" means any stamp impressed on paper in accordance with the rate or rates prescribed by this Act in respect of the value of the instrument or document; (k) "Stamp duty" means the duty chargeable on an instrument or document under this Act in accordance with the rate or rates prescribed by this Act in respect of the value of the instrument or document; (l) "Stamp paper" means paper on which a stamp is impressed; (m) "State Government" means the Government of any State in India; (n) "Value of an instrument or document" means the value of the instrument or document as ascertained in accordance with the provisions of this Act.