INDIAN STAMP ACT, 1899 (JHARKHAND AMENDMENT)

Section 10 - Duties how to be paid

(1)     Except as otherwise expressly provided in this Act, all duties with which any instruments are chargeable shall be paid, and such payment shall be indicated on such instruments, by means of stamps-

(a)      according to the provisions herein contained; or

(b)      when no such provision is applicable thereto-as the [1][State Government] may by rule direct.

(2)     The rules made under sub-section (1) may, among other matters, regulate,-

(a)      in the case of each kind of instrument-the description of stamps which may be used;

(b)      in the case of instruments stamped with impressed stamps-the number of stamps which may be used;

(c)      in the case of bills of exchange or promissory notes [2][***] the size of the paper on which they are written.

[STATE AMENDMENTS

JHARKHAND

[3][The section 10 (1) of the Principal Act, is substituted in the following manner:-

"10. Duties how to be paid-

(1)     If otherwise not provided in this Act, all duties with which instruments are chargeable, shall be paid and such payment shall be indicated on such instruments, by means of stamps or through any other manner as may be prescribed by the State Government as follows:-

(a)      according to the provisions herein contained or

(b)      when no such provision is applicable thereto as the State Government may by rule direct.]