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Tamil Nadu Stamp (Increase of Duties) Act, 1962

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[1][Tamil Nadu Stamp (Increase of Duties) Act, 1962][2]


[3][Tamil Nadu Act 8 of 1962][4]      

[1st September, 1962]

An Act to increase the stamp duties chargeable on certain instruments under the Indian Stamp Act, 1899; as in force in the [5][State of Tamil Nadu].

BE it enacted by the Legislature of the [6][State of Tamil Nadu] in the Thirteenth Year of the Republic of India as follows:-

Section 1. Short title, extent and commencement.-

(1)     This Act may be called the [7][Tamil Nadu] Stamp (Increase of Duties) Act, 1962.

(2)     It extends to the whole of the [8][State of Tamil Nadu].

(3)     It shall come into force on such date as the State Government may, by notification, appoint.

Section 2. [Omitted]-


[9][* * *]

Section 3. Amendment of section 3 Central Act II of 1899.-


In section 3 of the principal Act, after the first ??? the following proviso shall be inserted, namely:-

“Provided further that any increase in the ??? of 1899 ??? under the [10][Tamil Nadu] Stamp (Increase of Act, 1962, shall nor have the effect of increasing duty payable in respect of instruments specified in clause (a) or clause (c) of Jus section and executed before the date of the commencement of that Act:”

Section 4. Central Act II of 1899 to have effect subject to certain amendments.-


The principal Act shall have effect as if-

(1)     sub-section (1) of section 4 and in the proviso have effect section 6, for the words “three rupees”, the words four rupees fifty naye paise” had been substituted;

(2)     in clause (a) of section 11, for the words “ten naye paise”, the words “twenty naye paise” had been substituted;

(3)     in clause (c) of the proviso to sub-section (3) of ion 32, in clause (a) of the proviso to section 35, in section (1) of section 40 and in section 41, for the words “ten naye paise” and “twenty-five naye paise”, the words “twenty naye paise” and “forty naye paise” had respectively been substituted;

(4)     in Schedule I-

(i)       in Article 25,-

(a)      in clause (a), for the words “three rupees”, the words “four rupees fifty naye paise” had been substituted;

(b)      in clause (b), for the words “Three rupees”, the words “Four rupees fifty naye paise” had been substituted;

(ii)      in Article 61,-

(a)      in clause (a), for the words “fifteen rupees” the words “twenty-two rupees fifty naye paise” had been Substituted;

(b)      in clause (b), for the words “Fifteen rupees”, the words “Twenty-two rupees fifty naye paise” had been substituted;

(iii)     in clause (c) of Article 62,-

(a)      in sub-clause (i), for the words “fifteen rupees”, the words “twenty-two rupees fifty naye paise” had been substituted;

(b)      in sub-clause (ii), for the words “Fifteen rupees”, the words “Twenty-two rupees fifty naye paise” been substituted.

Section 5. Insertion of new section 75-A in Central Act II of 1899.-


After station 75 of the principal Act, the following section shall be inserted, namely:-

“75-A. Rules made by the State Government to be placed before the State Legislature.-

(1)     All rules made by the State Government under this Act shall, unless they are expressed to come into force on a particular day, come, into force on the day on which they are published in the Official Gazette.

(2)     Every such rule shall, as soon as possible after it is made, be placed on the table of both Houses of the Legislature, and if, before the expiry of the session in which it so placed or the next session, both Houses agree in making any modification in any such rule or both Houses agree that the rule should not be made, the rule shall; thereafter have effect only in such modified former be of no effect, as the case may be, so however, that any such] modification or annulment shall be without prejudice to the validity of anything previously done under that rule.”.

Section 6. Extension of Central Act II of 1899 to the added territories, repeal and savings.-

(1)     The principal Act, as in force immediately before the commencement of this Act in the [11][State of Tamil Nadu except in the added territories and in so far as it relates to matters ??? respect to which the State Legislature has power to make laws for the State and as amended by this Act [12][* * * *] (hereinafter in this section referred to as the Central Act) is hereby extended to, and shall be in force in, the added territories.

(2)     If immediately before the commencement of this Act, there is in force in the added territories any law corresponding to the Central Act, such, corresponding law ???

(3)     The repeal by sub-section (2) of any law corresponding to the Central Act in force in the added ??? immediately before the commencement of this Act shall not affect-

(a)      the previous operation of any such law or ??? done or duly suffered thereunder, or

(b)      any right, privilege, obligation or liability acquired, accrued, or incurred under any such law, or

(c)      any penalty, forfeiture or punishment incurred in respect of any offence committed against any such law,

(d)      any investigation, legal proceeding., or remedy respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment, as aforesaid;

and any such investigation, legal proceeding or ??? may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if this Act had not been passed.

(4)     Subject to the provisions of sub-section (3), anything done or any action taken including any appointment or delegation made, notification, order, instruction or direction issued, rule, regulation or form framed, certificate granted or registration effected under any such corresponding law shall be deemed to have been done or taken under the corresponding provision of the Central Act and shall continue in force accordingly, unless and until superseded by anything done or any action taken under the Central Act.

(5)     For the purpose of facilitating the application of the Central Act in the added territories, any court or other authority may construe the Central Act with such alterations not affecting the substance as may be necessary or proper to adapt it to the matter before the court or other authority.

(6)     Any reference in the Central Act to a law which is not in force in the added territories shall, in relation to those territories, be construed as a reference to the corresponding law, if any, in force in those territories.

(7)     Any reference in any law which continues to be in force in the added territories after the commencement of this Act to any law repealed by sub-section (2) shall, in relation to those territories, be construed as a reference to the Central Act.

Explanation.-For the purpose of this section, the expression “added territories” shall mean the territories specified in the Second Schedule to the Andhra Pradesh and Madras (Alteration of Boundaries) Act, 1959 (Central Act 56 of 1959).


[1] These words were substituted for the word “Madras” by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.

[2] Received the assent of the President on the 30th August, 1962, first published in the Fort St. George Gazette Extraordinary on the 1st September, 1962 (Bhadra 10, 1884)

[3] These words were substituted for the word “Madras” by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.

[4] For Statement of Objects and Reasons, See Fort St. George Gazette Extraordinary, dated the 12th July, 1962, Part IV-Section 3, page 135.

[5] This expression was substituted for the expression “State of Madras” by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.

[6] This expression was substituted for the expression “State of Madras” by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.

[7] These words were substituted for the word “Madras” by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.

[8] This expression was substituted for the expression “State of Madras” by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.

[9]  The original section 2 read as follows:-

“2. Rates of stamp duty on certain instruments to be increased by fifty per cent.- Any instrument described in any of the undermentioned Articles of Schedule I to the Indian Stamp Act, 1899 (Central Act II of 1899) (hereinafter referred to as the principal Act) shall be chargeable with one and half times the amount of the stamp duty with which such instrument was chargeable immediately before the date of the commencement of this Act, and the said articles shall be read and construed accordingly:-

Articles 1 to 10, 12, 15 to 20-A, 22 to 24, 26, 28, 29, 31 to 36, 38 to 46, 48, 50, 51, 54 to 60, 62(b), (d) and (e) and 63 to 65.”.

In the said section for the portion beginning with the words and figures “Articles 1 to 10” and ending with the words and figures “and 63 to 65”, the following was substituted by section 4 of the Indian Stamp (Tamil Nadu Amendment) Act, 1973 (Tamil Nadu Act 27 of 1973), which came into force on the 1st July, 1973:-

“Articles 1 to 10, 12, 15 to 17, 18(a) and (b), 19 to 20-A, 22, 24, 26, 28, 29, 32(b)(ii), 34, 35(a)(i) and (ii), 26, 38, 39, 40(b) and (c), 41 to 46, 48(a) to (d) and (f), 50, 51, 54(b), 55 to 58, 60, 62(b), (d) and (e), 64 and 65”.

In the said portion for the expression “Articles 1 to 10”, the expression “Articles 1 to 4, 6 to 10” was again substituted by section 4 of the Indian Stamp (Tamil Nadu Amendment) Act, 1974 (Tamil Nadu Act 25 of 1974). The said section 2 itself was omitted by section 7(a) of the Indian Stamp (Tamil Nadu Amendment Act, 1975 (Tamil Nadu Act 24 of 1975).

[10] This expression was substituted for the expression “State of Madras” by the Tamil Nadu Adaptation of Laws Order, 1969 at amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.

[11] This expression was substituted for the expression “State of Madras” by the Tamil Nadu Adaptation of Laws Order, 1969 at amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.

[12] The brackets, words and figures “(including the increase of stanm” duty effected by section 2) were omitted by section 7(b) of the Indian Stamp (Tamil Nadu Amendment) Act, 1975 (Tamil Nadu Act 24 of 1975).