Section 6 Indian Stamp Act
Section 6 of the Indian Stamp Act 1899 is about Instruments coming within several descriptions in Schedule I. It is under ‘A.—Of the liability of instruments to duty’ of CHAPTER II (Stamp Duties) of the Act.
Instruments coming within several descriptions in Schedule I.
Subject to the provisions of the last preceding section, an instrument so framed as to come within two or more of the descriptions in Schedule I, shall, where the duties chargeable thereunder are different, be chargeable only with the highest of such duties:
Provided that nothing in this Act contained shall render chargeable with duty exceeding one rupee a counterpart or duplicate of any instrument chargeable with duty and in respect of which the proper duty has been paid.
STATE AMENDMENT
Himachal Pradesh.–
Amendment of section 6– In section 6 of the said Act- (1) After the word and figure “Schedule I” the words, figure and letter “or Schedule I-A” shall be inserted.
(2) In the proviso, for the words “one rupee” the words “two rupees” shall be substituted and after the words “has been paid” the following shall be added, namely;–
“unless it falls within the provisions of section 6-A”.
[Vide Himachal Pradesh Act 4 of 1953, s. 5]
Orissa.–
Amendment of section 6.–In the proviso the section 6 of the principal Act, for the words “one rupees and eight annas”, the words “ten rupees” shall be substituted.
[Vide Orissa Act 1 of 2003, s. 3]
STATE AMENDMENT
Himachal Pradesh.–
Addition of a new section 6-A.–After section 6 of the said Act, the following new section shall be inserted: —
6-A. Payment of Himachal Pradesh stamp duty on copies, counter-parts or duplicates when that duty has not been paid on the principal or original instrument.– (1) Notwithstanding anything contained in sections 4 or 6 or in any other law, unless it is proved that the duty chargeable under the Indian Stamp (Himachal Pradesh Amendment) Act, 1952 has been paid:–
(a) on the principal or original instrument as the case may be; or
(b) in accordance with the provisions of this section, the duty chargeable on an instrument of sale, mortgage or settlement other than a principal instrument or on a counterpart, duplicate or copy of any instrument shall, if the principal or original instrument would, when received in Himachal Pradesh, have been chargeable, under the Indian Stamp (Himachal Pradesh Amendment) Act, 1952, with a higher rate of duty with which the principal or original instrument would have been chargeable under section 19-A.
(2) Notwithstanding anything contained in section 35 or in any other law, no instrument, counterpart, duplicate or copy chargeable with duty under this section shall be received in evidence as properly stamped unless the duty chargeable under this section has been paid thereon:
Provided that a court before which any such instrument, counterpart, duplicate or copy is produced, shall permit the duty chargeable under this section, to be paid thereon and shall then receive it in evidence.
[Vide Himachal Pradesh Act 4 of 1953, s. 6]
