Section 32 in The Indian Stamp Act, 1899

Loading case document...

Please wait

32. Certificate by Collector.

(1)When an instrument brought to the Collector under section 31 is, in his opinion, one of a description chargeable with duty, and

(a)the Collector determines that it is already fully stamped, or

(b)the duty determined by the Collector under section 31, or such a sum as, with the duty already paid in respect of the instrument, is equal to the duty so determined, has been paid,

the Collector shall certify by endorsement on such instrument that the full duty (stating the amount) with which it is chargeable has been paid

(2)When such instrument is, in his opinion, not chargeable with duty, the Collector shall certify in manner aforesaid that such instrument is not so chargeable

(3)Any instrument upon which an endorsement has been made under this section, shall be deemed to be duly stamped or not chargeable with duty, as the case may be, and, if chargeable with duty, shall be receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly stamped:Provided that nothing in this section shall authorise the Collector to endorse

(a)any instrument executed or first executed in [India] [Substituted by Act 43 of 1955, Section 2, for "the States" (w.e.f. 1.4.1956).] and brought to him after the expiration of one month from the date of its execution or first execution, as the case may be;

(b)any instrument executed or first executed out of [India] [Substituted by Act 43 of 1955, Section 2, for "the States" (w.e.f. 1.4.1956).] and brought to him after the expiration of three months after it has been first received in [India] [Substituted by Act 43 of 1955, Section 2, for "the States" (w.e.f. 1.4.1956).]; or

(c)any instrument chargeable [with a duty not exceeding ten naye paise] [Substituted by Act 19 of 1958, Section 4, for "with the duty of one anna or half an anna" (w.e.f 1.10.1958).] or any bill of exchange or promissory, note, when brought to him, after the drawing or execution thereof, on paper not duly stamped

Section 32 in The Indian Stamp Act, 1899

32. Certificate by Collector.

(1)When an instrument brought to the Collector under section 31 is, in his opinion, one of a description chargeable with duty, and

(a)the Collector determines that it is already fully stamped, or

(b)the duty determined by the Collector under section 31, or such a sum as, with the duty already paid in respect of the instrument, is equal to the duty so determined, has been paid,

the Collector shall certify by endorsement on such instrument that the full duty (stating the amount) with which it is chargeable has been paid

(2)When such instrument is, in his opinion, not chargeable with duty, the Collector shall certify in manner aforesaid that such instrument is not so chargeable

AI Summary

I am unable to provide a summary of a case titled "Section 32 in The Indian Stamp Act, 1899" from the Union of India dated January 27, 1899. This is because:

Section 32 of the Indian Stamp Act, 1899 is a provision within the Act itself, not a court case. Section 32 deals with the power of the Collector to adjudicate on the proper stamp duty payable on an instrument.
The Union of India is not a court. The Union of India is the executive branch of the Indian government.
January 27, 1899, predates the Republic of India. While the Indian Stamp Act dates back to 1899, the modern legal framework of India was established after independence. Court cases are typically cited with specific court names (e.g., Supreme Court of India, High Court of Delhi).

To provide a useful summary, I would need a valid case citation, including the names of the parties involved (Petitioner v. Respondent), the specific court that heard the case, and a proper case number or citation format.

However, I can provide a general explanation of Section 32 of the Indian Stamp Act, 1899:

Explanation of Section 32 of the Indian Stamp Act, 1899

Short Summary Section 32 of the Indian Stamp Act, 1899, empowers the Collector (a designated government official) to determine the appropriate stamp duty payable on an instrument (a legal document). It allows parties to have the stamp duty assessed before the document is executed or after execution but before it is acted upon.

Purpose The purpose of this section is to provide certainty regarding the correct stamp duty and avoid potential disputes later.

Procedure An individual can bring an instrument to the Collector and apply for an adjudication of the stamp duty. The Collector then examines the instrument and determines the duty payable. The Collector endorses the instrument with a certificate indicating the amount of duty assessed.

Effect of Adjudication An instrument stamped according to the Collector's adjudication is deemed to be duly stamped, provided it is stamped within the time prescribed by the Act. This provides legal validity to the document concerning stamp duty.

Relevance Section 32 is relevant for ensuring compliance with stamp duty laws and avoiding penalties for insufficient stamping. It is commonly used for complex transactions where the correct stamp duty is unclear.