The Indian Stamp (Nagaland Third Amendment) Act,2004

The Indian Stamp (Nagaland Third Amendment) 
Act, 2004. (Act No. 6 of 2004) 
Received the assent of the governor of Nagaland on 27/03/2004 and 
published in the Nagaland gazette extraordinary dated: 11th  of August, 2004. 
An 
-Act- 
To further amend the Indian Stamp Act, 1899 (Act No. II of 1899) in its 
application to Nagaland. 
Be it enacted in the Fifty-fifth year of the republic of india as follows: 
Short title and Extent 
	
1. 	 (1) This Act may be called the Indian Stamp (Nagaland Third Amendment) 
Act, 2004. 
(2) It shall extend to the whole of Nagaland 
Amendment of Section 10  
	
2. 	 In the Indian stamp act, 1899 (Act no. II of 1899) for the existing Section 10, 
the following may be substituted namely: "10 (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 provision herein contained; or 
b. When no such provision is applicable thereto, as the Government 
may by rule direct. 
(2) The rules made under Sub-Section (1) may, among other maters, regulate- 
a. In case of each kind of instrument-thee 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. 
(3) Subject to the rules made under Clause (b) of sub-section (1), the Chief 
Controlling Revenue Authority or any other officer empowered by thee 
State Government in this behalf, may authorized any person, body or 
organization, including Post Offices and Banks, to use a machine for 
making impression of stamps indicating the payment of stamp duty on 
the instruments" 
Insertion of section 10 A 
	
3. 	 In the Indian Stamp Act, 1899 (Act No. II of 1899) after the existing Section 
10 as substituted by this Act in its application to Nagaland, the following may 
be inserted namely: "I OA 
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(1) Notwithstanding anything contained in Section 10, the stamp duty payable 
on an instrument may also be paid in cash by challan in the Banking 
Treasury or Treasury, countersigned by an Officer empowered by the State 
Government by notification in this behalf or by demand draft of pay order, 
as the case may be, certify in such manner as may be prescribed by 
endorsement on the instrument, of the amount of duty so paid. 
(2) An endorsement made on nay instrument under Sub-Section (1) shall have 
the same effect as if the duty of an amount equal to the amount stated in 
the endorsement has been paid in respect thereof and such payment has 
been indicated on such instrument by means of stamps, in accordance 
with the requirement of section 10. 
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