The Tamil Nadu Stamp (Increase of Duties) Act, 1962

 
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The Tamil Nadu Stamp (Increase of Duties) Act, 1962 
 
Act 8 of 1962 
 
 
 
 
 
 
 
 
Keyword(s): 
Stamp Duties, Instrument, Increase in Stamp Duty 
 
Sfn~np (~;~C~.CYSC ~,t' .L)Y~~PY) 
'[TA41/iJt NADU] ACT No. S of 196'2. 
. .d 
6 ~[TAIIII. NADU] S?AMP (TNCR:..~~:; ;>T-;-~~ES) 
ACT, 1962. 
/ of ! .).+;de1.7t ojz tllc 30tii ..I I!~LIS~ 
1962, .fit:~t prrbfkheci ill t/7e Fort St. Gee I-~C T;;.:zc:.tt,.: 
E~trc~o~*rii~mrj~ on the 1 st Septenzber f 462 (~j~~~j,~~~ 10, 
fo iizcrcn.~e the stannp duties clzm.gpnble or1 certain 
tr.zmzents the JItdiCtlz Stanzp Act, 1899; ns in 
ate of Ta17zil Nadzrl. 
Legislature of the 3[State of Tamil 
nth Year of the Repxblic of India as 
1. (1) This Act may bs called the [Tamil Nadu]Stamp 
ncrea.se of Duties) Act, 1962. ' . . 
(2) It extends to the whole of t hc "State of Tamil 
(3) It shall come into force on such (!ate as the 
ate Govennlent may, by notification, appoint. 
-- .- 
I These words were substituted for the wo~:d " Madras" by the 
Nadu Adaptatio~ of Laws Order, 1969, as amended by the 
Nadu Ad~;>tation of Laws (Second Amendment) Order, 1969. 
n For Statement of Objects and Reasons, Sc? Fort Sf. George 
tie Extraorcfin;..ry, dated the 12th July 1962, {'art lLr--.-Section 3, 
3 This expression was substituted for the esprt.ssio11. " Sfc?.te of 
~~d~as by the Tamil Nadu Adaptation of F;iws Order, 1969, as 
ame2d,ed hy the Tamil W?.c!u Adaptation oi' 1,a-s (;Secoild 
~~~~cndment) Qrdsr, 1969- ' 
Short title, 
extent and 
co mmencerr 
4 Stcr!?:,ti (Ijrcreorc (f Dlrt icr ) [I962 : T.N. Act 8 
-- . , . ._---- ---.-- ---- -- 
1Thc original section 2 read as follows :- 
"2. Xcrtes c f s;aiirp duty on certain insttqliinen&s to be increased by 
Jjly per cent.--P.ny instrument described in any of the undermention- 
ed Articles of' Schedule I to the Indian Stamp Act, 1899 (Central 
Act 11. of 1899) (hereinafter referred to as the principal Act) shall be 
chargeable with one ana a half times the amount of the stamp duty 
with which such iilstrument was chargeable immediately before the 
date of the comniencement of this Act, and the said articles shall be. 
read and consi!-ued 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 begilxning with the words and 
figures '' Articles i to 10 '' and ending with the words and figures 
" and 63' to 65 " , the following was substituted by section 4 of the 
1ndia1.r Stan~p (T~inlii Nadu Amendment) Act, 1973 (Tamil Nad~ 
Act 27 of 1973), whictl came hito force on the 1st July 1973 z- 
" Articles 1 to 10, 12, 15 to 17, 18 ((1) and (b), 19 to 20-A, 22, 24,. 
26, 28, 29, 32 (0) (ii), 34, 35 vr, dlid (ii), =6, 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 at:d 65 ". 
111 the said porlio~l for the expression " Articles 1 to lam, the 
expressio~~ "A~licles I 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 1971). The ~ai& section 2 itself was omitted by 
section 7 (a) ol the hdian Stamp (Tarnil Nadu Amendment) 
AC; , 1975 (Tarnil Nadu Act 24 of 1975). 
Srimp (hzcl*rrlsc f Dl,! icy) 1 
1 Act, 8ltt.r ;1; firs( pro- Amendment 
1: inscl~!~ d, ilam~ ly :- of seotio~~ 3, 
Central Ac:. 
i tasc in ,11f: arnoufi, f Il of 1899, 
incipal Act sjlali have effeci as if- Central Act 
XI of 1899 to 
nd in ttze proviso have effect 
thc words " three rupees", the words subject to 
y naye paisc: " had been s~bstii~ied ; certa~n 
ause (a) of sect ion 1 1, for the words " ten naye amendments. 
words " twenty naye paise" had been sub 
for the words " three rupees", 
fty imye paise" had bzeiz sub... 
for the words " Three rupees",. 
fifty naye paise" had been 
r the words " fifteen I-upees", 
es fifty naye paise" had been 
" Fifteitn rupees", 
wo rupees fifty nsye paise" 
for the wordsc' Fifteen 
o rupees fifty naye paise'" 
&en substi tutttd. - 
q,ese words were substituted fcr the word "Mad~-as'" by 
mmil Nadu Adaptatif-~n of Laws Order, 1969, as en~ended by 
 nil Nadu Adaptation of Laws (Second hnendment) Orckr, 
1 
1 r, sertion of 5. Afrt,r sLc[ion 75 cf lilt, p:.inc;pa! Act, th2 f;l:?win 
qewsection scc;jon:,hz?l~b..jn(;ericd:n;~~ly :-- 
75-.k in 
' Zentral Act l[ 
uf 1~93. bG 75-A. ~u/e~ ,rtrrrL t5.v the Stiitp Goveriw~ctz: :Q b 
p[iirl.t/ brfol.c the State Lagis[rrfir,r.-(1) ,411 rubs nhi% by 
th13 sv 3tC G-Iv~ rntne~lt under this k~i L 
expru#;s;d 1 c. c2mc. inio forcf; on H partic 
inlo force c,n 1 lie day on which 'iht:y arc 
0fici:tl Ga zcttc. 
(2) ~v:;.y such rule ihnll, ::s soon as po3sib:r: ;i'~;i. 
is nzade, b: placed 011 the trble of h.Nh Houses cf t 
Lgislalure, and if, before the expiry of rh 
,, , 50 plac.=d or the next sessioiz, b 
*nkingaany modification in ally such rul 
agr, 5 thli the rule sllould not be mad;, il~e 
t hcr~:tficr haw; effect only in such modified forin 
r:E2c., as tilt mse may be, so howc 
III~C~ i fi~? I io 11 or a-~nulrnent shal! b2 v~i! 
tile vi,lidI! :r r, f anything pj.cvic~r ~13~ d!>l~+., rlnder 
6. (1) Ti:. pi-incipat Aci, as in fore,; inunedinti:8y before Extension of 
.kct t 11): cc rnmm~emnent of this Act in the '[Stzte of Tamil Naduj 
of1899 to c;..uc;pt in tJie acic',ed territories and in so far as it relates to 
added terri- ITZZI~I~Y:; wiJ 117 :~;zp~ct ; o \?~h;clt ih3 S? ale krgi~1ch!,r~: has 
roriesg repen1 powvrqr to makc laws for ihc Stats and r.s amtnde,d by :his 
3 z i! s~Lv~ rigs. 
Act 2 [ * 4: 
-'* 
*) (hereiizafler in, this section referred 
to as tlze Central Act) is hereby extended to, and slia91 bz i 
forcc in, tile added territories. 
(2) If immediately before !he commencement of t 
Act, thxe 1s in force in th~ added terriiories any laur oorr 
pcjr.c!ing ;o -+I-:: Central .Act, ru& ccirrcsps~<ing \ - .. - -- . c ,; "3'"-- 
. > 5*' - - a*e.;-;r- 
A*-..* wd&-dr&-il.. 
(3) Ti\- repeal by sub-section (2) of any 
po~ding to ths Central Act in forre in 2dded tc 
This ex~ression was sub ituted for the ex 
Madras" by the Tamil ~aduada~tation of ~aws Order 
amznded by the Tamil Nadu Adaptation of Laws (seconA 
ment) Order, 1969. 
I ' The brackets, words and figures "(includin~ tho increase of 
duty egected section 2)" were omitted by section 7 (b) of tb I 
Stamp (Tam3 mddu Amendment) Act, 1975 (Tarnil ~~d~ kt 
1935;\, 
- - 
Stamp (Increase of ~ul;es) 
iately before the Commencement of' this Act 
right, privil&e, obligation or liability 
ed. or incurred under any such law, or 
any penalty, forfeiture or punishment incurred f any offence committed against any such law, 
1 proceeding or I. emeddy may 
rced and any sue11 penalty, 
imposed 8s if this Act had 
g provision of thc Ccniral Act and 
ccordingly , unless and nnt il super- 
or any action tc?ke~n ander  he 
sting tbe applicatiotl ~f 
ded territories, any court or oi her 
tho Central A with sumh 
e substance as may be necessary 
matter before the court or other 
(6) Any reference in the Central Act to a inw which 
In force in the added territories shall, irz relation io 
territories, be construed as a reference .I c. I he ccrres- 
nding law, if my, in force in those territories. 
rued as a reference to 
f this seetjon, the 
mean tl~;: territories 
t,1959 (Central Act 

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