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GOVERNMENT OF INDIA
LAW COMMISSION OF INDIA
AMENDMENTS IN INDIAN STAMP ACT 1899 AND
COURT-FEES ACT 1870 PERMITTING
DIFFERENT MODES OF PAYMENT
Report No !"1
A#$#%t !009
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LAW COMMISSION OF INDIA
&REPORT NO !"1'
AMENDMENTS IN INDIAN STAMP ACT 1899 AND
COURT-FEES ACT 1870 PERMITTING
DIFFERENT MODES OF PAYMENT
S#()*tte+ to t,e U*o M**%ter o. L/ /+ #%t*2e3
M**%tr4 o. L/ /+ #%t*2e3 Go5er)et o. I+*/ (4
Dr #%t*2e AR L/6%,)//3 C,/*r)/3 L/
Co))*%%*o o. I+*/3 o t,e t, +/4 o. A#$#%t3 !009
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T,e L/ Co))*%%*o *% ;o2/te+ * ILI >#*;+*$3
!+ F;oor3 >,/$/ D/% Ro/+3
Ne De;,*-110 001
L/ Co))*%%*o St/..
Me)(er-Se2ret/r4
Dr >r/,) A A$r//;
Re%e/r2, St/..
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M% P// S,/r)/ A++*t*o/; L/ O..*2er
S,r* T S#;// R/o A++*t*o/; L/ O..*2er
S,r* A ? Up/+,4/4 Dep#t4 L/ O..*2er
Dr V ? S*$, A%%*%t/t Le$/; A+5*%er
Dr R S S,r*et S#per*te+et &Le$/;'
A+)**%tr/t*5e St/..
S,r* S#%,*; ?#)/r o*t Se2ret/r4B L/ O..*2er
S,r* D C,o#+,#r4 U+er Se2ret/r4
S,r* S ? >/%# Se2t*o O..*2er
S)t R/@* S,/r)/ A%%*%t/t L*(r/r4 B I.or)/t*o O..*2er
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T,e tet o. t,*% Report *% /5/*;/(;e o t,e Iteret /t
,ttp::;/2o))*%%*oo.*+*/*2*
Go5er)et o. I+*/
L/ Co))*%%*o o. I+*/
T,e tet * t,*% +o2#)et &e2;#+*$ t,e Go5er)etLo$o' )/4 (e repro+#2e+ .ree o. 2,/r$e * /4 .or)/t
or )e+*#) pro5*+e+ t,/t *t *% repro+#2e+ /22#r/te;4
/+ ot #%e+ * / )*%;e/+*$ 2otet T,e )/ter*/;
)#%t (e /26o;e+$e+ /% Go5er)et 2op4r*$,t /+
t,e t*t;e o. t,e +o2#)et %pe2*.*e+
A4 e#*r*e% re;/t*$ to t,*% Report %,o#;+ (e
/++re%%e+ to t,e Me)(er-Se2ret/r4 /+ %et e*t,er (4
po%t to t,e L/ Co))*%%*o o. I+*/3 !+ F;oor3 ILI
>#*;+*$3 >,/$/ D/% Ro/+3 Ne De;,*-1100013 I+*/
or (4 e)/*; to ;2*-+;/*2*
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Dr #%t*2e AR L/6%,)//(Former Judge, Supreme Court of India),Chairman, Law Commission of India
ILI Building (IInd Floor) Bhagwandas Road, New Delhi – 110 001Tel. 91-11-23384475Fax. 91-11 – 23383564
D.O. No. 6(3)1!"2""9-L# (L$) 5 %ugu&' 2""9
Dar Dr *ra++a ,oil i
$u/0' %ndn'& in Indian $'a+ %0' 1899 and #our'-&
%0' 18!" ri''ing Dirn' ,od& o an'
I a orarding ri' ' 231&' 7+or' o ' La #oi&&ion
o India on ' a/o &u/0'.
2. Indian $'a+ %0' 1899 and ' #our'-& %0' 18!" ar&'a'u'& o ' Bri'i& ra i0 +roid or +an' o &'a+ du' onin&'run'& and 0our'- on do0un'& 'o / ild in 0our'& onl in 'or o ad&i &'a+& or &'a+d +a+r& i0 ar +rin'd / '#n'ral :ornn' in /ul; inoling ug 0o&'&. In ' r0n' +a&'
'r a /n &0andal& and &o $'a' :ornn'& a d0idd 'o&ll ' 'roug +o&' oi0& 'o +rn' ' o00urrn0 o &u0 &0a&.
3. Our 0oun'r i& 0arring ' un/ara/l load undr ' &aid %0'&i0 again i& a Bri'i& lga0. ain ra&on or &'a+d +a+r &0a& i& 'a' ' ar +rin'd in /ul;. %no'r ra&on i& 'a' ':ornn' i& no' ali 'o ' a0' 'a' '& %0'& ar ana0roni&'i0
+i0& o lgi&la'ion. 7idi0ulou&l &all aoun' o 0our'- li; 5"naa +ai&a i& &'ill r
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+a+r-/oo; or ur'r +ro0&&ing. & ridi0ulou& +roi&ion& 0on'inu'o rain on ' &'a'u'-/oo; n i'-nin ar& a'r ' #on&'i'u'iono India 0a in'o or0. %ddd 'o all '& +ro/l& i& ' ar'ii0ial&or'ag o &'a+& and &'a+d +a+r& o00a&ionall 0ra'd / agn'&lading 'o 'ir &al in /la0; ar;'.
4. > suo o!u 'oo; u+ ' &u/0' or 0on&idra'ion. In i o
or odrn and 0onnin' 'od& o 0arging du' on in&'run'&and 0our'-& on do0un'& 'o / ild in 0our'& /ing aaila/l in our 0oun'r ' od o 'ir +an' r
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AMENDMENTS IN INDIAN STAMP ACT 1899 AND
COURT-FEES ACT 1870 PERMITTING
DIFFERENT MODES OF PAYMENT
Cotet% P/$e No%
I. IN7ODA#ION 9 - 14
II. %7%LLCL 7O*I$ION$ 15 - 21
III. 7C#O,,CND%ION 22
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I INTRODUCTION
I+*/ St/)p A2t 1899
1.1 ida o rai&ing rnu or ' $'a' ro ' 'ran&a0'ion& o
i'& 0i'in& origina'd in =olland. ir&' &'a+ la a& +a&&d in
=olland in 1624. In Cngland i' a& ir&' ado+'d undr #arl& II /u'
undr ' rign o >illia and ,ar i' a&&ud a dini' &a+ and
'ra'r ariou& &'a'u'& r +a&&d r
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E &ol o/0' o ' Indian $'a+ %0' i& 'o in0ra& ' rnuand i'& +roi&ion& u&' / 0on&'rud a& aing in i onl '
+ro'0'ion o rnu. %l'oug ' +roi&ion& 0on'aind in '%0' i+o&d +0uniar /urdn& and 'i& %0' i& a i&0al na0'n'' 0on&idring ' i+li0a'ion& inold 'rin i'& +roi&ion&u&' / gin a 0on&'ru0'ion i0 +rn'& undu ard&i+ 'o '&u/0'.
1.5 $0'ion 1" o ' Indian $'a+ %0' ni&ag& &'a+& a& ' od
o +an' o du'. %n in&'run' i& Edul &'a+d onl i i' /ar& an
ad&i or i+r&&d &'a+ o ' +ro+r aoun' %ide &0'ion 2(11) o
' &aid %0'.
Co#rt-.ee% A2t 1870
1.6 > ar r daling i' 'o '+& o &'a+& udi0ial and non-
udi0ial. $'a+ %0' 0or& non-udi0ial &'a+& i0 ar or u& in
'ran&a0'ion& /'n +r&on& r ri''n in&'run'& ar u&d.
udi0ial &'a+& /ar ' ord& E#our'-? and udi0ial &'a+d +a+r& /ar ' ord Eudi0ial and ar or u& in 0our'& and 0r'ain +u/li0
oi0& undr ' +roi&ion& o ' #our'-& %0' 18!".
1.! Bor ' adn' o ' Bri'i& rul in India adini&'ra'ion o
u&'i0 a& 0on&idrd 'o / ' /a&i0 un0'ion o ' $'a' a& guardian o
' +o+l i'ou' l o an 0arg on ' +ar' a++roa0ing 0our' or
rdr&& o i'& grian0&. During ' ,ugal rul and ' +riod +rior 'o
'a' adini&'ra'ion o u&'i0 a& 'o'all r. I' a& onl a'r '
Bri'i& rul 'a' rgula'ion& i+o&ing 0our'-& r /roug' in'o
xi&'n0.5
5 189' 7+or' o ' La #oi&&ion o India
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1.8 #our'-& in 0iil 0our'& a++ar 'o a /n ir&' lid in '
18' 0n'ur / ,adra& 7gula'ion III o 1!82 Bngal 7gula'ion
GGG*III o 1!95 and Bo/a 7gula'ion *III o 18"2. aradoxi0all
' +ra/l 'o ' Bngal 7gula'ion u&'iid ' i+o&i'ion o 0our'-
& on ' ground 'a' i' ould +rn' ' in&'i'u'ion o riolou&
li'iga'ion.6
1.9 %ll ' +roin0ial rgula'ion& r aalgaa'd in'o a &ingl %0'
GGG*I o 186" na0'd or ol o India. $u/&
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St/)pe+ p/per%
1.12 In our 0oun'r ' +o+l or +aing &'a+ du' 'o ' $'a' or or
+aing 0our'-& +ur0a& &'a+d +a+r&. I ' aoun' o du' or
0our'- +aa/l i& &u/&'an'ial 'n on a& 'o +ur0a& &'a+d +a+r&
o r
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1.14 No in i o ariou& &0andal& &o $'a' :ornn'& a
d0idd 'o &ll ad&i &'a+& and &'a+d +a+r& 'roug +o&' oi0&
'o +rn' ' o00urrn0 o &u0 &0a&.
1.15 Our 0oun'r i& 0arring ' un/ara/l load undr ' Indian
$'a+ %0' 1899 and ' #our'-& %0' 18!" i0 again i& a Bri'i&
lga0. ain ra&on or &'a+d +a+r &0a& i& 'a' ' ar +rin'd
in /ul;. %no'r ra&on i& 'a' ' :ornn' i& no' ali 'o ' a0'
'a' '& %0'& ar ana0roni&'i0 +i0& o lgi&la'ion. 7idi0ulou&l &all
aoun' o 0our'- li; 5" naa +ai&a i& &'ill r
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1.16 In i o or odrn and 0onnin' 'od& o 0arging du'
on in&'run'& and 0our'-& on do0un'& 'o / ild in 0our'& /ing
aaila/l in our 0oun'r ' od o 'ir +an' r
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Finan0ial %&&'& and Cnor0n' o $0uri' In'r&' %0'
2""2
4J De(t% Re2o5er4 Appe;;/te Tr*(#/; undr ' 70or o
D/'& Du 'o Ban;& and Finan0ial In&'i'u'ion& %0' 1993
,od o +an' dand dra' or Indian o&'al Ordr
K%ide 7ul 8 D/'& 70or %++lla' ri/unal
(ro0dur) 7ul& 1994 and 7ul 13 $0uri' In'r&'
(Cnor0n') 7ul& 2""2 ad undr ' $0uri'i&a'ion
and 70on&'ru0'ion o Finan0ial %&&'& and Cnor0n' o
$0uri' In'r&' %0' 2""2
5J Co%#)er For#)% undr ' #on&ur ro'0'ion %0'
1986
,od o +an' dand dra' or Indian o&'al Ordr
K%ide 7ul 9% #on&ur ro'0'ion 7ul& 198!
6J Cop4r*$,t >o/r+ undr ' #o+rig' %0' 195!
,od o +an' Indian o&'al Ordr /an; dra' or
"hallan K%ide 7ul 26 #o+rig' 7ul& 1958
!J Te;e2o) D*%p#te% Sett;e)et /+ Appe;;/te Tr*(#/;
undr ' l0o 7gula'or %u'ori' o India %0' 199!
,od o +an' dand dra' K%ide 7ul 4 l0o
Di&+u'& $''ln' and %++lla' ri/unal (For
*rii0a'ion and ' F or Filing an %++al) 7ul& 2""3
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,od o +an' dand dra' K%ide 7ul 55 %++lla'
ri/unal or Cl0'ri0i' (ro0dur For F and 70ord
o ro0ding&) 7ul& 2""!
13J C4(er Re$#;/t*o% Appe;;/te Tr*(#/; undr '
Inora'ion 0nolog %0' 2"""
,od o +an' dand dra' or +a ordr K%ide 7ul 6
#/r 7gula'ion& %++lla' ri/unal (ro0dur) 7ul&
2"""
14J Appe;;/te Tr*(#/; undr ' rn'ion o ,on-
laundring %0' 2""2
,od o +an' dand dra' K%ide 7ul 3 rn'ion o
,on-laundring (%++al) 7ul& 2""5
15J Cetr/; Go5er)et undr ' $0uri'i& and Cx0ang
Board o India %0' 1992
,od o +an' d+o&i' in ' $'a' Ban; o India K%ide
7ul 5 $0uri'i& and Cx0ang Board o India (%++al 'o
' #n'ral :ornn') 7ul& 1993
16J Se2#r*t*e% Appe;;/te Tr*(#/; undr ' $0uri'i& and
Cx0ang Board o India %0' 1992
,od o +an' dand dra' K%ide 7ul 9 $0uri'i&
%++lla' ri/unal (ro0dur) 7ul& 2"""
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1!J Cetr/; E;e2tr*2*t4 Re$#;/tor4 Co))*%%*o undr '
Cl0'ri0i' %0' 2""3
,od o +an' dand dra' or +a ordr K%ide 7ul 2
#n'ral Cl0'ri0i' 7gula'or #oi&&ion (an' o
F) 7gula'ion& 2""4
18J Co)p/4 L/ >o/r+ undr ' #o+ani& %0' 1956
,od o +an' /an; dra' K%ide 7ul 4 #o+an La
Board (F& on %++li0a'ion& and 'i'ion&) 7ul& 1991
19J E)p;o4ee%= Pro5*+et F#+% Appe;;/te Tr*(#/; undr
' C+lo&? roidn' Fund& and ,i&0llanou&
roi&ion& %0' 1952
,od o +an' dand dra' K%ide 7ul ! C+lo&?
roidn' Fund& %++lla' ri/unal (ro0dur) 7ul&
199!
2"J Appe;;/te Tr*(#/; .or For.e*te+ Propert4 undr '
Nar0o'i0 Drug& and &0o'ro+i0 $u/&'an0& %0' 1985
,od o +an' 0a& K%ide 7ul& 2 and 3 %++lla'
ri/unal or Fori'd ro+r' (F&) 7ul& 1989
21J Appe;;/te Tr*(#/; .or For.e*te+ Propert4 undr '
$ugglr& and Forign Cx0ang ,ani+ula'or& (Fori'ur
o ro+r') %0' 19!6
,od o +an' 0a& K%ide 7ul& 2 and 3 %++lla'
ri/unal or Fori'd ro+r' (F&) 7ul& 198!
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22J A#t,or*t4 .or A+5/2e R#;*$% undr ' In0o-'ax %0'
1961
,od o +an' dand dra' K%ide For No. 34# i'
rrn0 'o 7ul 44C In0o-'ax 7ul& 1962
23J A#t,or*t4 .or A+5/2e R#;*$% &Cetr/; E2*%e3 C#%to)%
/+ Ser5*2e T/' undr ' #u&'o& %0' 1962
,od o +an' dand dra' K%ide For-%%7 (#A$.)
i' rrn0 'o 7ul 3 #u&'o& (%dan0 7uling&) 7ul&
2""2
24J I2o)e-t/ Sett;e)et Co))*%%*o undr ' In0o-'ax
%0' 1961
,od o +an' d+o&i' in an au'ori&d /an; or ' $BI
or ' 7BI K%ide For No. 34B i' rrn0 'o 7ul 44#
In0o-'ax 7ul& 1962
25J Sett;e)et Co))*%%*o undr ' #u&'o& %0' 1962
,od o +an' d+o&i' in an au'ori&d /an; or ' $BI
or ' 7BI K%ide For $# (#)-1 i' rrn0 'o 7ul 3
#u&'o& ($''ln' o #a&&) 7ul& 1999
26J Appe;;/te Tr*(#/; undr ' In0o-'ax %0' 1961
,od o +an' d+o&i' in an au'ori&d /an; or ' $BI
or ' 7BI K%ide For No. 36 i' rrn0 'o 7ul 4!
In0o-'ax 7ul& 1962
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2!J C#%to)%3 E2*%e /+ Ser5*2e T/ Appe;;/te Tr*(#/;
undr ' #u&'o& %0' 1962
,od o +an' dand dra' K%ide For No. #%-3 i'
rrn0 'o 7ul 6 #u&'o& (%++al&) 7ul& 1982
28J Co))*%%*oer &Appe/;%' undr ' In0o-'ax %0' 1961
,od o +an' d+o&i' in an au'ori&d /an; or ' $BI
or ' 7BI K%ide For No. 35 i' rrn0 'o 7ul 45
In0o-'ax 7ul& 1962
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III RECOMMENDATION
3.1 > &'rongl ar o ' i 'a' in ordr 'o &a ' :ornn'
ug 0o&'& o +rin'ing udi0ial and non-udi0ial &'a+& and 0oi&&ion
'o &'a+ ndor& a& al&o 'o +rn' raud and aoida/l a&&l& 'o '
+u/li0 ' Indian $'a+ %0' 1899 and ' #our'-& %0' 18!" nd
&ui'a/l andn'& 'o +roid or +an' o &'a+ du' on
in&'run'& and 0our'- on do0un'& 'o / ild in 0our'& 'roug
al'rna'i od& o +an' nal dand dra' /an;r?& 0
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:ornn' o India,ini&'r o La and u&'i0
D+ar'n' o Lgal %air&
La #oi&&ion o India
Indian La In&'i'u' Bldg
Bagan Da& 7oad
N Dli-11"""1
Da'd 3"."9.2""9
OFFICE MEMORANDUM
$AB 7CO7 NO. 231$ ILCD E%,CND,CN$ IN INDI%N $%, %#1899 %ND #OA7-FCC$ %# 18!" C7,IIN: DIFFC7CN ,ODC$ OF
%@,CN OF =C L%> #O,,I$$ION OF INDI%. 7C:.
undr&ignd i& dir0'd 'o inor 'a' +aragra+& 1.15 and 1.16 o '
a/o-n'iond 7+or' a& ll a& +aragra+& 3 and 4 o ' D. O. l''r da'd
"5."8.2""9 /roadl dran ro a l''r da'd 11.5.2""9 ri''n / $. =. #. %rora
%do0a' una/ and =arana =ig #our' addr&&d 'o ' =on?/l #airan 18'
La #oi&&ion o India.
$. %. M. $ria&'aa$OI+ln'a'ion #llD+ar'n' o Lgal %air&,ini&'r o La u&'i0%? >ing 4' Floor $a&'ri Baan N Dli.
(% M A+ada)
D LO
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