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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/.. 

S,r* S#%,*; ?#)/r o*t Se2ret/r4B L/ O..*2er

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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