Instrument executed in India
Section 17 of the Indian Stamp Act, 1899 deals with instrument executed in India. All instruments chargeable with duty and executed by any person in [India] shall be stamped before or at the time of execution. The Act came into force on 01 Jul 1899.
All instruments chargeable with duty and executed by any person in 1[India] shall be stamped before or at the time of execution.
STATE AMENDMENT
Assam--
Amendment of section 17.--In the principal Act, in Section 17, after the existing provision, the following proviso shall be inserted namely:--
"Provided that nothing in this Section shall apply to the instrument in respect of which stamp duty has been paid under section 10-A."
[Vide Assam Act 22 of 2004, s. 3]
Section 17, The Indian Stamp Act, 1899 (Act 2 of 1899).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Uggar Singh v. State of Punjab
Court's Decision & Legal Precedent
Stamp duty on conveyance is assessed on market value at execution of the sale deed, not agreement-to-sell date — reading Stamp Act ss.3 and 17 with Khandaka Jain Jewellers / Shanti Bhushan. DATE VERIFIED Final Order 2025-07-14 (order-2.pdf).
On this section: Instruments executed in India stamped before/at execution — timing key to valuation date for conveyances.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Made under this section, and citing it
2 instruments name this provision in its title or its text without being made under it.
- to award the Post Contract Consultancy Services for executing the Engineering, Procurement and Construction (EPC) contract for Captive Coal Jetty to the Department of Ocean Engineering, Indian Institute of Technology, Madras (IIT-M) on nomination basis.Notification 2019
- Notification under The Indian Stamp Act, 1899 in Year 2016Notification 2016
Questions about Section 17
What have the courts held on Section 17 of the Indian Stamp Act?
Uggar Singh v. State of Punjab (14 Jul 2025) is the leading judgment on this section among those set out below: Instruments executed in India stamped before/at execution — timing key to valuation date for conveyances.
How do I find court cases under Section 17 of the Indian Stamp Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Stamp Act 17, section 17 Stamp Act, section 17 of the Indian Stamp Act. People searching for it also type article 17 of indian stamp act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Uggar Singh v. State of Punjab (14 Jul 2025).
What should I read with Section 17 of the Indian Stamp Act, and has it changed?
Its own text turns on section 10 (Duties how to be paid), so none of them can safely be read on its own. 2 instruments name it without being made under it, most recently to award the Post Contract Consultancy Services for executing the Engineering, Procurement and Construction (EPC) contract for Captive Coal Jetty to the Department of Ocean Engineering, Indian Institute of Technology, Madras (IIT-M) on nomination basis. (2019), then Notification under The Indian Stamp Act, 1899 in Year 2016 (2016).
When did Section 17 of the Indian Stamp Act come into force?
Section 17 of the Indian Stamp Act, cited as Stamp Act 17, came into force on 01 Jul 1899, having been enacted on 27 Jan 1899. It is in force as at the date shown on this page.
Other sections of this Act
- 47. Power of payer to stamp bills, and promissory notes received by him unstamped4923 words
- 2. Definitions3110 words
- 3. Instruments chargeable with duty1916 words
- 10. Duties how to be paid1187 words
- 28. Direction as to duty in case of certain conveyances961 words
- 73. Books, etc., to be open to inspection932 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.