Adjudication as to proper stamp
Section 31 of the Indian Stamp Act, 1899 deals with adjudication as to proper stamp. When any instrument, whether executed or not and whether previously stamped or not, is brought to the Collector, and the person bringing it applies to have the opinion of that officer as to the duty (if any) with which it is chargeable, and pays a fee of such amount (not exceeding five rupees and no The Act came into force on 01 Jul 1899.
(1) When any instrument, whether executed or not and whether previously stamped or not, is brought to the Collector, and the person bringing it applies to have the opinion of that officer as to the duty (if any) with which it is chargeable, and pays a fee of such amount (not exceeding five rupees and not less than 1[fifty naye paise]) as the Collector may in each case direct, the Collector shall determine the duty (if any) with which, in his judgment, the instrument is chargeable.
(2) For this purpose the Collector may require to be furnished with an abstract of the instrument, and also with such affidavit or other evidence as he may deem necessary to prove that all the facts and circumstances affecting the chargeability of the instrument with duty, or the amount of the duty with which it is chargeable, are fully and truly set forth therein, and may refuse to proceed upon any such application until such abstract and evidence have been furnished accordingly:
Provided that--
(a) no evidence furnished in pursuance of this section shall be used against any person in any civil proceeding, except in an inquiry as to the duty with which the instrument to which it relates is chargeable; and
(b) every person by whom any such evidence is furnished, shall, on payment of the full duty with which the instrument to which it relates, is chargeable, be relieved from any penalty which he may have incurred under this Act by reason of the omission to state truly in such instrument any of the facts or circumstances aforesaid.
STATE AMENDMENTS
Orissa.--
Amendment of Section 31.--In section 31 of the principal Act, in sub-section (1), for the words "not exceeding five rupees" and "not less than fifty naye paise", the words "not exceeding twenty rupees" and "not less than five rupees", shall respectively be substituted.
[Vide Orissa Act 1 of 2003, s. 4]
Uttarakhand.--
Amendment of section 31.----In sub-section (1), for the words, "Pays a fee of such amount not exceeding five rupees and not less than fifty paisa as the collector may in Each case direct," the words, "Pays a fee such amount as may be fixed by State Government By notification in the Official Gazette", shall be substituted.
[Vide Uttarakhand Act 1 of 2016, s. 5]
Section 31, 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.
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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Raymond Ltd. vs State of Chhattisgarh
Court's Decision & Legal Precedent
The Board of Revenue has jurisdiction to entertain a revisional application under Section 56(4) of the Indian Stamp Act, 1899 even after a Collector has issued an endorsement certificate under Section 32 of the Act. The legal fiction created under Section 32(3) is limited to the receivability of the instrument in evidence and does not render the Collector's determination final or binding on the State. The revisional power flows from the statutory scheme and applies to all determinations made under Section 31, irrespective of whether an endorsement has been made under Section 32. The term 'any party' in Section 56(4) includes both the applicant and the State, enabling either to file a revision application. Acceptance of the Collector's determination and payment of assessed stamp duty does not preclude the revisional authority from exercising its jurisdiction to satisfy itself as to the correctness of the amount of duty chargeable.
On this section: Provides for adjudication by Collector regarding proper stamp duty on instruments; the determination made under this section is the subject matter of revisional application
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.
Questions about Section 31
What have the courts held on Section 31 of the Indian Stamp Act?
Raymond Ltd. vs State of Chhattisgarh (20 Feb 2007) is the leading judgment on this section among those set out below: Provides for adjudication by Collector regarding proper stamp duty on instruments; the determination made under this section is the subject matter of revisional application.
How do I find court cases under Section 31 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 31, section 31 Stamp Act, section 31 of the Indian Stamp Act. People searching for it also type section 31 of indian stamp act 1899. 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 Raymond Ltd. vs State of Chhattisgarh (20 Feb 2007).
What should I read with Section 31 of the Indian Stamp Act, and has it changed?
3 other provisions in this corpus refer back to it. 2 instruments name it without being made under it, most recently The Andaman and Nicobar Islands Stamp Rules and its Amendments (1979), then The Indian Stamp Rules 1925 (as in force of Tamil Nadu) (1964).
When did Section 31 of the Indian Stamp Act come into force?
Section 31 of the Indian Stamp Act, cited as Stamp Act 31, 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 15 Oct 2026. This page is not a substitute for legal advice.