Certificate by Collector
Section 32 of the Indian Stamp Act, 1899 deals with certificate by Collector. When an instrument brought to the Collector under section 31 is, in his opinion, one of a description chargeable with duty, and (a) the Collector determines that it is already fully stamped, or (b) the duty determined by the Collector under section 31, or such a sum as, with the duty already paid in The Act came into force on 01 Jul 1899.
(1) When an instrument brought to the Collector under section 31 is, in his opinion, one of a description chargeable with duty, and
(a) the Collector determines that it is already fully stamped, or
(b) the duty determined by the Collector under section 31, or such a sum as, with the duty already paid in respect of the instrument, is equal to the duty so determined, has been paid,
the Collector shall certify by endorsement on such instrument that the full duty (stating the amount) with which it is chargeable has been paid.
(2) When such instrument is, in his opinion, not chargeable with duty, the Collector shall certify in manner aforesaid that such instrument is not so chargeable.
(3) Any instrument upon which an endorsement has been made under this section, shall be deemed to be duly stamped or not chargeable with duty, as the case may be; and, if chargeable with duty, shall be receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly stamped:
Provided that nothing in this section shall authorize the Collector to endorse--
(a) any instrument executed or first executed in 1[India] and brought to him after the expiration of one month from the date of its execution or first execution, as the case may be;
(b) any instrument executed or first executed out of 1[India] and brought to him after the expiration of three months after it has been first received in 1[India]; or
(c) any instrument chargeable 2[with a duty not exceeding ten naye paise], or any bill of exchange or promissory note, when brought to him, after the drawing or execution thereof, on paper not duly stamped.
STATE AMENDMENT
Himachal Pradesh.
Amendment of section 32.-- In section 32 of the said Act.--
(1) in clause (a) of the proviso, after the words "any instrumentsbqts the words "other than an instrument chargeable with a duty under clause (bb) of the first proviso to section 3 as amended by the Indian Stamp (Himachal Pradesh Amendment) Act, 1952" shall be inserted.
(2) the word "or" at the end of clause (b) of the proviso shall be omitted,
(3) after clause (c) of the proviso the word "or" shall be inserted, and the following new clause shall be added:--
(d) any instrument chargeable with duty under clause (bb) of the first proviso to section 3 as amended by the Indian Stamp (Himachal Pradesh Amendment) Act, 1952, and brought to him after the expiration of three months from the date on which it is first received in Himachal Pradesh.
[Vide Himachal Pradesh Act 4 of 1953, s. 10]
Section 32, 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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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 issuance of certificate by Collector; creates legal fiction that instrument shall be deemed duly stamped; Court held this legal fiction is limited to receivability in evidence and does not confer finality on the determination
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.
Questions about Section 32
What have the courts held on Section 32 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 issuance of certificate by Collector; creates legal fiction that instrument shall be deemed duly stamped; Court held this legal fiction is limited to receivability in evidence and does not confer finality on the determination.
How do I find court cases under Section 32 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 32, section 32 Stamp Act, section 32 of the Indian Stamp Act. People searching for it also type section 32 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 32 of the Indian Stamp Act, and has it changed?
Its own text turns on section 3 (Instruments chargeable with duty), section 31 (Adjudication as to proper stamp), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When did Section 32 of the Indian Stamp Act come into force?
Section 32 of the Indian Stamp Act, cited as Stamp Act 32, 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.