Special provision as to unstamped receipts
Section 34 of the Indian Stamp Act, 1899 deals with special provision as to unstamped receipts. Where any receipt chargeable [with a duty not exceeding ten naye paise] is tendered to or produced before any officer unstamped in the course of the audit of any public account, such officer may in his discretion, instead of impounding the instrument, require a duly stamped receipt to be substituted The Act came into force on 01 Jul 1899.
Where any receipt chargeable 1[with a duty not exceeding ten naye paise] is tendered to or produced before any officer unstamped in the course of the audit of any public account, such officer may in his discretion, instead of impounding the instrument, require a duly stamped receipt to be substituted therefore.
Section 34, The Indian Stamp Act, 1899 (Act 2 of 1899).
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 34
What does Section 34 of the Indian Stamp Act deal with?
Section 34 of the Indian Stamp Act is headed "Special provision as to unstamped receipts". Where any receipt chargeable [with a duty not exceeding ten naye paise] is tendered to or produced before any officer unstamped in the course of the audit of any public account, such officer may in his discretion, instead of impounding the instrument, require a duly stamped receipt to be substituted
How do I find court cases under Section 34 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 34, section 34 Stamp Act, section 34 of the Indian Stamp Act. People searching for it also type article 34 indian stamp act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 34 of the Indian Stamp Act, and has it changed?
One instrument names it without being made under it, most recently The Andaman and Nicobar Islands Stamp Rules and its Amendments (1979).
When did Section 34 of the Indian Stamp Act come into force?
Section 34 of the Indian Stamp Act, cited as Stamp Act 34, 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 17 Oct 2026. This page is not a substitute for legal advice.