Admission of improperly stamped instruments
Section 37 of the Indian Stamp Act, 1899 deals with admission of improperly stamped instruments. [The [State Government]] may make rules providing that, where an instrument bears a stamp of sufficient amount but of improper description, it may, on payment of the duty with which the same is chargeable, be certified to be duly stamped, and any instrument so certified shall then be deemed to have The Act came into force on 01 Jul 1899.
1[The 2[State Government]] may make rules providing that, where an instrument bears a stamp of sufficient amount but of improper description, it may, on payment of the duty with which the same is chargeable, be certified to be duly stamped, and any instrument so certified shall then be deemed to have been duly stamped as from the date of its execution.
Section 37, 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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Hariom Agrawal vs Prakash Chand Malviya
Court's Decision & Legal Precedent
A photocopy of an original document which is improperly stamped or insufficiently stamped cannot be admitted in evidence, either as primary evidence or as secondary evidence under Section 63 of the Indian Evidence Act, 1872. The provisions of Sections 33, 35, 36, and 37 of the Indian Stamp Act, 1899 apply only to original instruments as defined in Section 2(14) and do not extend to copies thereof. The Collector's power under Section 48-B to recover stamp duty deficiency noticed from a copy of an instrument does not authorize the impounding of the copy for purposes of judicial admission of evidence. Therefore, when the original instrument is lost and only a photocopy is available, and the original was improperly or insufficiently stamped, the photocopy cannot be admitted as secondary evidence in any proceeding.
On this section: Admission of improperly stamped instruments - the Court held that this section applies only to original instruments bearing stamps of sufficient amount but improper description, not to copies
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 37
What have the courts held on Section 37 of the Indian Stamp Act?
Hariom Agrawal vs Prakash Chand Malviya (08 Oct 2007) is the leading judgment on this section among those set out below: Admission of improperly stamped instruments - the Court held that this section applies only to original instruments bearing stamps of sufficient amount but improper description, not to copies.
How do I find court cases under Section 37 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 37, section 37 Stamp Act, section 37 of the Indian Stamp Act. People searching for it also type section 37 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 Hariom Agrawal vs Prakash Chand Malviya (08 Oct 2007).
What should I read with Section 37 of the Indian Stamp Act, and has it changed?
2 other provisions in this corpus refer back to it. 2 instruments name it without being made under it, most recently Recruitment rule of Malaria Inspector (2010), then The Andaman and Nicobar Islands Stamp Rules and its Amendments (1979).
When did Section 37 of the Indian Stamp Act come into force?
Section 37 of the Indian Stamp Act, cited as Stamp Act 37, 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.