Instruments unduly stamped by accident
Section 41 of the Indian Stamp Act, 1899 deals with instruments unduly stamped by accident. If any instrument chargeable with duty and not duly stamped, not being an instrument chargeable [with a duty not exceeding ten naye paise] only or a bill of exchange or promissory note, is produced by any person of his own motion before the Collector within one year from the date of its execution or The Act came into force on 01 Jul 1899.
If any instrument chargeable with duty and not duly stamped, not being an instrument chargeable 1[with a duty not exceeding ten naye paise] only or a bill of exchange or promissory note, is produced by any person of his own motion before the Collector within one year from the date of its execution or first execution, and such person brings to the notice of the Collector the fact that such instrument is not duly stamped and offers to pay to the Collector the amount of the proper duty, or the amount required to make up the same, and the Collector is satisfied that the omission to duly stamp such instrument has been occasioned by accident, mistake or urgent necessity, he may, instead of proceeding under sections 33 and 40, receive such amount and proceed as next herein after prescribed.
Section 41, 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
Referred to by 4
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: Referenced in Section 56(2) as one of the sections under which Collector may draw up statement of case for referral to Chief Controlling Revenue Authority
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.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… It was clarified that consideration :rmount is more than the market value 12. Learned counsel for the petitioner has liled a cbpy of memo enclosing the sale deed and at the rare-end of page No.2, as per the endorsement made under Section 41 of Indian Stamp Act, 1899, the Sub-Registrar certified that ln re slrect of documcnt 79 /2006, dated 07 .Ol.2006, proper/deficit stamp duty has been levied in respect of consideration of Rs.8,00,O00/- on the basis of agreed market v:rlue rvhich is being higher than the conside ration / a greed market value. …
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… The State of Telangana, Rep. by its principal secretary, Revenue Department, Secretariat Buildings, Hyderabad. - 2. The District Registrar, Registration and Stamps Department, Office of the District Registrar of Assurances, Mahabubnagar. - 3. The Deputy Collector & Collector, under Section 41-A of Indian Stamp Act, Flying Squad, Zone-VI, Hyderabad. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction more particularly one in the nature …
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… filed therewith, the High Court may be pleased to issue a Writ, Order or Direction, more particularly, one in the nature of Writ of Mandamus, by declaring the action of the 3rd respondent in not receiving and not validating the Development Agreement dt.06-03-2006, by collecting the deficit stamp duty as per Section 41 of the Indian Stamp Act 1899, as illegal, arbitrary and violation of principles of natural justice and consequently to direct the respondent No.3 to validate the Development Agreement dt.06-03-2006 by collecting the deficit stamp duty as per section 41 of Indian Stamp Act, in the interest of justice and …
Questions about Section 41
What have the courts held on Section 41 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: Referenced in Section 56(2) as one of the sections under which Collector may draw up statement of case for referral to Chief Controlling Revenue Authority.
How do I find court cases under Section 41 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 41, section 41 Stamp Act, section 41 of the Indian Stamp Act. People searching for it also type section 41a of indian stamp act and section 41 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 41 of the Indian Stamp Act, and has it changed?
Its own text turns on section 33 (Examination and impounding of instruments), section 40 (Collector's power to stamp instruments impounded), so none of them can safely be read on its own. 4 other provisions in this corpus refer back to it.
When did Section 41 of the Indian Stamp Act come into force?
Section 41 of the Indian Stamp Act, cited as Stamp Act 41, 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.