Endorsement of instruments on which duty has been paid under sections 35, 40 or 41
Section 42 of the Indian Stamp Act, 1899 deals with endorsement of instruments on which duty has been paid under sections 35, 40 or 41. When the duty and penalty (if any), leviable in respect of any instrument have been paid under section 35, section 40 or section 41, the person admitting such instrument in evidence or the Collector, as the case may be, shall certify by endorsement thereon that the proper duty or, as the case may be The Act came into force on 01 Jul 1899.
When the duty and penalty (if any), leviable in respect of any instrument have been paid under section 35, section 40 or section 41, the person admitting such instrument in evidence or the Collector, as the case may be, shall certify by endorsement thereon that the proper duty or, as the case may be, the proper duty and penalty (stating the amount of each) have been levied in respect thereof, and the name and residence of the person paying them.
(2) Every instrument so endorsed shall thereupon be admissible in evidence, and may be registered and acted upon and authenticated as if it had been duly stamped, and shall be delivered on his application in this behalf to the person from whose possession it came into the hands of the officer impounding it, or as such person may direct:
Provided that--
(a) no instrument which has been admitted in evidence upon payment of duty and a penalty under section 35, shall be so delivered before the expiration of one month from the date of such impounding, or if the Collector has certified that its further detention is necessary and has not cancelled such certificate;
(b) nothing in this section shall affect the1 Code of Civil Procedure (XIV of 1882), section 144,clause 3.
STATE AMENDMENT
Uttarakhand.--
Amendment of section 42.--In section 42 of the Principal Act, --
(a) in the heading, of the words and figures "Sections 35, 40 or 41", the words and figures, "sections 35, 40, 41 or 47-A" shall be substituted.
(b) in sub-section (1), for the words and figures "section 40 or section 41", the words and figures, "section 40, section 41 or section 47-A" shall be substituted.
[Vide Uttarakhand Act 1 of 2016, s. 7]
Section 42, 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
Questions about Section 42
What does Section 42 of the Indian Stamp Act deal with?
Section 42 of the Indian Stamp Act is headed "Endorsement of instruments on which duty has been paid under sections 35, 40 or 41". When the duty and penalty (if any), leviable in respect of any instrument have been paid under section 35, section 40 or section 41, the person admitting such instrument in evidence or the Collector, as the case may be, shall certify by endorsement thereon that the proper duty or, as the case may be
How do I find court cases under Section 42 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 42, section 42 Stamp Act, section 42 of the Indian Stamp Act. People searching for it also type section 42 of indian stamp act 1899. 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 42 of the Indian Stamp Act, and has it changed?
Its own text turns on section 35 (Instruments not duly stamped inadmissible in evidence, etc), section 40 (Collector's power to stamp instruments impounded), section 41 (Instruments unduly stamped by accident), section 47 (Power of payer to stamp bills, and promissory notes received by him unstamped), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When did Section 42 of the Indian Stamp Act come into force?
Section 42 of the Indian Stamp Act, cited as Stamp Act 42, 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.