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Section46
The Indian Stamp Act, 1899

Non-liability for loss of instruments sent under section 38

In force From 01 Jul 1899 Act 2 of 1899 As on 16 Oct 2026

Act 2 of 1899 Ministry Finance Enacted 27 Jan 1899 In force 01 Jul 1899

Section 46 of the Indian Stamp Act, 1899 deals with non-liability for loss of instruments sent under section 38. If any instrument sent to the Collector under section 38, sub-section (2), is lost, destroyed or damaged during transmission, the person sending the same shall not be liable for such loss, destruction or damage. The Act came into force on 01 Jul 1899.

(1) If any instrument sent to the Collector under section 38, sub-section (2), is lost, destroyed or damaged during transmission, the person sending the same shall not be liable for such loss, destruction or damage.

(2) When any instrument is about to be so sent, the person from whose possession it came into the hands of the person impounding the same, may require a copy thereof to be made at the expense of such first-mentioned person and authenticated by the person impounding such instrument

Section 46, 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

  1. s. 38 Instruments impounded how dealt with

Questions about Section 46

What does Section 46 of the Indian Stamp Act deal with?

Section 46 of the Indian Stamp Act is headed "Non-liability for loss of instruments sent under section 38". If any instrument sent to the Collector under section 38, sub-section (2), is lost, destroyed or damaged during transmission, the person sending the same shall not be liable for such loss, destruction or damage.

How do I find court cases under Section 46 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 46, section 46 Stamp Act, section 46 of the Indian Stamp Act. People searching for it also type article 46 of 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 46 of the Indian Stamp Act, and has it changed?

Its own text turns on section 38 (Instruments impounded how dealt with), so none of them can safely be read on its own.

When did Section 46 of the Indian Stamp Act come into force?

Section 46 of the Indian Stamp Act, cited as Stamp Act 46, 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

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 16 Oct 2026. This page is not a substitute for legal advice.