eCourtsIndia
IndiaCode Laws
Section48
The Indian Stamp Act, 1899

Recovery of duties and penalties

In force From 01 Jul 1899 Act 2 of 1899 As on 18 Oct 2026

Act 2 of 1899 Ministry Finance Enacted 27 Jan 1899 In force 01 Jul 1899 Cited by 1 provision

Section 48 of the Indian Stamp Act, 1899 deals with recovery of duties and penalties. All duties, penalties and other sums required to be paid under this Chapter may be recovered by the Collector by distress and sale of the movable property of the person from whom the same are due, or by any other process for the time being in force for the recovery of arrears of land-revenue. The Act came into force on 01 Jul 1899.

All duties, penalties and other sums required to be paid under this Chapter may be recovered by the Collector by distress and sale of the movable property of the person from whom the same are due, or by any other process for the time being in force for the recovery of arrears of land-revenue.

STATE AMENDMENT

Orissa.--

Amendment of Section 48-A.--For Section 48-A of the Principal Act, the following section shall be substituted, namely:--

"48-A. Notwithstanding anything contained in this Act, no certificate or endorsement under this Act , in respect of any instrument chargeable in the State of Orissa with a higher rate of duty under this Act, for the time being in force as amended from time to time by the Orissa Acts shall be received in evidence or be in any way valid in respect of the payment of duty on such instrument or in respect of the chargeability of such instrument with duty unless the duty chargeable under the Orissa Act, has been paid on such instrument.".

[Vide Orissa Act 7 of 1987, s. 7]

Section 48, 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.

Referred to by 1

  1. s. 70 Institution and conduct of prosecutions

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.

  1. Hariom Agrawal vs Prakash Chand Malviya

    Supreme Court of India 08 Oct 2007 Binding (SC)

    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: Recovery of stamp duty - the Court clarified that the Collector can recover adequate stamp duty through distress and sale of movable property or by implementing recovery of arrears of land revenue

    Read the full order on eCourts India

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.

Questions about Section 48

What have the courts held on Section 48 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: Recovery of stamp duty - the Court clarified that the Collector can recover adequate stamp duty through distress and sale of movable property or by implementing recovery of arrears of land revenue.

How do I find court cases under Section 48 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 48, section 48 Stamp Act, section 48 of the Indian Stamp Act. People searching for it also type indian stamp act article 48. 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 48 of the Indian Stamp Act, and has it changed?

1 other provision in this corpus refers back to it.

When did Section 48 of the Indian Stamp Act come into force?

Section 48 of the Indian Stamp Act, cited as Stamp Act 48, 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 18 Oct 2026. This page is not a substitute for legal advice.