Instruments coming within several descriptions in Schedule I
Section 6 of the Indian Stamp Act, 1899 deals with instruments coming within several descriptions in Schedule I. Subject to the provisions of the last preceding section, an instrument so framed as to come within two or more of the descriptions in Schedule I, shall, where the duties chargeable thereunder are different, be chargeable only with the highest of such duties: Provided that nothing in this Act contain The Act came into force on 01 Jul 1899.
Subject to the provisions of the last preceding section, an instrument so framed as to come within two or more of the descriptions in Schedule I, shall, where the duties chargeable thereunder are different, be chargeable only with the highest of such duties:
Provided that nothing in this Act contained shall render chargeable with duty exceeding one rupee a counterpart or duplicate of any instrument chargeable with duty and in respect of which the proper duty has been paid.
STATE AMENDMENT
Himachal Pradesh.--
Amendment of section 6-- In section 6 of the said Act- (1) After the word and figure "Schedule I" the words, figure and letter "or Schedule I-A" shall be inserted.
(2) In the proviso, for the words "one rupee" the words "two rupees" shall be substituted and after the words "has been paid" the following shall be added, namely;--
"unless it falls within the provisions of section 6-A".
[Vide Himachal Pradesh Act 4 of 1953, s. 5]
Orissa.--
Amendment of section 6.--In the proviso the section 6 of the principal Act, for the words "one rupees and eight annas", the words "ten rupees" shall be substituted.
[Vide Orissa Act 1 of 2003, s. 3]
STATE AMENDMENT
Himachal Pradesh.--
Addition of a new section 6-A.--After section 6 of the said Act, the following new section shall be inserted: --
6-A. Payment of Himachal Pradesh stamp duty on copies, counter-parts or duplicates when that duty has not been paid on the principal or original instrument.-- (1) Notwithstanding anything contained in sections 4 or 6 or in any other law, unless it is proved that the duty chargeable under the Indian Stamp (Himachal Pradesh Amendment) Act, 1952 has been paid:--
(a) on the principal or original instrument as the case may be; or
(b) in accordance with the provisions of this section, the duty chargeable on an instrument of sale, mortgage or settlement other than a principal instrument or on a counterpart, duplicate or copy of any instrument shall, if the principal or original instrument would, when received in Himachal Pradesh, have been chargeable, under the Indian Stamp (Himachal Pradesh Amendment) Act, 1952, with a higher rate of duty with which the principal or original instrument would have been chargeable under section 19-A.
(2) Notwithstanding anything contained in section 35 or in any other law, no instrument, counterpart, duplicate or copy chargeable with duty under this section shall be received in evidence as properly stamped unless the duty chargeable under this section has been paid thereon:
Provided that a court before which any such instrument, counterpart, duplicate or copy is produced, shall permit the duty chargeable under this section, to be paid thereon and shall then receive it in evidence.
[Vide Himachal Pradesh Act 4 of 1953, s. 6]
Section 6, 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
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 6
What does Section 6 of the Indian Stamp Act deal with?
Section 6 of the Indian Stamp Act is headed "Instruments coming within several descriptions in Schedule I". Subject to the provisions of the last preceding section, an instrument so framed as to come within two or more of the descriptions in Schedule I, shall, where the duties chargeable thereunder are different, be chargeable only with the highest of such duties: Provided that nothing in this Act contain
How do I find court cases under Section 6 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 6, section 6 Stamp Act, section 6 of the Indian Stamp Act. People searching for it also type indian stamp act article 6. 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 6 of the Indian Stamp Act, and has it changed?
Its own text turns on section 4 (Several instruments used in single transaction of sale, mortgage or settlement), section 19 (Bills and notes drawn out of India), section 35 (Instruments not duly stamped inadmissible in evidence, etc), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it. 2 instruments name it without being made under it, most recently Notification under The Indian Stamp Act, 1899 in Year 2016 (2016), then The Indian Stamp Rules 1925 (as in force of Tamil Nadu) (1964).
When did Section 6 of the Indian Stamp Act come into force?
Section 6 of the Indian Stamp Act, cited as Stamp Act 6, 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 16 Oct 2026. This page is not a substitute for legal advice.