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Section62A
The Indian Stamp Act, 1899

Penalty for failure to comply with provisions of section 9A

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 Instruments 1

Section 62A of the Indian Stamp Act, 1899 deals with penalty for failure to comply with provisions of section 9A. Any person who,-- (a) being required under sub-section (1) of section 9A to collect duty, fails to collect the same; The Act came into force on 01 Jul 1899.

1[62A. Penalty for failure to comply with provisions of section 9A.---(1) Any person who,--

(a) being required under sub-section (1) of section 9A to collect duty, fails to collect the same; or

(b) being required under sub-section (4) of section 9A to transfer the duty to the State Government within fifteen days of the expiry of the time specified therein, fails to transfer within such time,

shall be punishable with fine which shall not be less than one lakh rupees, but which may extend up to one per cent. of the collection or transfer so defaulted.

(2) Any person who,--

(a) being required under sub-section (5) of section 9A to submit details of transactions to the Government, fails to submit the same; or

(b) submits a document or makes a declaration which is false or which such person knows or believes to be false,

shall be punishable with fine of one lakh rupees for each day during which such failure continues or one crore rupees, whichever is less.]

Section 62A, 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. 9A Instruments chargeable with duty for transactions in stock exchanges and depositories

Made under this section, and citing it

1 instrument names this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 62A

What does Section 62A of the Indian Stamp Act deal with?

Section 62A of the Indian Stamp Act is headed "Penalty for failure to comply with provisions of section 9A". [62A. Penalty for failure to comply with provisions of section 9A.---(1) Any person who,-- (a) being required under sub-section (1) of section 9A to collect duty, fails to collect the same;

How do I find court cases under Section 62A 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 62A, section 62A Stamp Act, section 62A of the 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 62A of the Indian Stamp Act, and has it changed?

Its own text turns on section 9A (Instruments chargeable with duty for transactions in stock exchanges and depositories), so none of them can safely be read on its own. One instrument names it without being made under it, most recently Amendments to the Indian Stamp Act, 1899 (2019).

When did Section 62A of the Indian Stamp Act come into force?

Section 62A of the Indian Stamp Act, cited as Stamp Act 62A, 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.