Penalty for failure to cancel adhesive stamp
Section 63 of the Indian Stamp Act, 1899 deals with penalty for failure to cancel adhesive stamp. Any person required by section 12 to cancel an adhesive stamp, and failing to cancel such stamp in manner prescribed by that section, shall, be punishable with fine which may extend to one hundred rupees. The Act came into force on 01 Jul 1899.
Any person required by section 12 to cancel an adhesive stamp, and failing to cancel such stamp in manner prescribed by that section, shall, be punishable with fine which may extend to one hundred rupees.
STATE AMENDMENT
Arunachal Pradesh.--
Amendment of sections 63,--
(2) in section 63, for the words "one hundred rupees", the words "five hundred rupees" shall be substituted.
[Vide Arunachal Pradesh Act 3 of 2010, s. 2]
Section 63, 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
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.
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Residents Welfare Association, Noida vs State of U. P
Court's Decision & Legal Precedent
When immovable property held on lease is transferred by assignment of leasehold rights, Article 63 of Schedule 1-B of the Indian Stamp Act applies, requiring stamp duty to be calculated on the consideration stated in the deed, not on the market value of the property. Section 47-A, which permits reference to the Collector for determining market value in cases of undervaluation, is inapplicable to lease assignments as it presupposes an outright conveyance under Article 23. The relevant date for determining the consideration is the date of the agreement to transfer when consideration was frozen, not the date of presentation of documents for registration, provided the delay in execution is caused by the lessor's failure and the transferee is not at fault. Buildings attached to leasehold land that are governed by the covenants of the lease deed and subject to the lessor's right of reversion form part of the leasehold assignment and cannot be treated as separate subject matter of absolute sale.
On this section: Held to be the applicable provision for the documents in question; duty to be charged equals conveyance duty but on consideration stated in deed, not market value; specific provision takes precedence over general provisions
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 63
What have the courts held on Section 63 of the Indian Stamp Act?
Residents Welfare Association, Noida vs State of U. P (15 Apr 2009) is the leading judgment on this section among those set out below: Held to be the applicable provision for the documents in question; duty to be charged equals conveyance duty but on consideration stated in deed, not market value; specific provision takes precedence over general provisions.
How do I find court cases under Section 63 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 63, section 63 Stamp Act, section 63 of the Indian Stamp Act. People searching for it also type article 63 of indian stamp act. 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 Residents Welfare Association, Noida vs State of U. P (15 Apr 2009).
What should I read with Section 63 of the Indian Stamp Act, and has it changed?
Its own text turns on section 12 (Cancellation of adhesive stamps), so none of them can safely be read on its own.
When did Section 63 of the Indian Stamp Act come into force?
Section 63 of the Indian Stamp Act, cited as Stamp Act 63, 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.