Penalty for omission to comply with provisions of section 27
Section 64 of the Indian Stamp Act, 1899 deals with penalty for omission to comply with provisions of section 27. Any person who, with intent to defraud the Government,-- (a) executes any instrument in which all the facts and circumstances required by section 27 to be set forth in such instrument are not fully and truly set forth; The Act came into force on 01 Jul 1899.
Any person who, with intent to defraud the Government,--
(a) executes any instrument in which all the facts and circumstances required by section 27 to be set forth in such instrument are not fully and truly set forth; or
(b) being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all such facts and circumstances; or
(c) does any other act calculated to deprive the Government of any duty or penalty under this Act;
shall be punishable with fine which may extend to five thousand rupees.
STATE AMENDMENT
Orissa.--
Amendment of Section 64.--In Section 64 of the Principal Act, the words "and where the person is liable to pay the duty shall also be liable to pay the deficient amount of duty" shall be added at the end.
[Vide Orissa Act 7 of 1987, s. 8]
Arunachal Pradesh.
Amendment of sections 64,--
(3) in section 64, in clause (c), for the words "five thousand rupees", the words "ten thousand rupees" shall be substituted.
[Vide Arunachal Pradesh Act 3 of 2010, s. 2]
Section 64, 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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V. V. S. Rama Sharma vs State of U. P.
Court's Decision & Legal Precedent
Under the constitutional scheme, particularly Entry 91 of Union List covering rates of stamp duty for insurance policies, the power to prescribe insurance stamp rates belongs to Parliament. States cannot, through rule-making power or administrative action, impose restrictions on purchase of insurance stamps from authorized sources outside their borders, as this would circumvent central legislation and exceed State authority. Purchasing insurance stamps from any duly authorized licensed stamp vendor throughout the country is legally permissible and does not constitute any criminal offense under IPC Sections 420/409 or Stamp Act Sections 64/69. Consequently, an FIR alleging only such purchasing practice, without any additional element of fraud, deception, or actual deprivation of government revenue, discloses absolutely no criminal offense and can be quashed under Section 482 CrPC as manifestation of malicious prosecution.
On this section: Penalty for omission to comply with Section 27 and acts calculated to deprive government of duty/penalty. Court held that appellants were paying full duties, hence Section 64(c) inapplicable
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.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… O R D E R This writ petition has been filed challenging the order passed by the second respondent, dated 14.11.2024 thereby, directed the petitioner to pay a sum of Rs.74,210/- as deficit stamp duty within a period of 15 days, failing which, action will be taken under Section 27 & 64 of the Indian Stamp Act. 2. By consent of both parties, the Writ Petition is taken up for final disposal at the admission stage itself. 3. Heard the learned counsel appearing on either side and perused the materials placed before this Court. 4. The petitioner had purchased the property comprised in Survey …
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… Facts affecting duty to be set forth in instrument.—The consideration (if any) and all other facts and circumstances affecting the chargeability of any instrument with duty, or the amount of the duty with which it is chargeable, shall be fully and truly set forth therein." Section 64 of the Indian Stamp Act extracted hereunder:- 64. Penalty for omission to comply with provisions of section 27.—Any person who, with intent to defraud the Government,— (a) executes any instrument in which all the facts and circumstances required by section 27 to be set forth in such instrument are not fully …
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… senior counsel for the petitioner and learned counsel appearing on behalf of the State. > This application has been filed for quashing the FIR in connection with Govindganj (Areraj) P.S. Case No.120 of 2021 whereby the petitioner has been made accused for the offences under Section 379 of the Indian Penal Code, Section 64 of the Indian Stamp Act; and Section 82 of Indian Registration Act. > From reading of the first information report it appears that prima facie case is made out against the petitioner and the same cannot be quashed at this stage. > > This application is, accordingly, dismissed. (Sandeep Kumar, J) …
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 64
What have the courts held on Section 64 of the Indian Stamp Act?
V. V. S. Rama Sharma vs State of U. P. (15 Apr 2009) is the leading judgment on this section among those set out below: Penalty for omission to comply with Section 27 and acts calculated to deprive government of duty/penalty. Court held that appellants were paying full duties, hence Section 64(c) inapplicable.
How do I find court cases under Section 64 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 64, section 64 Stamp Act, section 64 of the Indian Stamp Act. People searching for it also type article 64 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 V. V. S. Rama Sharma vs State of U. P. (15 Apr 2009).
What should I read with Section 64 of the Indian Stamp Act, and has it changed?
Its own text turns on section 27 (Facts affecting duty to be set forth in instrument), so none of them can safely be read on its own. One instrument names it without being made under it, most recently The Indian Stamp (Pondicherry Amendment) Regulation, 1976. (1976).
When did Section 64 of the Indian Stamp Act come into force?
Section 64 of the Indian Stamp Act, cited as Stamp Act 64, 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.