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IndiaCode Laws
Section74
The Indian Stamp Act, 1899

Powers to make rules relating to sale of stamps

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 Instruments 4

Section 74 of the Indian Stamp Act, 1899 deals with powers to make rules relating to sale of stamps. The [State Government] may make rules for regulating (a) the supply and sale of stamps an stamped papers, (b) the persons by whom alone such sale is to be conducted, and (c) the duties and remuneration of such persons: Provided that such rules shall not restrict the sale of [ten naye paise or five n The Act came into force on 01 Jul 1899.

The 1[State Government] 2*** may make rules for regulating

(a) the supply and sale of stamps an stamped papers,

(b) the persons by whom alone such sale is to be conducted, and

(c) the duties and remuneration of such persons:

Provided that such rules shall not restrict the sale of 3[ten naye paise or five naya paise] adhesive stamps.

Section 74, 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. 69 Penalty for breach of rule relating to sale of stamps and for unauthorised sale

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. V. V. S. Rama Sharma vs State of U. P.

    Supreme Court of India 15 Apr 2009 Binding (SC) Reportable

    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: Power to make rules relating to sale of stamps; scope limited by central legislation and Union entry

    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.

Made under this section, and citing it

3 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

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

All subordinate legislation

Questions about Section 74

What have the courts held on Section 74 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: Power to make rules relating to sale of stamps; scope limited by central legislation and Union entry.

How do I find court cases under Section 74 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 74, section 74 Stamp Act, section 74 of the Indian Stamp Act. People searching for it also type section 74 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 74 of the Indian Stamp Act, and has it changed?

1 other provision in this corpus refers back to it. The rules and notifications made under it are where it actually bites, and there are 3: most recently Notification regarding amendment in the Chhattisgarh Stamp (Payment of Stamp Duty through E-Stamp Certificates) Rules, 2016. (2021), then C.G. Stamp Rules, 1942 Amendment, F- 10-302011 CT (R.)V (47) (2011), and 1 more.

When did Section 74 of the Indian Stamp Act come into force?

Section 74 of the Indian Stamp Act, cited as Stamp Act 74, 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.