Powers to make rules generally to carry out Act
Section 75 of the Indian Stamp Act, 1899 deals with powers to make rules generally to carry out Act. The [State Government] may make rules to carry out generally the purposes of this Act, and may by such rules prescribe the fines, which shall in no case exceed five hundred rupees, to be incurred on breach thereof. The Act came into force on 01 Jul 1899.
The 1[State Government] may make rules to carry out generally the purposes of this Act, and may by such rules prescribe the fines, which shall in no case exceed five hundred rupees, to be incurred on breach thereof.
Section 75, The Indian Stamp Act, 1899 (Act 2 of 1899).
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: Power to make rules generally to carry out the Act; scope limited by central legislation
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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… The Collector guidelines in question were issued by the State Government in exercise of powers under Section 47-A and Section 75 of the Indian Stamp Act . The State Government in exercise of power under Sections 75 of the Indian Stamp Act also introduced Statutory Rules namely M.P. Preparation and Revision of Market Value Guideline Rules, 2018 (Guidelines Rules) . The various provisions of the said Rules makes it clear that an expert committee was constituted which was required to determine market value by taking into …
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… The Collector guidelines in question were issued by the State Government in exercise of powers under Section 47-A and Section 75 of the Indian Stamp Act . The State Government in exercise of power under Sections 75 of the Indian Stamp Act also introduced Statutory Rules namely M.P. Preparation and Revision of Market Value Guideline Rules, 2018 (Guidelines Rules) . The various provisions of the said Rules makes it clear that an expert committee was constituted which was required to determine market value by taking into …
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… The Collector guidelines in question were issued by the State Government in exercise of powers under Section 47-A and Section 75 of the Indian Stamp Act . The State Government in exercise of power under Sections 75 of the Indian Stamp Act also introduced Statutory Rules namely M.P. Preparation and Revision of Market Value Guideline Rules, 2018 (Guidelines Rules) . The various provisions of the said Rules makes it clear that an expert committee was constituted which was required to determine market value by taking into …
Made under this section, and citing it
2 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.
Questions about Section 75
What have the courts held on Section 75 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 generally to carry out the Act; scope limited by central legislation.
How do I find court cases under Section 75 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 75, section 75 Stamp Act, section 75 of the Indian Stamp Act. People searching for it also type section 75 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 75 of the Indian Stamp Act, and has it changed?
The rules and notifications made under it are where it actually bites, and there are 2: most recently Notification regarding amendment in the Chhattisgarh Stamp (Payment of Stamp Duty through E-Stamp Certificates) Rules, 2016. (2021), then Bihar Stamp Ammendment Rules 2004 (2004).
When did Section 75 of the Indian Stamp Act come into force?
Section 75 of the Indian Stamp Act, cited as Stamp Act 75, 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 18 Oct 2026. This page is not a substitute for legal advice.