Provides that the consideration amount, if any, and all other facts and circumstances affecting the chargeabi… — THE INDIAN STAMP ACT, 1899 (2 of 1899)

Provides that the consideration amount, if any, and all other facts and circumstances affecting the chargeability of Stamp Duty on any "instrument" and the amount of duty chargeable, shall be fully and truly setforth therein. Board of and circumstances affecting the chargeability of Stamp Duty on any "instrument" and the amount of duty chargeable, shall be fully and truly setforth therein. Board of Revenue vs. Electronic Industries of India, AIR 1996 SC 616.

Section 27 Provides that the consideration amount, if any, and all other facts and circumstances affecting the chargeability of Stamp Duty on any "instrument" and the amount of duty chargeable, shall be fully and truly setforth therein. Board of and circumstances affecting the chargeability of Stamp Duty on any "instrument" and the amount of duty chargeable, shall be fully and truly setforth therein. Board of Revenue vs. Electronic Industries of India, AIR 1996 SC 616. —Section 5(2)—Definition is not exhaustive—document containing promise to pay after a certain period on demand—it is 'bond' chargeable under Article 15 Mosst. Radha Devi vs. Dhanik Lall Issar, 1970 PLJR 673. Instruments coming within several descriptions in Schedule 1.— Subject to the provisions of the last preceding, section, an instrument so framed as to come within two or more of the descriptions in Schedule 1 shall, where the duties chargeable thereunder are different, be chargeable only with the highest of such duties: Provided that nothing in this Act contained shall render chargeable with duty exceeding one rupee a counterpart or duplicate of any instrument chargeable with duty and in respect of which the proper duty has been paid. '[6-A. Payment of Bihar stamp duty on copies, counterparts or duplicates when that duty has not been paid on the principal or original instrument.—(1) Motwithstanding anything contained in Section 4 or 6 or any other law, unless it is proved that the duty, chargeable under the Bihar Stamp (Amendment) Act, 1937, has been paid— has been paid— (a) on the principal or original instruments, as the case may be, or (b) in accordance with the provisions of this section, the duty chargeable on an instrument of sale, mortgage or settlement other than a principal instrument, or on a counterpart, duplicate or copy of any instrument, shall, if the principal oy original instrument would, when received in Bihar, have been than a principal instrument, or on a counterpart, duplicate or copy of any instrument, shall, if the principal oy original instrument would, when received in Bihar, have been chargeable, under the Pihar Stamp (Amendment) Act, 1937, with a higher rate of duty, be the duty with which the principal or original instrument would have been chargeable under section 19A. Notwithstanding anything contained in any law, no instrument, counterpart or duplicate or cony, chargeable with duly under this section, shall be received in evidence as prope |y Stamped unless the duly, chargeable under this section has been paid thereon: Provided that a Court, before which any such instrument, counterpart duplicate y is produce may, in its discretio permit the duty, chargeab under this duplicate or copy is produced, may, in its discretion, permit the duty, chargeable under this t r it i e | section, lo be paid thereon and may then receive it in evidence. | 7.Policies of sea-insurance.—*[ xxx}.