Transcription of THE BOMBAY STAMP ACT - igrmaharashtra.gov.in
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THE BOMBAY STAMP ACT - igrmaharashtra.gov.in
THE BOMBAY STAMP ACT, 1958 [ BOMBAY ACT No. ,LX OF 1958]1 This Act received the assent of the President on 4th June 1958, and assent was first published in the BOMBAY Government Gazette, Part IV, on the 11th June, 1958 An Act to consolidate and amend the law relating to stamps and STAMP duties in the State of BOMBAY Amended by Bom. 95 of 1958. Adapted and modified by the Maharashtra Adaptation of Laws (State and Concurrent Subjects) order, 1960. Amended by Mah. 10 of 1960 Amended by Mah. 17 of 1993 (1-5-1993)4 31 of 1962 20 of 1994 (28-2-1994)4 10of 1965 29 of 1994 (1-5-1994)4 29 of 1972 38 of 1994 (17-8-1994)4 13 of 1974 (1-5-1974)4 12 of 1995 (8-6-1995)4 16 of 1979 (4-7-1980)4 16 of 1995 (1-9-1995)4 27 of 1985 (10-12-1985)4 9 of 19975 (15-9-1996)4 9 of 1988 (22-4-1988)4 30 of 1997 (15-5-1997)4 1 of 1989 (6-1-1989)4 21 of 19986 (1-5-1998)4 18 of 1989 (1-12-1989)4 As Amended by Mah.
1. For charging stamp duty, the instrument is not to be treated by the name it bears but by the substance or real nature of the transaction recorded therein. 2. The stamp duty is imposed upon the instrument and not upon the transaction. 3. The instruments or documents have to be read as they are i.e. as they are worded or drafted. 4.
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