11/18/2015

InspectorGenaralofStampsandRegistration

Wednesday,November18,2015

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ACTSANDRULES:STAMPDUTY
TheConstitutionalProvisionsConcerningStampDuties

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ITheConstitutionofIndiahasanumberofotherprovisionsrelevantto
stampduties.Ofthese,Article246andtheSeventhSchedulearerelevant
inregardtothelegislativepowertolevyStampduties.Articles265,268
and269(e)arerelevantmainlyasregardsthedistributionoftherevenues.
Theformerismoreimportant,forthepurposesofaconsiderationofthe
StampAct.TheseArticlesarereproducedasbelow

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246.SubjectmatteroflawsmadebyParliamentandbythe
LegislatureofStates.

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(1)Notwithstandinganythinginclauses(2)and(3),Parliamenthas
exclusivepowertomakelawswithrespecttoanyofthematters
enumeratedinListIintheSeventhSchedule(inthisConstitutionreferred
toasthe"UnionList").

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(2)Notwithstandinganythinginclause(3),Parliament,and,subjectto
clause(1),thelegislatureofanyStatealso,havepowertomakelawswith
respecttoanyofthemattersenumeratedinListIIIintheSeventhSchedule
(inthisConstitutionreferredtoasthe"ConcurrentList").

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(3)Subjecttoclauses(1)and(2),theLegislatureofanyStatehas
exclusivepowertomakelawsforsuchStateoranypartthereofwith
respecttoanyofthemattersenumeratedinListIIintheSeventhSchedule
(inthisConstitutionreferredtoasthe"StateList").
(4)Parliamenthaspowertomakelawswithrespecttoanymatterforany
partoftheterritoryofIndianotincluded(inaState)notwithstandingthat
suchmatterisamatterenumeratedintheStateList.
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265.Taxesnottobeimposedsavebyauthorityoflaw.Notaxshall
beleviedorcollectedexceptbyauthorityoflaw.

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268.DutiesleviedbytheUnionbutcollectedandappropriatedby
theStates.

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(1)Suchstampdutiesandsuchdutiesofexciseonmedicinalandtoilet
preparationsasarementionedintheUnionListshallbeleviedbythe
GovernmentofIndiabutshallbecollected:
(a)inthecasewheresuchdutiesareleviablewithinany
UnionTerritory,bytheGovernmentofIndia,and
(b)inothercases,bytheStateswithinwhichsuchduties
arerespectivelyleviable.
(2)Theproceedsinanyfinancialyearofanysuchdutyleviablewithinany
StateshallnotformpartoftheConsolidatedFundofIndia,butshallbe
assignedtothatState.
269TaxesleviedandcollectedbytheUnionbutassignedtothe
States(1)Thefollowingdutiesandtaxesshallbeleviedandcollectedby
theGovernmentofIndiabutshallbeassignedtotheStatesinthemanner
providedinclause(2)namely
a.Dutiesinrespectofsuccessiontopropertyotherthan
agriculturalland
b.Estatedutyinrespectofpropertyotherthanagricultural
land
c.Terminaltaxesongoodsorpassengerscarriedbyrailway,
seaorair
d.Taxesonrailwayfaresandfreights
e.Taxesotherthanstampdutiesontransactionsinstock
exchangesandfuturesmarkets
f.Taxesonthesaleorpurchaseofnewspapersandon
advertisementspublishedtherein
g.Taxesonthesaleorpurchaseofgoodsotherthan
newspapers,wheresuchsaleorpurchasetakesplaceinthe
courseofinterStatetradeorcommerce
h.Taxesontheconsignmentofgoods(whetherthe
consignmentistothepersonmakingitortoanyother
person),wheresuchconsignmenttakesplaceinthecourse

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11/18/2015

InspectorGenaralofStampsandRegistration
ofinterstatetradeorcommerce.
(2)Thenetproceedsinanyfinancialyearofanysuchdutyortax,except
insofarasthoseproceedsrepresentproceedsattributabletoUnion
territories,shallnotformpartoftheConsolidatedFundofIndia,butshall
beassignedtotheStateswithinwhichthatdutyortaxisleviableinthat
yearandshallbedistributedamongthoseStatesinaccordancewithsuch
principlesofdistributionasmaybeformulatedbyParliamentbylaw.
(3)Parliamentmaybylawformulaeprinciplesfordeterminingwhenasale
ofpurchaseof,orconsignmentof,goodstakesplaceinthecourseofinter
Statetradeorcommerce.
IIBriefly,thescheduleprovidedforintheconstitutionisasfollows
(a)UnderArticle246,suchStampdutiesasarementioned
intheUnionListareleviedbytheUnion,but,underArticle
268,eachStateinwhichtheyarelevied,collectsandretains
theproceeds(exceptinthecaseofUnionTerritories).
(b)OtherStampdutiesareleviedandcollectedbythe
States,byvirtueofthelegislativeentryintheStateList.
(c)AndtheConcurrentListcontainsthefollowingentry
44.Stampdutiesotherthandutiesorfeescollectedbymeansofjudicial
stamps,butnotincludingratesofStampduty."
Thisentrydealswiththegeneralsubjectofstamps.Provisionsotherthan
thoserelatingtoratesofdutyare,thuswithinthelegislativepowerboth
theUnionandtheStates.
(d)Broadlyspeaking,therefore,exceptasregardsUnion
territories,parliamentslegislativepowerextendsto
(i)RatesofStampdutyonthespecifieddocuments
(ii)Machineryprovisions,inrespectofalldocuments.
IIIThepositioncanbestatedintheformofaChartasfollows

UnionListEntry91

StateListEntry63

ConcurrentListEntry
44

RatesofStampduty RatesofStampduty Stampdutiesother

inrespectofbillof inrespectof
thandutiesorfees
exchange,cheques, documentotherthan collectedbymeans
promissorynotes, thosespecifiedinthe ofjudicialstamps
billsoflading,letters provisionsofListI butnotincluding
ofcredit,policiesof withregardtorates ratesofStampduty.
insurance,transferof ofStampDuty
shares,debentures,
proxiesandreceipts.
IVThus,thepoweroftheUnionextendstothewholefieldofStampduties,
exceptthatasregardsratesofStampdutyintheStates,itisconfinedto
thespecifieddocuments.Itisplenaryasregardsmachineryprovisions.

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