Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-07052026-272292
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 2170]
NEW DELHI, WEDNESDAY, MAY 6, 2026/VAISAKHA 16, 1948
MINISTRY OF HOME AFFAIRS
NOTIFICATION
New Delhi, the 6th May, 2026
S.O. 2259(E).— In exercise of the powers conferred by section 87 of the Punjab Reorganisation Act, 1966
(31 of 1966), the Central Government hereby extends the Indian Stamp (Punjab Amendment) Act, 2001 (Punjab Act
No. 14 of 2001) (hereinafter referred to as the principal Act) as in force in the State of Punjab, to the Union territory of
Chandigarh, from the date of publication of this notification in the Official Gazette, subject to the following
modifications, namely:-
1. This Act shall be called the Indian Stamp (Punjab Amendment) Act, 2001 as extended to the Union Territory of
Chandigarh.
2. In the principal Act, —
a) for the words "State of Punjab" wherever they occur, the words "Union Territory of Chandigarh" shall be
substituted;
b) for the words "State Government” wherever they occur, the words "Administrator of the Union Territory of
Chandigarh" shall be substituted.
[F. No. U-11020/2/2026-UTL]
PRAVEEN KUMAR RAI, Jt. Secy.
PUNJAB GOVT. GAZ (Extra) DEC. 21, 2001
(AGHN 30, 1923 SAKA)
PART I
DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS PUNJAB
NOTIFICATION
The 21st December, 2001
No. 24. Leg./2001.—The following Act of the Legislature of the State of Punjab received the assent of the President of
India on the 11th December, 2001 and is hereby published for general information: -
THE INDIAN STAMP (PUNJAB AMENDMENT) ACT, 2001
(Punjab Act No. 14 of 2001)
AN
ACT
Further to amend the India Stamp Act, 1899, in its application to the State of Punjab.
Be it enacted by the Legislature of the State of Punjab in the Fifty-second Year of the Republic of India as follows:-
1 (1) This Act may be called the Indian Stamp (Punjab Amendment Act, 2001
Short title and
Commencement
(2) It shall come into force at once
2. In the Indian Stamp Act, 1899 (hereinafter referred to as the Principal
Act), in its application to the State of Punjab in section 2, after clause (9),
the following clause shall be inserted, namely:-
"(9-A) "Commissioner" means the commissioner of a Division appointed
as such by the State Government.”.
Amendment of
Section 2 of
Central Act 2 of
1899
3. In the Principal Act, in section 47-A,-
Amendment of
Section 48-A of
Central Act 2 of
1899
(I) For sub-section (i) the following sub-section shall be substituted
namely:-
"(i) If the market value of any property, which is the subject of any
instrument on which duty is chargeable on market value as set
forth in such instrument, is less than even the minimum value as
set forth in such instrument, is less than even the minimum value
as determined in accordance with the rules made under this Act,
the Registering Officer appointed under the Registration Act,
1908, shall after registering the instrument, refer the same to the
Collector for determination of the market value of such property
and the proper duty payable thereon”; and
(ii) In sub-section (4), for the words “District Judge", the word
"Commissioner" shall be substituted.
4. In the Principal Act, in Schedule I-A
(i) In entry 5, after item the following item shall be inserted namely:-
"(CC) in the case of agreement to sell followed by or evidencing delivery of
possession of the immoveable property agreed to be sold;
The same duty as is
leviable under
column 2 of entry
No. 23 of this
Schedule, subject
to the adjustment of
duty chargeable at
the time of
execution of
conveyance made
in pursuance of
such agreement”,
and
(ii) in entry 48, after item (f), the following items shall be inserted namely:-
"(ff) when given for consideration and/or for authorizing possession of the
immovable property:
The same duty as is
leviable under
column 2 of entry
No. 23 of this
Schedule, subject
to the adjustment of
duty chargeable at
the time of
execution of
conveyance made
in pursuance of
such agreement.
S. S. GREWAL,
Secretary to Government of Punjab
Department of Legal and Legislative Affairs.
MINISTRY OF HOME AFFAIRS
NOTIFICATION
New Delhi, the 6th May, 2026
S.O. 2260(E). In exercise of the powers conferred by section 87 of the Punjab Reorganisation Act, 1966
(31 of 1966), the Central Government hereby extends the Indian Stamp (Punjab Amendment) Act, 2003 (Punjab Act
No. 15 of 2004) (hereinafter referred to as the principal Act) as in force in the State of Punjab, to the Union territory of
Chandigarh, from the date of publication of this notification in the Official Gazette, subject to the following
modifications, namely:-
1. This Act shall be called the Indian Stamp (Punjab Amendment) Act, 2003 as extended to the Union Territory of
Chandigarh.
2. In the principal Act, —
a) for the words "State of Punjab" wherever they occur, the words "Union Territory of Chandigarh" shall be
substituted;
b) for the words "State Government” wherever they occur, the words "Administrator of the Union Territory of
Chandigarh" shall be substituted.
[F. No. U-11020/2/2026-UTL]
PRAVEEN KUMAR RAI, Jt. Secy.
PUNJAB GOVT. GAZ. (EXTRA.) JULY 1, 2004
(ASAR, 10, 1926 SAKA)
Part I
DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB
NOTIFICATION
The 1st Jul, 2004
No. 24-Leg./95.- The following Act of the Legislature of the State of Punjab received the assent of the President of India
on the 23rd June, 2004, and is hereby published for general information:-
THE INDIAN STAMP (PUNJAB AMENDMENT) ACT, 2003
(Punjab Act No. 15 of 2004)
AN
ACT
Further to amend the Indian Stamp Act, 1899, in its application to the State of Punjab.
Be it enacted by the Legislature of the State of Punjab in the Fifti-fourth year of the Republic of India as follows:
1. (1) This Act may be called the Indian Stamp (Punjab Amendment) Act, 2003.
Short title and
commencement
(2) It shall come into force at once.
2. In the Indian Stamp Act, 1899 (hereinafter referred to as the principal Act), in its
application to the State of Punjab, in section 47-A,-
(i) for sub-section (2), the following sub-section shall be substituted,
namely:-
"(2) On receipt of reference under sub-section (1), the Collector shall,
after giving the parties reasonable opportunity of being heard and after
holding an enquiry in such manner as may be prescribed by rules under
this Act, determine the value or consideration and the duty as aforesaid,
and the deficient amount of duty, if any, alongwith interest at the rate of
twelve per cent per annum on such deficient amount, shall be payable
by the person liable to pay the duty from the date of registration of the
instrument relating to such property to the date of payment of deficient
amount of the duty:
Provided that a person shall also be liable to pay penal interest at the
rate of three per cent per annum, if there was an intentional omission or
lapse on his part in not setting forth the correct market value of such
property."; and
(ii) In sub-section (3), for the words "if any, would be payable by the person
liable to pay the duty.", the following shall be substituted, namely:-
"if any, alongwith interest at the rate of twelve per cent per annum on such
deficient amount, would be payable by the person liable to the pay of duty
from the date of registration of the instrument relating to such property to
the date of payment of deficient amount of the duty;
Provided that a person shall also be liable to pay penal interest at the rate of
three per cent per annum, if there was an intentional omission or lapse on his
part in not setting forth the correct market value of such property.".
3. In the principal Act, in section 48, for the words "All durites, penalties and
other sums", the words "All duties, penalties, interest, penal interest and other
sums" shall be substituted.
Amendment of
section 48 of
Central Act of 1899
Secretary to Govt. of Punjab,
Department of Legal and Legislative Affairs.
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