Section 72 of the Indian Stamp Act, 1899 contains the provision regarding:

Section 72 permits trial in any district or presidency town where the instrument is found, as well as a place where it may be tried under the applicable criminal procedure. Magistrates’ jurisdiction is section 71; the other listed penalties concern different provisions.

Current law: For proceedings governed by the new criminal procedure, the applicable procedural code is BNSS, effective 1 July 2024, subject to BNSS section 531 savings. The Stamp Act’s special instrument-location rule remains material.