Which provision of the Indian Stamp Act, 1899, as amended for Himachal Pradesh, specifically deals with…
Section 6-A addresses duty on copies, counterparts and duplicates where the applicable Himachal Pradesh duty has not been paid on the principal or original instrument. Its…
Choose your answer
Which provision of the Indian Stamp Act, 1899, as amended for Himachal Pradesh, specifically deals with duty on a copy, counterpart or duplicate where the applicable Himachal Pradesh duty on the original instrument has not been paid?
Answer and explanation
Correct answer B
Section 6-A addresses duty on copies, counterparts and duplicates where the applicable Himachal Pradesh duty has not been paid on the principal or original instrument. Its rule applies where the original would have attracted the higher Himachal Pradesh rate on receipt in the state.
Option feedback
Option A
Section 6 generally addresses instruments falling within several descriptions and has a proviso for certain duly stamped counterparts. The state-specific unpaid-duty rule is in section 6-A.
Option B
The Himachal Pradesh insertion expressly addresses copies, counterparts and duplicates where the required duty on the principal or original has not been paid, subject to its conditions.
Option C
Section 19 concerns certain bills and promissory notes drawn outside India.
Option D
Section 19-A addresses certain instruments that become liable to a higher rate in Himachal Pradesh and supplies a cross-reference for computing duty, rather than the specific counterpart rule.
Practice for these exams
-
Himachal Pradesh Judicial Services