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Chapter III - Adjudication as to Stamps in Karnataka Stamp Act, 1957

Adjudication as to Stamps.

(1) When any instrument, whether executed or not and whether previously stamped or not is brought to the1[Deputy Commissioner] and the person bringing it applies to have the opinion of that officer as to the duty (if any) with which it is chargeable, and pays a fee of2[one hundred rupees], the1[Deputy Commissioner] shall determine the duty (if any) with which, in his judgement, the instrument is chargeable.

(2) For the purpose the1[Deputy Commissioner] may require to be furnished with an abstract of the instrument, and also with such affidavit or other evidence as he may deem necessary to prove that all the facts and circumstances affecting the chargeability of the instrument with duty, or the amount of the duty with which it is chargeable are fully and truly set forth therein, and may refuse to proceed upon any such application, until such abstract and evidence have been furnished accordingly:

Provided that,-

(a) no evidence furnished in pursuance of this section shall be used against any person in any civil proceeding except in any enquiry as to the duty with which the instrument to which it relates is chargeable; and

(b) every person by whom any such evidence is furnished, shall, on payment of the full duty with which the instrument to which it relates, is chargeable, be relieved from any penalty which he may have incurred under this Act by reason of the omission to state truly in such instrument any of the facts or circumstances aforesaid.

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1. Substituted by Act No. 29 of 1962, w.e.f. 1-10-1962 for the expression "Collector"

2. Substituted by Act No. 24 of 1999, dated 18-8-1999 for the words "such amount not exceeding seven rupees and fifty paise and not less than seventy paise as the Deputy Commissioner may in each case direct"


Section 32 - Certificate by Deputy Commissioner

32. Certificate by1[Deputy Commissioner]

(1) When an instrument brought to the1[Deputy Commissioner] under Section 31, is in his opinion, one of a description chargeable with duty, and

(a) the1[ Deputy commissioner] determines that it is already fully stamped, or

(b) the duty determined by the1[Deputy Commissioner under Section 31, or such a sum as, with the duty already paid in respect of the instrument, is equal to the duty so determined, has been paid,

the1[Deputy Commissioner] shall certify by endorsement on such instrument that the full duty (stating the amount) with which it is chargeable has been paid.

(2) When such instrument is, in his opinion, not chargeable with duty, the1[Deputy Commissioner] shall certify in manner aforesaid that such instrument is not so chargeable.

(3)2[Subject to any orders made under Chapter VI, any instrument upon which] an endorsement has been made under the section shall be deemed to be duly stamped or not chargeable with duty, as the case may be; and, if chargeable with duty, shall be receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly stamped:

Provided that nothing in this section shall authorise the1[Deputy Commissioner] to endorse,-

(a) any instrument executed or first executed in India and brought to him after the expiration of one month from the date of its execution, or first execution, as the case may be;

(b) any instrument executed or first executed out of India and brought to him after the expiration of three months after it has been first received in the State of Karnataka; or

(c) any instrument chargeable3[with a duty not exceeding fifteen naye paise] or a mortgage of crop (Article4[35](a) of the Schedule) chargeable under clause (a) or (b) of Section 3 with a duty of twenty-five naye paise, when brought to him, after the execution thereof, on paper not duly stamped.

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1.Substituted by Act No. 29 of 1962, w.e.f. 1-10-1962 for the expression "Collector"

2.Substituted by Act No. 29 of 1962, w.e.f. 1-10-1962 for the words "Any instrument upon which"

3.Substituted by Act No. 29 of 1962, w.e.f. 1-10-1962

4.Substituted for the figure "34" by Act No. 29 of 1962, w.e.f. 1-10-1962



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