Thursday, 3 January 2019

Stamp paper purchased by one and usage by others - Rule 6(2) of 1925 Stamp Rules.

A stamp paper purchased by or for the use of a person can be used by that person or his authorized agent or legal representatives only. It impliedly means others can not make use of the stamp paper purchased for the use of a person as per Rule-6(2) of 1925 Stamp Rules and G.O.Ms.No.340 (Revenue) dt: 16.4.1967 held in 2002(5) ALD 362 = 2002 ALT (3) 754

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In case of Agreements of sale in respect of open lands and no constructions are existing thereon, it is only Article 6(A) of Schedule 1(A) of the Indian Stamp Act, 1899, applies but not Article 6(B) of Schedule 1(A) of the Indian Stamp Act, 1899.

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