India non judicial

15:24 Nov 20, 2017 

Marianna
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The Indian Stamp Act, an old enactment still in force, stipulates that no document can be executed without payment of stamp duty. The stamp duty payable is contained in the schedule to the Act. There are amendments made by certain States as well.

The stamp duty to the instruments has to be paid in the shape of stamps or stamp papers or impressed stamps.
For example, a receipt for payment of Rs 500 and above has to be stamped with a revenue stamp of the value of Rs 1. If the stamp is not affixed, the receipt cannot be marked as evidence unless it is impounded by payment of penalties which is 10 times the stamp duty payable.

***With reference to the query, any stamp paper not used for judicial purposes is a non-judicial stamp paper***. Stamp duty is payable for judicial and non-judicial purposes.

Non-judicial stamps in the shape of labels and in the shape of stamp papers are available in various denominations. But stamp papers are available for Rs 10 to Rs 10,0000.