Preamble
Indian Stamp (Andhra Pradesh Amendment) Act, 1992*
| [Andhra Pradesh Act No. 1 of 1992] | [6th November, 1992] |
An Act further to Amend the Indian Stamp Act, 1899 in its application to the State of Andhra Pradesh.
Be it enacted by the Legislative Assembly of the State of Andhra Pradesh in the Forty-second year of the Republic of India as follows:-
Section 1. Short title extent and commencement
1. Short title extent and commencement.- (1) This Act may be called the Indian Stamp (Andhra Pradesh Amendment) Act, 1992.
(2) It extends to the, whole, of the State of Andhra Pradesh.
(3) It shall come into force on such date as the State Government may, by notification in the Andhra Pradesh Gazette, appoint.
Section 2. Insertion of new section 64-A
2. Insertion of new section 64-A.- In the Indian Stamp Act, 1899, (Central Act 11 of 1899) after Section 64, the following section shall be inserted, namely:-
64-A "Recovery of amount of deficit stamp duty.- (1) Where any person liable to pay duty under this Act is convicted of an offence under Section 64 in respect of any instrument (not being an instrument specified in entry 91 of List 1 in the Seventh Schedule to the Constitution) the Magistrate shall, in addition to the punishment which may be imposed for such offence, recover summarily and pay over to the Collector, the amount of duty if any, due under this Act from such person in respect of that instrument and the Collector shall thereupon certify by endorsement on that instrument that proper duty has been levied in respect thereof:
Provided that if the person referred to in this sub-section has already paid any amount towards the duty payable under this Act in respect of the instrument in relation to which such person was convicted, the Magistrate shall recover only the difference in the amount of duty.
(2) The amount recoverable under sub-section (1) shall be recovered by the Magistrate, as if it were a fine imposed under the Code of Criminal Procedure 1973 (Central Act 2 of 1974)".