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TVD Rajkumar (Advocate)     09 December 2008

Validity of Non Judicial Stamp Paper

Dear Friends,

Quiet often we find that people insisting that stamp papers purchased for executing agreements/contracts, needs to have been purchased not later than 6 months prior to the execution of the same. Stamp Act does not demand this. Could somebody enlighten, as to which rule of law demands this or if there is some logical reason behind it?

Thanks in advance.


 13 Replies

Manish Singh (Advocate)     09 December 2008

stamp acts differ from state to state and some stamp acts clarly says that the validity shall be for 6 months and where the validity is not mentioned there is no bar to use the said stamps even afetre 6 months as held by different courts including the SC.

Murali Krishna (Govt..Employee)     09 December 2008

Manish Singh rightly answered you.

Bombay stamp Act stipulates 6 month validation period. In these columns, there was some discussion about the validity of stamp paper some time and a judgement of SC was also referred. 

However, I am afraid, that the judgement did not refer to those State Stamp Acts where validation period of a stamp paper fixed specifically. It refers only Indian Stamp Act.

Jaydeep Kurup (ACS, LLB)     10 December 2008

In a remarkable judgement (Thiruvengada Pillai vs. Navaneethammal and Anr. ), the Supreme Court held that the stamp papers can be used after a period of 6 months from the date of purchase etc. The Indian Stamp Act, 1899 nowhere prescribes any expiry date for use of a stamp paper .

Section 54 merely provides that a person possessing a stamp paper for which he has no immediate use (which is not spoiled or rendered unfit or useless) can seek refund of the value thereof by surrendering such stamp paper to the collector provided it was purchased within the priod of 6 months next preceding the date on which it was surrendered.

The stipulation of the period of 6 montsh prescribed in Section 54 is only for the purpose of seekign a refund of the value of the unused stamp paper and not for the use of the stamp paper.

However the above interpretation may have to be checked with the state stamp acts for their applicability.



Anil Agrawal (Retired)     10 December 2008

 Can a stamp paper bought in A's name be used by B if B is not a party to the transaction?

TVD Rajkumar (Advocate)     12 December 2008

Thanx friends,

Could you also state the positon in Punjab.

Mr. Murali could you give me the section or notification of the Bombay Stamp Act.

Mr. Anil pls do not hijack the thread of others. Pls open a new topic if you have some other issue. This would help you in receiving prompt replies from members.

Mods/Admin pls split the post of Mr. Anil under a new topic.

With regards


Indian stamp act differ from state to state and some stamp acts clarly says that the validity shall be for 6 months and where the validity is not mentioned there is no bar to use the said stamps even afetre 6 months as held by different courts including the SC.

Kusshal Ambbala (Service)     10 July 2009

if validity of stamp paper is 6 months, then the count starts from which date, either date of proper officer or from the date on which it is purchased from vendor?

Please guide...

Anil Agrawal (Retired)     11 July 2009

 State Acts can't override the Central Act.

P.Elamaran (Law Officer in a CPSU)     11 July 2009

Dear Mr Anil

A non-judicial stamp paper that is bought on a person's name cannot be used by the another person.

P.Elamaran (Law Officer in a CPSU)     11 July 2009

Dr Mr Rajkumar,

I think the verdict given by our hon'ble Supreme Court inThiruvengada Pillai Case in Feb,2008 on validity of stamp papers is a path breaking one and I further state that a judgement given by the hon'ble SC is clearly a law of the land u/a-141 of the constitution of India. It has got an authoritative value over all HCs across the country. The hon'ble SC has laid down the judgement after carefully examining the Sec.54 of the Indian Stamp Act,1899 which is a central legislation. As per the constitutional provisions, when there is a conflict between central and state law, the former will prevail over the latter. Therefore, I am of the considered opinion that there is absolutely no impediment whatsoever for using a Non-Judicial Stamp Paper even after six months limitation period for execution of legal documents.

bhatsampa (Business)     11 January 2010

Dear All,

Could anyone advise on this: 

If the State Act specifically provides for a validity of six months and the Central Act  (The Indian Stamp Act) is silent on this validity period, what would be position - the Central Act will prevail or the provision of the State Act will be applicable?

Pls also let me know the citations / text of judgments to this effect..

Anil Agrawal (Retired)     11 January 2010

 Who said there is any prescribed period for using the stamp paper? The period is applicable for getting refund if not used.

Which State Act has prescribed six months period? Please specify.

Raj Kumar Makkad (Adv P & H High Court Chandigarh)     19 February 2010

In Punjab the period of validity is only 6 months of the date of the purchase.

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