Stamp paper bought in other States

Dear P.Elamaran,

                There is a clear distinction between Court fees and Non Judicial stamp paper. Under the stamp act, there are different rates of fees varying from one state to another state, but there is no provisions that Non judicial stamp paper purchased in one state can not be used in another state, nor I have come across any cases where the court gave a ruling to this effect. But there is one old case decided by the Delhi High Court. In that case the Delhi high court was seized with a matter under the Court fees act, and the Court held “unless there is a specific bar in the court fees act or any statutory rules lawfully framed against the use of the court fee stamps purchased by a citizen in the union of India, I do not find any legal justification for depriving a citizen from using those stamps in a State other than that of the purchased State. Thus I do not find any reasons why the same should not be applied with the Stamp Act. More over, instrument partially executed in India intended to be effective in England is liable to Indian stamp, if so, I am of the view that Non Judicial stamp paper purchased in one state can be used in another state, unless there is a specific bar to such use by any statutory rules of the State.

The Indian Stamps Act, 1899 section 17 reveals Instruments executed in India:- All instruments chargeable with dutyand executed by any person in India shall be stamped before or at the time of execution.

Dear  p. Elamaran,

As    per   the    Indian    stamp   act  1899,  there   is    no    bar    in   using    a  non-judicial     stamp    paper    purchased   in    other    state.

yes

stamped means stamp  has been affixed or used in accordance with law for the time being in force in india(s 2,stmp act 2 of 1899).non judicial does not come within this perview and no bar to be used in other states.

Sir, could you please name the abovementioned Delhi High Court judgment?

Does this apply for Commercial Leave and License agreement as well? Property is in Mumbai, while Co has a registered office in Delhi. Can we purchase stamp paper in Delhi for execution of leave and license agreement for the property in Mumbai?