Key Definitions;

Principles of Levy of Stamp Duty;

Determination, Mode and timing of Stamp Duty;

Person responsible;

Consequences of Non-Stamping and Under-Stamping;

Adjudication;

Allowance and Refund;

Concept of E-Stamping

Bill of Lading

Instrument

Bill of exchange

Bond

Lease

Promissory Note

Settlement

Instruments Chargeable With Duty

Securities Dealt In Depository Not Liable To Stamp Duty

Consideration to Be Set Out

Apportionment

Party Liable to Pay

Methods of Stamping

Cancellation of Adhesive Stamps and Its Modes

Writing on Stamp Paper

Denoting Duty

Impounding

Admission of Improperly Stamped Instruments

Can Parliament increase or, decrease, the stamp duty on an agreement?

A document creates a lease of property X and also grants a gift of property Y. How is the stamp duty to be calculated, on this document?

Is an agreement for the sale of goods “conveyance”, for the purposes of the Stamp Act? Discuss