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1An act regulating stamp duty (a tax on the legal recognition of documents).
- ‘The consideration was stated to be $40,000 or such sum as may be finally determined by the Commissioner of State Taxation for the purpose of assessing stamp duty under the Stamp Act, whichever was the greater.’
- ‘The failure to pay duty does not render the document invalid, section 14 of the Stamp Act merely renders it inadmissible.’
- ‘The subsequent amendments to the Stamp Act unilaterally by the Government led to a sharp fall in this revenue as the BCC gets only 8 per cent of the stamp duty now.’
- ‘There is provision in the Stamp Act for depreciation on old buildings, however the registering authorities do not allow for depreciation on old building and generally levy stamp duty as is applicable to a new building.’
- ‘But it must be authenticated in India before the District Registrar under Section 18 of the Indian Stamp Act within three months.’
- ‘This legislation, much much more so than the stamp acts, are not light and transient causes.’
- 1.1An act of the British Parliament in 1765 that exacted revenue from the American colonies by imposing a stamp duty on newspapers and legal and commercial documents. Colonial opposition led to the act's repeal in 1766 and helped encourage the revolutionary movement against the Crown.
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