Section 10: Duties how to be paid.

(1) Except as otherwise expressly provided in this Act, all duties with which any instruments are chargeable shall be paid, and such payment shall be indicated on such instruments, by means of stamps — (a) according to the provisions herein contained; or (b) when no such provision is applicable thereto—as the State Government may be rule direct. (2) The rules made under sub-section (1) may, among other matters, regulate,— (a) in the case of each kind of instrument—the description of stamps which may be used; (b) in the case of instruments stamped with impressed stamps—the number of stamps which may be used; (c) in the case of bills of exchange or promissory notes [Omitted] the size of the paper on which they are written. STATE AMENDMENT Assam Insertion of section 10A.—The principal Act, after the existing section the following shall be inserted as section 10A, namely:— ―10A. For shortage of stamps how duty to be paid—(1) Notwithstanding anything contained in Section 10, where the State Government or the Collector, as the case may be, is satisfied that there is shortage of stamps in the district or stamps of required denominations are not available, the State Government or the Collector may permit payment of the duty to be paid in cash or by way of Demand Draft or by Pay Order and authorize the Treasury Officer or Sub-Treasury Officer or Sub-Registrar or any other authorised officer, as the case may be, on production of a challan evidencing payment of duty in the Government Treasury or Sub-Treasury of a Demand Draft or by Pay Order drawn on a branch of any Schedule bank, as the case may be, after due verification, to certify in such manner as may be prescribed, by endorsement on the instrument of the amount of duty so paid in cash.

Explanation.—Government Treasury includes a Government Sub-Treasury and any other place as the State Government may, by notification in the Assam Gazette, appoint in this behalf:

Provided that the State Government may, be order published in the Official Gazette, direct that the power exercisable by it or by the Collector under this Section may be exercised by such other officers as may be specified in the order.

(2) An endorsement made on any instrument under sub-section (1) shall have the same effect as if the duty of an amount equal to the amount stated in the endorsement has been paid in respect thereof and such payment has been indicated on such instrument by means of stamps in accordance with the requirements of section 10.

(3) Nothing in this section shall apply to,—

(i) the payment of stamp duty chargeable on the instruments specified in Entry 91 of List I of the Seventh Schedule to the Constitution of India; and (ii) the instruments presented after six months from the date of their execution or first execution.‖ [Vide Assam Act 22 of 2004, s. 2]