Primary law, Tamil Nadu land law
The Union Territories (Stamp and Court-fees Laws) Act, 1961
Parliament enacted The Union Territories (Stamp and Court-fees Laws) Act, 1961, Act No. 33 of 1961, dated 29 August 1961, to amend or repeal stamp duty and court-fee laws operating in Himachal Pradesh, Manipur and Tripura. It does not contain any provision governing Tamil Nadu property or court fees.
What the Act does
The Union Territories (Stamp and Court-fees Laws) Act, 1961 changes which versions of the Indian Stamp Act, 1899 and the Court-fees Act, 1870 apply in the specified Union territories. The changes depend in several cases on the Central Government issuing notifications under the Union Territories (Laws) Act, 1950.
Key provisions include:
- In Himachal Pradesh, Schedule I-A of the Indian Stamp Act, 1899 is to be replaced on a date appointed by the Central Government through an Official Gazette notification.
- The replacement is based on Schedule I-A applying in Punjab on 28 November 1960, with any modifications specified in the notification.
- The version of the Court-fees Act, 1870 previously operating in Himachal Pradesh is repealed when the Punjab version is extended there by notification.
- The versions of the Court-fees Act, 1870 previously operating in Manipur and Tripura are repealed when the Assam version is extended to each territory by notification.
- The versions of the Indian Stamp Act, 1899 previously operating in Manipur and Tripura are repealed when the Assam version is extended to each territory by notification.
Validation of duties collected in Manipur
The Union Territories (Stamp and Court-fees Laws) Act, 1961 validates certain stamp duties collected in Manipur. It covers duties levied and collected from 16 April 1950 until the date when the Assam version of the Indian Stamp Act, 1899 was extended to Manipur.
The validation applies where authorities collected the duties believing that the Assam version of the Indian Stamp Act, 1899 was applicable in Manipur. Those duties are treated as having always been lawfully levied and collected.
Who may be affected
The Union Territories (Stamp and Court-fees Laws) Act, 1961 is relevant to historical stamp duty or court-fee issues in Himachal Pradesh, Manipur and Tripura, particularly where the applicable version of an earlier law is disputed. The text does not set out duty rates, court-fee amounts or notification dates for the changes.
The Union Territories (Stamp and Court-fees Laws) Act, 1961 contains no provision applying to Tamil Nadu. A Tamil Nadu property buyer or owner cannot use it to determine stamp duty or court fees payable in Tamil Nadu.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Does this Act change stamp duty for property in Tamil Nadu?
No Tamil Nadu provision appears in the Act. Its stamp duty and court-fee changes concern Himachal Pradesh, Manipur and Tripura.
Does the Act specify any stamp duty rates?
No. The Act deals with replacing or repealing versions of stamp and court-fee laws, but the supplied text does not state rates.
Were earlier stamp duties collected in Manipur made valid?
Yes. Certain duties collected from 16 April 1950 until the Assam version of the Indian Stamp Act, 1899 was extended to Manipur are treated as lawfully levied and collected.
When did the repeals in Himachal Pradesh, Manipur and Tripura take effect?
The repeals were tied to the dates when the relevant Punjab or Assam laws were extended by Central Government notification. Those notification dates are not provided in the supplied text.
