Indian Stamp Act, 1899
Section 75: Powers to make rules generally to carry out Act
The [State Government] may make rules to carry out generally the purposes of this Act, and may by such rules prescribe the fines, which shall in no case exceed five hundred rupees, to be incurred on breach thereof.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 75
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Life Insurance Corporation of India v. The State of Rajasthan and Ors.
Whether the Rajasthan Stamp Law (Adaptation) Act, 1952 or the Rajasthan Stamp Act, 1998 applies to the facts of the present case; whether the state government has the legislative competence to impose and collect stamp…
- The Govt. of Tamil Nadu v. Pv. Enter. Rep. by Scm Jamaludeen and Ors.