Stamp Act 1949 · Updated to 1 Jan 2026 · Part II · Provisions Applicable to Instruments Generally
12. Duplicate and counterparts
Feedback & supportThe duplicate or counterpart of an instrument chargeable with duty (except the counterpart of an instrument chargeable as a lease, such counterpart not being executed by or on behalf of any lessor or grantor) shall not be deemed to be duly stamped unless—
it is stamped as an original instrument;
it appears by a certificate indorsed by the Collector on the duplicate or counterpart that full and proper duty has been paid on the original instrument;
Collector
“Collector” includes the Collector of Stamp Duties and every Deputy Collector of Stamp Duties appointed under section 3;
Stamp 27
there is denoted on the stamp certificate issued for the duplicate or counterpart that payment of the stamp duty has been paid in respect of the original instrument; or
stamp certificate
“stamp certificate” means a certificate that is issued electronically in respect of any instrument chargeable with duty denoting the amount of duty paid in respect of that instrument;
there is denoted by means of digital stamping on the duplicate or counterpart that full and proper duty has been paid in respect of the original instrument.
duty
“duty” means any stamp duty for the time being chargeable under this Act or under any written law;
Valuation for Duty