Stamp Act 1949 · Updated to 1 Jan 2026 · Part V · Adjudication as to Stamps
36B. Additional duty
Feedback & supportWhere section 36A applies and it appears to the Collector that based on the market value of the property as ascertained by a valuer employed by the Government, the proper amount of duty chargeable on the instrument is higher than the initial duty paid, he may within three months after the payment of the initial duty make an additional assessment on a person liable to pay such duty in the additional amount of duty chargeable.
Collector
“Collector” includes the Collector of Stamp Duties and every Deputy Collector of Stamp Duties appointed under section 3;
Where section 36AA applies and it appears to the Collector that based on the market value of the immovable property as ascertained by the valuer employed by the Government, the proper amount of duty chargeable on the instrument is higher than the advance duty paid, he may make an additional assessment on the person liable to pay such duty in the additional amount of duty chargeable.
property
“property” includes movable or immovable property and any estate or interest in any property movable or immovable, whether in Stamp 17 possession, reversion, remainder or contingency, and any debt, and anything in action, and any other right or interest in the nature of property which is capable of being disposed of and has a value in it;
As soon as may be after the additional assessment has been made under subsection (1) or (1A) the Collector shall cause a notice of additional assessment to be served on the person liable to pay duty in respect of such assessment.
duty
“duty” means any stamp duty for the time being chargeable under this Act or under any written law;
A notice of additional assessment shall be in appropriate form and shall indicate in addition to any other material included therein—
the proper amount of duty chargeable, the initial duty or advance duty paid and amount of additional duty chargeable on the instrument;
the place at which payment is to be made;
the increased sum imposed under subsection (6); and
any right of appeal which may exist under this Act.
The duty chargeable under an assessment shall be due and payable on the service of the notice of additional assessment to the person liable to pay the duty.
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Where initial duty due and payable under subsection (4)
has not been paid within thirty days after the service of the notice of additional assessment—
the Collector shall call upon the bank guarantee furnished to satisfy that amount of duty payable; and
if the bank guarantee amount is insufficient to satisfy such amount, the remaining duty unpaid, shall without any further notice being served, be increased by an amount of ten per cent of such duty so unpaid.
Where the proper amount of duty chargeable under subsection (1) exceeds the total sum of initial duty paid and bank guarantee furnished, by an amount of more than thirty per cent of that proper amount of duty chargeable, the difference between that amount and thirty per cent of the proper duty chargeable shall be increased by a sum equal to ten per cent of the amount of that difference.
Where advance duty due and payable under subsection (4)
has not been paid within thirty days after the service of the notice of additional assessment, so much of the duty remaining unpaid upon the expiration of that date shall without any further notice being served, be increased by a sum equal to ten per cent of the duty so unpaid.
The amount of duty unpaid and the increased amount under paragraph (5)(b), and increased sum under subsection (6) or (6A)
shall be recoverable as a debt due to the Government.