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CS Professional · Drafting, Pleadings and Appearances · Laws relating to Drafting and Conveyancing

A conveyancer reviews a draft that purports to rely on Section 3A of the Indian Stamp Act, 1899 (instruments chargeable with additional duty) for a refugee relief levy on a 2026 agreement. What should the conveyancer advise?

The conveyancer should advise that Section 3A has been repealed. The provision on additional duty was omitted by the Refugee Relief Taxes (Abolition) Act, 1973 with effect from 1 April 1973, so no refugee relief additional duty can be claimed under it for a 2026 agreement.

  1. ASection 3A applies and the levy must be paid in addition to the duty
  2. BSection 3A applies only to agreements executed outside India
  3. CSection 3A has been repealed, so no such additional duty can be claimed under itCorrect
  4. DSection 3A applies only if adhesive stamps are used

Explanation

The text shows Section 3A as repealed, with the provision on additional duty omitted by the Refugee Relief Taxes (Abolition) Act, 1973 with effect from 1-4-1973. A draft relying on it is therefore wrong, and the other options assume it is operative.

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