Indian Stamp Act, 1899
Section 74: Powers to make rules relating to sale of stamps
The [State Government] *** may make rules for regulating
(a) the supply and sale of stamps an stamped papers,
(b) the persons by whom alone such sale is to be conducted, and
(c) the duties and remuneration of such persons:
Provided that such rules shall not restrict the sale of [ten naye paise or five naya paise] adhesive stamps.
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 74
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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…