26 of Court Fees Act - Stamps to be impressed or adhesive

Section 26: Stamps to be impressed or adhesive - Court Fees Act 1870

The stamps used to denote any fees chargeable under this Act shall be impressed or adhesive, or pertly impressed and partly adhesive, as the 1 [appropriate Government] may, by notification in the Official Gazette, from time to time direct2.

STATE AMENDMENTS
Jammu and Kashmir (UT).--
Section 26 shall be numbered as sub-section (1) thereof, and after sub-section (1) so renumbered, insert the following sub-section, namely:--

(2) For the purposes of sub-section (1), and section 25, "stamp" means any mark, seal or endorsement by any agency or person duly authorised by the Appropriate Government, and includes an adhesive or impressed stamp, for the purposes of court fee chargeable under this Act.

Explanation:--"impressed stamp" includes impression by a franking machine or another machine, or a unique number generated by e-stamping or similar software, as the Appropriate Government may, by notification in the official Gazette, specify".
[Vide the Jammu and Kashmir Reorganization (Adaptation of Central Laws) Order, 2020, notification No. S.O. 1123(E) dated (18-3-2020).]

Union Territory of Ladakh

Section 26.--Numbered as sub-section (1) thereof, and after sub-section (1) as so numbered, insert-

'(2) For the purposes of sub-section (1), and section 25, "stamp" means any mark, seal or endorsement by any agency or person duly authorised by the Appropriate Government, and includes an adhesive or impressed stamp, for the purposes of court fee chargeable under this Act.

Explanation 7.--The expression "impressed stamp" includes impression by a franking machine or another machine, or a unique number generated by e-stamping or similar software, as the Appropriate Government may, by notification in the Official Gazette, specify.'.

Explanation 2.--The expression "e-stamping" means stamping using unique number or code through an electronic machine or a software application'.

[Vide Union Territory of Ladakh Reorganisation (Adaptation of Central Laws) Order, 2020, Notification No. S.O. 3774(E), dated (23-10-2020).]

Haryana
Amendment of section 26 of Central Act 7 of 1870.--In section 26 of the Court Fees act, 1870, the following explanation shall be added, namely:--

"Explanation.--For the purposes of this section,--

(i) "stamp" means any mark, seal or endorsement by any agency or person duly authorized by the State Government and includes and adhesive or impressed stamp chargeable for the purposes of court fee under this Act; and

(ii) "impressed stamp" means an impression by a franking or any other machine, or estamping.".
[Vide Haryana Act 29 of 2016, s. 2]
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1. Subs. by the A.O. 1937, for "L. G.".

2. For rules as to levy of court-fees by adhesive and impressed stamps, see Gazette of India, 1883. Pt. I., p 189.