1. These Rules may be called the Karnataka Stamp Rules, 1958.
Commence-ment
2. They shall 2come into force on such date as the State Government
may, by Notification, in the Official Gazette appoint.
Definitions
3. In these rules,
(a) "The Act" means the Karnataka Stamp Act, 1957 (Karnataka Act No.
34 of 1957) ;
(b) "Section" means a section of the Act ;
(c) "Schedule" means the Schedule to the Act ;
(d) "Superintendent of Stamps" means the superintendent of Stamps,
Karnataka, Bangalore and any other officer appointed by the State Government
to perform the functions of the Superintendent of Stamps;
(e) "Government" means, unless the
context otherwise requires, "Government of Karnataka".
1. Published in the Karnataka Gazette, dated 10-4-1958, vide Notification
No. RD 6 Sps 58, dated 1-4-1958.
2. These Rules have come into force on 1-6-1958, vide Notification No. RD.
6(A)SPS 58, dated 12-5-1958
Description of stamps
4. (1) Except as otherwise provided by the Act or by these rules, -
(i) all duties with any instrument is chargeable shall be paid, and such
payment shall be indicated on such instruments by means of stamps issued by
the Government, for the purposes of the Act, and
(ii) a stamp, which by any word or words on the face of it is appropriated
to any particular kind of instrument, shall not be used for an instrument of
any other kind.
(2) There shall be two kinds of stamps for indicating the payment of duty
with which instruments are chargeable, namely -
(a) Impressed Stamps; and
(b) Adhesive Stamps.
(3) All the stamps shall be of such pattern as may from time to time be prescribed
by Government and shall be only such as have been purchased from any of the
State Treasuries in Karnataka State 1[or from a person who has been granted
a licence under these rules].
