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Section 47: Power of Collector to stamp instruments erroneously stamped with improper description of stamp

Indian Stamp Act • Official Statutory Text & Practice Guide

Statutory Regulation
Legal Standard
Competent Court / Tribunal
Act 1899
Section 46 All 78 Sections Schedule I (Arts 1–65) Section 48

Legal Commentary & Landmark Judgments: Section 47

Section 47 establishes a summary curative procedure authorizing the Collector to validate and re-stamp an instrument inadvertently executed on stamp paper of proper value but of improper description, provided the document is produced within three months of execution.

  • Execution on Improper Stamp Description: Applies where an instrument is written on paper bearing a stamp of proper value but of improper description (such as court-fee stamps instead of non-judicial stamps, or adhesive instead of impressed stamps, or general stamp paper instead of specific judicial category).
  • Three-Month Statutory Limitation: The instrument must be brought before the Collector within three months after the date of execution, or if executed abroad, within three months after it has been first received in India.
  • Collector's Curative Endorsement: Upon being satisfied that the improper stamp was used through inadvertence, accident, or mistake, and not with intent to evade duty, the Collector may, on payment of a nominal fee or the proper stamp, certify by endorsement that the instrument is duly stamped.
  • Bypass of Section 33 Impounding and 10x Penalty: A Section 47 curative certification fully insulates the document from being impounded under Section 33 and prevents the imposition of the draconian ten-times penalty under Section 35 or 40.
Key Landmark Precedents:
  • Government of A.P. v. P. Laxmi Devi, (2008) 4 SCC 720: A 2-Judge Bench of the Supreme Court highlighted the legislative distinction between intentional evasion of duty and bona fide procedural or descriptive mistakes, holding that administrative curing provisions must be construed facilitate trade and avoid punitive exactions.
  • In re: The Stamp Act, AIR 1933 Cal 488: The Calcutta High Court held that Section 47 is an administrative salvage mechanism designed to rescue transactions from invalidity where parties mistakenly purchased stamps of the wrong description but paid adequate fiscal consideration.
  • K.B. Saha & Sons (P) Ltd. v. A.M. Chakrabarty, (2008) 8 SCC 564: The Supreme Court observed that formal stamp irregularities cured by Collector endorsement under statutory provisions render instruments admissible for all evidentiary purposes without civil handicap.
Courtroom Practice & Strategic Litigation Guidance:

If a transaction is inadvertently executed on judicial stamp paper or revenue stamps instead of non-judicial impressed sheets, do not wait for the opposing party to raise an objection in civil proceedings. Immediately tender the instrument to the Collector under Section 47 within the strict 90-day window, accompanied by an affidavit of inadvertence, to obtain an endorsement of proper stamping before the document is presented in court.

Section 46 All 78 Sections Schedule I (Arts 1–65) Section 48