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Section 16 Indian Stamp Act
Section 16 of the Indian Stamp Act 1899 is about Denoting duty. It is under ‘B.—Of stamps and the mode of using them’ of CHAPTER II (Stamp Duties) of the Act.
Denoting duty.
Where the duty with which an instrument is chargeable, or its exemption from duty, depends in any manner upon the duty actually paid in respect of another instrument, the payment of such last-mentioned duty shall, if application is made in writing to the Collector for that purpose, and on production of both the instruments, be denoted upon such first-mentioned instrument by endorsement under the hand of the Collector or in such other manner (if any) as the 1[State Government] may by rule prescribe.
