(1)This Act may be called the Indian Stamp Act, 1899.(2)[ It extends to the whole of India except the State of Jammu and Kashmir] [Substituted for the old sub-section by Parliament Act 43 of 1955, section 3.] :Provided that it shall not apply to [the territories which, immediately before the 1st November, 1956, were comprised in Part B State] [Substituted by Adaptation of Laws (No. 2), Order, 1956, for the words 'Part B States'.] (excluding the State of Jammu and Kashmir) except to the extent to which the provisions of this Act relate to rates of stamp duty in respect of the documents specified in entry 91 of list I in the seventh Schedule to the Constitution.(3)It shall come into force on the first day of July, 1899.
