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The Kerala Stamp (Amendment) Act, 2004, is a fiscal legislative measure that updates the Kerala Stamp Act, 1959. Its primary purpose is to revise the stamp duty rates payable on various legal instruments, such as conveyance deeds, agreements, and bonds, to align with contemporary economic values. Crucially, the Act introduces a statutory ceiling on the surcharge that local bodies, such as Grama Panchayats and Municipalities, can levy on stamp duty, capping it at 2%. For the ordinary citizen, this Act provides clarity on the exact costs required for legal documentation and ensures that local taxation on these documents remains within a regulated limit.
Official Legislative Text
Educational Study Layer
Chronological legislative evolution of The Kerala Stamp (Amendment) Act, 1969 across statutory gazettes and amending Acts.