06 November 2014
If a company is paying rent Rs. 2000 & service charges Rs.4050 to a person in cheque .Is it required to get the revenue stamp assigned by the landlord.
25 July 2025
Hereโs a clear explanation about **stamp duty on cash payment vouchers (rent + service charges)**:
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### 1. **Is stamp duty applicable?**
* According to the **Stamp Act** applicable in your state (stamp duty laws vary by state), **any instrument evidencing payment of rent exceeding Rs. 5000 generally requires stamp duty**.
* Since **Rent Rs. 2000 + Service Charges Rs. 4050 = Rs. 6050**, total amount exceeds Rs. 5000, so **revenue stamp is required** on the payment voucher/receipt.
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### 2. **Who is responsible to affix the stamp?**
* Normally, **the person executing the document (here, the landlord or the company paying rent)** is responsible for affixing the stamp.
* Usually, the landlord requests the company to affix the stamp on rent receipts or vouchers as per state law.
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### 3. **Consequences of not affixing revenue stamp**
* The document without proper stamp **cannot be admitted as evidence in a court of law** (for disputes or enforcement).
* The person responsible for stamp duty (here, landlord or company depending on agreement/state law) may be **liable to pay penalty** for non-payment of stamp duty.
* The department can levy **penalty up to 10 times the amount of stamp duty** unpaid.
* The document may be considered **inadmissible for legal/official purposes**.
**Suggestion:** Always affix the appropriate stamp to avoid legal or financial complications.
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If you want, I can help draft a format for stamp affixed payment voucher or guide you on how to calculate the stamp duty as per your state. Let me know!