Stamp affiction on cash payment voucher


This query is : Resolved 

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.

06 November 2014 since the total amount is exceeding Rs 5000, you should affix revenue stamp

06 November 2014 If the company does not affixes stamp what could be the consequences?

06 November 2014 If the company does not affixes stamp what could be the consequences?

25 July 2025 Here’s 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**.

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### Summary:

| Amount | Stamp Required? | Consequence of No Stamp |
| ------ | ------------------------ | ------------------------------ |
| ≤ 5000 | No | No stamp duty liability |
| > 5000 | Yes, affix revenue stamp | Penalty, document inadmissible |

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**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!


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