Saturday 12 October 2013

Revenue stamps of India

India has been a heavy user of revenue stamps, both before and after independence. The first revenues were issued in the mid-nineteenth century and they are still being issued to this day. Apart from issues for the whole of India, many princely states, provinces and other states also had or still have their own revenue stamp issues.

Before independence

Before independence, Indian revenue stamps were closely modelled on similar designs from Great Britain, often using a key type design. Keytypes were used for several types of revenue, including Agreement, Broker's Note, Consular, Custodian's Fee, Entertainments (special issues for Bengal, Bombay and the United Provinces), Foreign Bill, High Court Notarial, Insurance, Notarial, Revenue (Bombay only), Share Transfer, Small Cause Court (Calcutta only), Special Adhesive and Vakil.

Some taxes, however, had special stamps, and these were Court Fees (including issues for Court Fee Copies and Court Fee Service), Customs, Foreign Bill, Forest Department, High Court (including issues for High Court Advocate, High Court Attorney and High Court Notarial), Insurance Agent Licence Fee, Match Tax, Notarial, Petition, Postal Note, Postal Service, Receipt, Revenue, Share Transfer, Small Cause Court (including special issues for the Small Cause Court at Calcutta and the Small Cause Court at Madras), Special Adhesive and Vakil.

After independence

After independence, Indian revenue stamps changed to include the Lion Capital of Asoka but still using a key type format. Keytypes were used for Agreement, Broker's Note, Consular, Custodian's Fee, Foreign Bill, High Court Notarial, Insurance, Notarial, Share Transfer, Small Cause Court (Calcutta only) and Special Adhesive. Some taxes still had special stamps, and these were Broadcasting Radio Licence Fee, Central Recruitment Fee, Civil Aviation, Customs, Excise, Foreign Travel Tax, Insurance, International Passenger Service Fee, Match Tax, Passport, Revenue, Social Security and Vehicle Registration.
India has also used stamped paper extensively, both before and after independence.

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