The Republic of India

Bharat Samvidhan
Duties levied by the Union but collected and appropriated by the States
Part XII · Article 268

Article 268

Duties levied by the Union but collected and appropriated by the States

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(1) Such stamp duties 2*** as are mentioned in the Union List shall be levied by the Government of India but shall be collected— (a) in the case where such duties are leviable within any 3[Union territory], by the Government of India, and (b) in other cases, by the States within which such duties are respectively leviable. (2) The proceeds in any financial year of any such duty leviable within any State shall not form part of the Consolidated Fund of India, but shall be assigned to that State.

Source: Constitution of India, Legislative Department, Government of India. Reproduced under Section 52(1)(q), Copyright Act 1957.