law: Indian Stamp Act, 1899 
  1. Short title, extent and commencement 
  (1) This Act may be called the Indian Stamp Act, 1899.
   1  [(2) It extends to the whole of India except the State of
  
  Jammu and Kashmir:
  PROVIDED  that it shall not apply to 2[the
  
  territories which, immediately before the lst November, 1956, were comprised in
  
  Part B States] (excluding the State of Jammu and Kashmir) except to the extent
  
  to which the provisions of this Act relate to rates of stamp duty in respect of
  
  the documents specified in entry 91 of List I in Schedule VII to the
  
  Constitution.]
  (3) It shall come into force on the first day of July, 1899.