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An 1861 3 RupeeForeign Bill stamp of British India.

A pair of Telegraph stampsoverprinted for use as Court Feestamps in 1870.

Revenue stamps of IndiaFrom Wikipedia, the free encyclopedia

India has been a heavy user of revenue stamps, both before and after independence. The first revenues were issued in the mid-nineteenth centuryand 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 havetheir own revenue stamp issues.[1]

Contents

1 Before independence

2 After independence3 State issues

4 Stamped pa per and hundis

5 French and Portuguese India

6 See also

7 References

8 Further reading

9 External links

Before independence

Before independence, Indian revenue stamps were closely

modelled on similar designs from Great Britain, often using akey type design. Keytypes were used for several types of revenue, including:

AgreementBroker's NoteConsular Custodian's FeeEntertainments (special issues for Bengal, Bombay and theUnited Provinces)

Foreign BillHigh Court NotarialInsurance

NotarialRevenue (Bombay only)

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Consular stamps used on a passport page in 1975.

Share Transfer Small Cause Court (Calcutta only)Special Adhesive (including overprints for Vakil)

Some taxes, however, had special stamps, and these were:

Central ExciseCourt Fees (including issues for Copies and Service)

CustomsForeign BillForest DepartmentHigh Court (including issues for Advocate, Attorney and Notarial)Insurance Agent Licence FeeMatch Tax

NotarialPetitionPostal NotePostal Service

Revenue (or Receipt)Share Transfer Small Cause Court (including special issues for Calcutta and Madras)Special Adhesive (including overprints for Vakil)Tobacco Excise

In addition, numerous revenue stamps of unique designs were issued by the Princely States of India.

After independence

After independence, Indian revenue stamps changed to includethe Lion Capital of Asoka but still using a key type format.Various different designs of keytypes were used, with the latestone being from around 2007 to this day. Keytypes were used for the following purposes:

AgreementBroker's NoteConsular Custodian's Fee

Foreign BillHigh Court NotarialInsurance

NotarialShare Transfer Small Cause Court (Calcutta only)Special Adhesive

Of these, Insurance, Notarial, Special Adhesive as well as someothers are still in use.

Special stamps were also used for several other purposes. Thesewere:

Broadcasting Radio Licence Fee

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Travancore 1887 1a Special Adhesive stamps

A used Indian 12 Annastamped paper dated1938.

Central ExciseCentral Recruitment FeeCustomsForeign Travel Tax (formerly Passenger Service Fee)InsuranceMatch TaxPassportRevenue

Social SecurityTobacco Excise

State issues

At least 300 Indian princely states issued their own

revenue stamps.[2] Most of these stopped havingseparate revenues as they were dissolved after independence, however some states such as Jaipur

and Sikkim continued to do so until the 1960s asthey became states of independent India. The state of Jammu and Kashmir still has its own revenue stampsto this day due to its special status in article 370 of the Indian constitution. Some other states whichwere created after independence such as Assam andMadhya Bharat also issued stamps.

Meanwhile, many revenue issues both before andafter independence exist with provincial or state

overprints. Overprints are known from about 75different states.[3][4]

Stamped paper and hundis

India has been a very heavy user of stamped paper, both before and after independence.

In addition, hundis, an alternative money transmission system widely used

in the Indian sub-continent, often bear a pre-printed revenue stamp.[5]

French and Portuguese India

French India had separate revenue stamps until 1954. After it became partof India, Pondicherry issued several revenues. Initially French India stampswere surcharged in Indian currency, and later separate stamps were issuedinscribed either Timbre Mobile or Timbre Quittance. Later Pondicherryoverprinted Indian revenues with the name of the state,anna stamps were

used before and after independence denominations like 2annas,which will be gradually become part of revenue,later denominatios like 10rs and 20rsin late 70s profussingly but the introduction of the these stamps in 1978 andlater, higher denominations like 50rs and 100rs were having the highest capability in revenue and dutieslater and this continued to the 1980 , Portuguese India also issued its own revenues. In 1954, Dadra and

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A 1951 hundi of Bombay Provincefor Rs 2500 with a pre-printed 6arevenue stamp.

Wikimedia Commons hasmedia related to Revenue

stamps of India.

Nagar Haveli was liberated from Portuguese India and it issued asingle revenue stamp. After the liberation of Goa in 1961,Portuguese Indian revenues were overprinted with new values inIndian currency for use as Court Fee or Revenue stamps. Later various Indian revenues were overprinted Goa, Daman & Diu

for use in the former Portuguese territories. This continued untilthe 1970s.

See also

Postage stamps and postal history of IndiaRevenue stamps of BangladeshRevenue stamps of BurmaRevenue stamps of Pakistan

References

1. Barefoot, John. British Commonwealth Revenues. 9th edition. York: J. Barefoot, 2012, pp. 169-211. ISBN0906845726

2. States. (http://www.indiastaterevenues.com/states.html) Černý, Jiří, 2003. Retrieved 4 December 2013.3. Černý, Jiří. Candidate Work for Revenue Philately on the theme Revenue Stamps of the Princely States of

India, 20094. India Revenue Court fee Insurance Share transfer fiscal stamps.

(http://www.indiastamp.blogspot.com/2013/10/india-revenue-court-fee-insurance-share.html) Heritage of Indian stamps blog, 2013. Retrieved 4 December 2013.

5. Hundi (Indian bill of exchange),(http://www.britishmuseum.org/explore/highlights/highlight_objects/cm/h/hundi_indian_bill_of_exchange.asp

x) British Museum, 2013. Retrieved 26 November 2013. Archived here.(http://web.archive.org/web/20131126011955/http://www.britishmuseum.org/explore/highlights/highlight_objects/cm/h/hundi_indian_bill_of_exchange.aspx)

Further reading

Koeppel, Adolph. The Court Fee and Revenue Stamps of the Princely States of India: An Encyclopedia and

Reference Manual, Volume I, The Adhesive Stamps, FiscalPhilatelic Foundation, New York, 1983. ISBN 0-9613773-

0-5. (With Raymond D. Manners)Koeppel, Adolph. The Court Fee and Revenue Stamps of the Princely States of India: An

Encyclopedia and Reference Manual, Volume I, The Adhesive Stamps, Supplement), FiscalPhilatelic Foundation, New York, 1986. ISBN 0-9613773-1-3. (With Raymond D. Manners)Koeppel, Adolph. The Court Fee and Revenue Stamps of the Princely States of India (TheStamped Paper Including Second Adhesive Stamp Supplement Volume II), Fiscal PhilatelicFoundation, New York, 1989. ISBN 0-9613773-2-1. (With Raymond D. Manners)

External links

India States Revenues (http://www.indiastaterevenues.com/)Heritage of Indian Stamps blog (http://www.indiastamp.blogspot.com/)India's One Anna Receipt Stamps of Queen Victoria and King Edward: 1860-1906(http://www.japhila.cz/hof/0651/index0651a.htm) Exhibit by Steven Zwillinger

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Indian Court Fee Issue of 1904 (http://www.japhila.cz/hof/0225/index0225a.htm) Exhibit bySteven Zwillinger Forgotten Revenue Paper: Indian Hundis of Edward VII 1903-1910(http://www.japhila.cz/hof/0666/index0666a.htm) Exhibit by Steven Zwillinger India Refugee Relief Tax 1971-73 (http://www.japhila.cz/hof/0458/index0458a.htm) Exhibit byRonald J. KlimleyRevenues of Selected Princely States of India till 1950(http://www.japhila.cz/hof/0023/index0023a.htm) Exhibit by Jiří Černý

Tax Stamps and Tax Stamp Papers of Indian Feudal State Bonai(http://www.japhila.cz/hof/0740/index0740a.htm) Exhibit by Jiří ČernýRevenue Stamps of the Princely State of Karauli(http://www.japhila.cz/hof/0128/index0128a.htm) Exhibit by Jiří ČernýKishangarh (http://www.revenuesociety.org.uk/invited-displays/k/frame1.html) Exhibit by AjayMittalKishangarh Revenues (http://www.revenuesociety.org.uk/invited-displays/Kishangarh/frame1.html) Exhibit by Abdul MollahRevenue Stamps of Vala - India Princely State (http://www.japhila.cz/hof/0236/index0236a.htm)Exhibit by Jiří Černý

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