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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Stamp duty reform: caps, fixed duties, and accelerated recovery change liability and compliance for property and loan documents.</h1> Amendments revise stamp duty rates and caps for loan and mortgage documents, set fixed duties for additional collateral and short-term leases, permit heirs of a deceased daughter to correct ancestral property documents for a nominal duty, and impose specified monthly recovery rates and caps for voluntary shortfalls and system-identified evasion. Banks or financial institutions that fail to issue stamped mortgage documents bear responsibility for unpaid duty, and the Act allows recovery on copies when originals are unavailable or insufficiently stamped.

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