Taxation is one of the ways of generating government revenue. The government gets its taxes from various sources like roads, water, electricity etc. Similarly, stamp duty is also one of the taxation mechanisms for generating revenue for the government. Stamp duty is also collected while buying or selling property. The stamp on the property papers acts as proof that the taxes to the government have been duly paid. There are two kinds of stamps: judicial and non-judicial. Judicial Stamp papers are used usually to admit cases in courtrooms, their amount being proportionate to the kind of case to be admitted. Non-judicial Stamps are generally used for documentation like the power of attorney, sale deed, rent agreement, affidavits, transfer of immovable property like building, land, mortgage or other important agreements etc. Physical stamping of the documents required a person to manually go to the registrar’s office and pay the requisite stamp duty, however, this process...