In recent years, many Indian states have moved toward digitizing traditional revenue procedures. Assam is no exception. If you’re dealing with legal documents, property registration, or agreements in Assam, you may wonder: Is a physical (non-judicial) stamp paper still valid, or is only e-stamp accepted now? This article explores that question — including the legal changes, current practices, and things to watch out for.

What are Physical Stamp Papers vs e-Stamp Papers?

  • Physical (Non-Judicial) Stamp Paper: These are the old, printed stamp papers issued by government treasuries or licensed stamp vendors. You would buy a stamp paper of required denomination and write your agreement or document on it, sign, and use it as a legally stamped instrument.
  • e-Stamp Paper (Electronic Stamp / Digital Stamp Certificate): This is an electronic/digital method of paying stamp duty and issuing a stamp certificate via an authorized system (often managed by SHCIL or designated agencies). The document is “stamped” electronically, and you receive a certificate with a unique identification number (UIN) and security features. Many states have adopted or mandated e-stamping to reduce fraud, enhance traceability, and ensure efficiency.

Under the Indian Stamp Act framework, both forms, when validly done, aim to satisfy the requirement of paying stamp duty on legal instruments.

The Shift in Assam: From Physical to e-Stamp

  1. Assam Digital Stamping Rules, 2023
     Assam has officially notified rules to facilitate the transition to digital (e-stamp) systems. As per media reports, from October 1, 2023, all non-judicial stamp papers (physical “dalil papers”) in Assam will become obsolete, except in special, unforeseen cases allowed with prior permission.

    Moreover, the state discontinued the sale of physical non-judicial stamps via treasuries from July 1, 2023.

    Essentially, this means that going forward, e-stamping is intended to become the default and mostly exclusive method of stamping documents in Assam.
  2. Exceptions with Permission
     The law provides that in “rare or unforeseen cases,” use of physical stamps may still be allowed, but only with prior permission from the District Registrar and the Superintendent of Stamps.

    This means physical stamp paper is not wholly banned in every scenario, but permitted only under special sanction.
  3. Assam’s Stamp Act Amendment
     Earlier, Assam had already by the Indian Stamp (Assam Amendment) Act required that for certain high-value transactions (e.g. above ₹1 lakh), stamp duty must be paid via e-stamp. 

So the shift has been underway for some time, especially for property or large agreements.

So, Is Physical Stamp Paper Still Valid in Assam?

The short answer is: Not generally, from October 1, 2023 onward physical non-judicial stamp papers are rendered obsolete, except in exceptional, permitted cases.

Thus:

  • Documents stamped on physical non-judicial stamp papers after October 1, 2023 generally will not be accepted unless special permission is obtained.
  • Physical stamp papers bought before July 1, 2023 (or before the rule change) had a grace period for usage until September 30, 2023.
  • After October 2023, physical non-judicial stamps are mostly disallowed, except in rare cases with official permission.

Hence, for all practical purposes, e-stamp has become the accepted norm in Assam for most legal documents, agreements, property deeds, etc.

  • In theory, under the Indian Stamp Act, both stamp methods (physical or electronic) are valid as long as stamp duty is properly paid and the instrument is stamped. But state governments have the power to regulate the mode (physical vs digital) via amendments and notifications.
  • In Assam’s case, the state government’s notification has imposed a requirement that non-judicial physical stamps be phased out, thus incorporating a state-level restriction on permissible modes.
  • Many legal blogs and state guides note that both forms had equal legal validity earlier. But the recent regulatory shift changes the landscape.

What You Should Do Now: Practical Tips

  1. Use e-Stamp for All New Documents
     Whenever you draft a sale deed, lease agreement, power of attorney, or other instrument, use the e-stamp method via authorized vendor or portal. Assam’s e-Stamp paper is valid for registration, agreements, etc.
  2. If You Have Old Physical Stamp Papers
    • Use them before the cutoff if still within permitted period (but that period has expired after September 2023).
    • In any case, they may no longer be acceptable unless you seek special permission from district authorities.
    • Check with the District Registrar or Superintendent of Stamps whether a use-by order still applies in your area (unlikely except under special approval).
  3. Apply for Permission If Required
     For rare or unforeseen situations where no e-stamp option is viable (for example, in remote places or infrastructure constraints), you may try getting permission from the Registrar or Superintendent of Stamps in your district. Document your reasons.
  4. Verify e-Stamp Certificate
     Always check the authenticity of the e-stamp via the SHCIL portal or verification system using UIN, issue date, and other details. This ensures it hasn’t been misused or tampered with.
  5. Stay Updated with Local Notifications
     Sometimes, states or local districts issue further instructions or transitional rules. Always check the latest official gazettes or government notifications, especially for your district or registrar office.

Conclusion

Assam has decisively moved toward eliminating traditional non-judicial (physical) stamp papers. As of October 1, 2023, physical stamps are largely obsolete and e-stamp has become the mainstream (and often mandatory) method of stamping. Only in very exceptional, permitted cases can physical stamps still be used.If you are drafting or filing any legal document today in Assam, you should plan to use e-stamp. If you have older physical stamp papers, check whether they were issued before the cutoff and whether special permission is necessary. Always confirm via official sources in your district to avoid your document being rejected.