Section 43: Prosecution for offence against Stamp-law
The Stamp Act · Federal Acts · Chapter IV · in_force
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Prosecution for offence against Stamp-law.— The taking of proceedings or the payment of a penalty under this Chapter in respect of any instrument shall not bar the prosecution of any person who appears to have committed an offence against the Stamp-law in respect of such instrument: Provided that no such prosecution shall be instituted in the case of any instrument in respect of which such a penalty has been paid, unless it appears to the Collector that the offence was committed with an intention of evading payment of the proper duty.
Related sections
Section 42: Endorsement of instruments on which duty has been paid under section 35, 40 or 41Section 44: Persons paying duty or penalty may recover same in certain casesSection 41: Instruments unduly stamped by accidentSection 45: Power to Revenue authority to refund penalty or excess duty in certain casesSection 40: Collector’s power to stamp instruments impoundedSection 46: Non-liability for loss of instruments sent under section 38
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