Section 39: Collector’s power to refund penalty paid under section 38
The Stamp Act · Federal Acts · Chapter IV · in_force
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Collector’s power to refund penalty paid under section 38, sub-section (1).—(1) When a copy of an instrument is sent to the Collector under section 38, sub-section (1), he may, if he thinks fit, [* * *] refund any portion of the penalty in excess of five rupees which has been paid in respect of such instrument. (2) When such instrument has been impounded only because it has been written in contravention of section 13 or section 14, the Collector may refund the whole penalty so paid.
Related sections
Section 38: Instruments impounded how dealt withSection 40: Collector’s power to stamp instruments impoundedSection 37: Admission of Improperly stamped instrumentsSection 41: Instruments unduly stamped by accidentSection 36: Admission of instrument where not to be questionedSection 42: Endorsement of instruments on which duty has been paid under section 35, 40 or 41
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