Section 34: Special provision as to unstamped receipts
The Stamp Act · Federal Acts · Chapter IV · in_force
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Special provision as to unstamped receipts.— Where any receipt chargeable with a duty of one anna is tendered to or produced before any officer unstamped in the course of the audit of any public account, such officer may in his discretion, instead of impounding the instrument, require a duly stamped receipt to be substituted therefor.
Related sections
Section 33: Examination and impounding of instrumentsSection 35: Instruments not duly stamped in admissible is evidence, etcSection 32A: Certificate of designated officerSection 36: Admission of instrument where not to be questionedSection 32: Certificate by CollectorSection 37: Admission of Improperly stamped instruments
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