Print View

[Section Index]

The Stamp Act, 1899

( ACT NO. II OF 1899 )

[ 27th January, 1899 ]

Chapter IV

INSTRUMENTS NOT DULY STAMPED

Special provision as to unstamped receipts.
34. Where any receipt chargeable with a duty of 1[thirty poisha] 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.
  • 1
    The words "thirty poisha" were substituted, for the words "fifteen paisa" by section 3 of the Finance Act, 1974 (Act No. XLIV of 1974)
Copyright © 2019, Legislative and Parliamentary Affairs Division
Ministry of Law, Justice and Parliamentary Affairs