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The Stamp Act, 1899

( ACT NO. II OF 1899 )

Chapter IV


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)
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