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Indian Stamp Act, 1899

34. Special provision as to unstamped receipts

Where any receipt chargeable 33[with a duty not exceeding ten naye paise] 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.

Indian Stamp Act, 1899 Back

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