Indian Stamp Act,1899

Act No : 2

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Section : SPECIAL PROVISION AS TO UNSTAMPED RECEIPTS

SECTION 34: SPECIAL PROVISION AS TO UNSTAMPED RECEIPTS
Where any receipt chargeable 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.

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