Section 39: Collector's power to refund penalty paid under section 38, sub-section (1).

The Indian Stamp Act, 1899Central Act · Act 2 of 1899

(1) When a copy of an instrument is sent to the Collector under section 38, sub-section (1), he may, if he thinks fit, *** refund any portion of the penalty in excess of five rupees which has been paid in respect of such instrument.

(2) When such instrument has been impounded only because it has been written in contravention of section 13 or section 14, the Collector may refund the whole penalty so paid.

Where this provision sits

Act	The Indian Stamp Act, 1899
Section	39
Marginal note	Collector's power to refund penalty paid under section 38, sub-section (1).
Jurisdiction	Central
Status	In force as published by the source
Judgments citing it	3

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

omitted, Act 4 of 1914. . The words "upon application made to him in this behalf or, if no application is made, with the consent of the chief Controlling Revenue-authority" omitted by Act 4 of 1914, s. 2 and the Sch. Pt I.

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