Where any receipt chargeable with a duty of [one rupee 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 thereof.
Section 34: Special provision as to un-stamped receipts.
The Stamp Act, 1977 (1920 A. D.)Union territory Act of Jammu and Kashmir · Act 40 of 1977
Where this provision sits
| Act | The Stamp Act, 1977 (1920 A. D.) |
|---|---|
| Section | 34 |
| Marginal note | Special provision as to un-stamped receipts. |
| Jurisdiction | Union territory of Jammu and Kashmir |
| Status | In force as published by the source |
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.
- substituted, Act III of 2000. Substituted for “ten paise” by Act III of 2000, s. 14.
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