Section 38: Instruments impounded how dealt with.

The Stamp Act, 1977 (1920 A. D.)Union territory Act of Jammu and Kashmir · Act 40 of 1977

(1) When the person impounding an instrument under section 33 has by law or consent of parties authority to receive evidence and admits such instrument in evidence upon payment of a penalty as provided by section 35 or of duty as provided by section 37, he shall send to the Collector an authenticated copy of such instrument, together with a certificate in writing, stating the amount of duty and penalty levied in respect thereof, and shall send such amount to the Collector, or to such person as he may appoint in this behalf.

(2) In every other case, the person so impounding an instruments shall send in original to the Collector.

Where this provision sits

Act	The Stamp Act, 1977 (1920 A. D.)
Section	38
Marginal note	Instruments impounded how dealt with.
Jurisdiction	Union territory of Jammu and Kashmir
Status	In force as published by the source

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