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Section 43: Prosecution for offence against Stamp law.

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

The taking of proceedings or the payment of a penalty under this Chapter in respect of any instrument shall not bar the prosecution of any person who appears to have committed an offence against the Stamps-law in respect of such instrument :

Provided that no such prosecution shall be instituted in the case of any instrument in respect of which such a penalty has been paid, unless it appears to the Collector that the offence was committed with an intention of evading payment of the proper duty.

Where this provision sits

ActThe Stamp Act, 1977 (1920 A. D.)
Section43
Marginal noteProsecution for offence against Stamp law.
JurisdictionUnion territory of Jammu and Kashmir
StatusIn force as published by the source

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