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Section 48: Recovery of duties and penalties.

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

[48. Recovery of duties and penalties. ––(1) All duties, penalties and other sums required to be paid under this chapter shall be recoverable as an arrear of land revenue from the property of the person from whom the same are due.

(2) All duties, penalties and other sums required to be paid under this chapter shall be a charge on the property which is the subject matter of the instrument :

Provided that the provisions of sub-section (2) shall be deemed to apply to cases which are pending recovery and to proceedings under sub-section (1) which have already been initiated.

(3) Notwithstanding anything contained in the [Registration Act, 1908 (16 of 1908)], a note of such charge and its extinguishment shall be made in the indices prescribed therein and shall be deemed to be a notice under the said Act.]

Where this provision sits

ActThe Stamp Act, 1977 (1920 A. D.)
Section48
Marginal noteRecovery of duties and penalties.
JurisdictionUnion territory of Jammu and Kashmir
StatusIn 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 XII of 2011. . Section 48 substituted by Act XII of 2011, s. 32.
  • substituted. . Substituted for “Registration Act, Samvat 1977” by S.O. 1229(E) dated 31.03.2020.

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