Where any receipt chargeable with a duty not exceeding one rupee is tendered to or produced before any officer unstamped in the course of audit of any public account, such officer may in his discretion, instead of impounding the instrument, require a duly stamped receipt to be substituted therefore.
Section 38: Special provisions as to unstamped receipts
The Rajasthan Stamp Act, 1998State Act of Rajasthan · Act 14 of 1999
Where this provision sits
| Act | The Rajasthan Stamp Act, 1998 |
|---|---|
| Section | 38 |
| Marginal note | Special provisions as to unstamped receipts |
| Jurisdiction | State of Rajasthan |
| Status | In force as published by the source |
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