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Section 49: Power to refund penalty or excess duty in certain cases

The Rajasthan Stamp Act, 1998State Act of Rajasthan · Act 14 of 1999

(1) Where any penalty is paid under section 39 or section 44, the Chief Controlling Revenue Authority may, upon application in writing made within one year from the date of the payment, refund such penalty wholly or in part.

(2) Where, in the opinion of the Chief Controlling Revenue Authority, Stamp duty in excess of that which is legally chargeable has been charged and paid under section 39 or section 44, such authority may upon application in writing made within three months of the order charging the same, refund the excess.

(3) Where stamp duty in excess of that which is legally chargeable has been charged or paid on the instrument at the time of the registration of such instrument the State Government or any officer authorized by the State Government by notification may, upon application in writing made within six months from the date of registration, refund the excess.

Where this provision sits

ActThe Rajasthan Stamp Act, 1998
Section49
Marginal notePower to refund penalty or excess duty in certain cases
JurisdictionState of Rajasthan
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.

  • added, Act No. 8 of 2017. Added by the Raj. Finance Act 2017 (Act No. 8 of 2017) (w.e.f. 30.3.17)

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