Section 34
Special provision as to unstamped receipts.
About this Act
An Act to consolidate and amend the law relating to Stamps,
Where any receipt chargeable 1[with a duty not
exceeding ten naye paise] is tendered to or produced before any officer unstamped in the course of the
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.
Notes
1. Subs. by Act 19 of 1958, s. 5, for "with a duty of one anna" (w.e.f. 1-10-1958).