Section 39
Collector's power to refund penalty paid under section 38, sub-section (1).
About this Act
An Act to consolidate and amend the law relating to Stamps,
(1) When a
copy of an instrument is sent to the Collector under section 38, sub-section (1), he may, if he thinks fit,
1*** refund any portion of the penalty in excess of five rupees which has been paid in respect of such
instrument.
(2) When such instrument has been impounded only because it has been written in contravention of section 13 or section 14, the Collector may refund the whole penalty so paid.
(2) When such instrument has been impounded only because it has been written in contravention of section 13 or section 14, the Collector may refund the whole penalty so paid.
Notes
1. The words "upon application made to him in this behalf or, if no application is made, with the consent of the chief
Controlling Revenue-authority" omitted by Act 4 of 1914, s. 2 and the Sch. Pt I.