legislations.in
The Indian Stamp Act, 1899

Chapter IV — INSTRUMENTS NOT DULY STAMPED

Section 39Collector's power to refund penalty paid under section 38, sub-section (1)

Read in the full Act
Section 39: Collector's power to refund penalty paid under section 38, sub-section (1)

39. Collector's power to refund penalty paid under section 38, sub-section (1)

(1)

When a copy of an instrument is sent to the Collector under section 38, sub-section (1), he may, if he thinks fit, *** 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.

Amendment notes (1)
  1. omitted . 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.