section 39
Collector's power to refund penalty paid under section 38, sub-section (1).
The Indian Stamp (Chhattisgarh Amendment) Act, 1899Tax189997 sections8 chapters
Chapter IV INSTRUMENTS NOT DULY STAMPED
Statutory text
- (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.
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