section 46
Non-liability for loss of instruments sent under section 38.
The Indian Stamp (Chhattisgarh Amendment) Act, 1899Tax189997 sections8 chapters
Chapter IV INSTRUMENTS NOT DULY STAMPED
Statutory text
- (1) If any instrument sent to the Collector under section 38, sub-section (2), is lost, destroyed or damaged during transmission, the person sending the same shall not be liable for such loss, destruction or damage.
- (2) When any instrument is about to be so sent, the person from whose possession it came into the hands of the person impounding the same, may require a copy thereof to be made at the expense of such first-mentioned person and authenticated by the person impounding such instrument
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