section 45
Non-liability for loss of instruments sent under section 37
The Karnataka Stamp (Amendment) Act, 2013Tax201382 of 73 sections available7 chapters
Chapter IV INSTRUMENTS NOT DULY STAMPED
Statutory text
(1) If any instrument sent to the 1[Deputy Commissioner]1 under sub-section (2) of section 37 is lost, destroyed or damaged during transmission, the person sending the same shall not be liable for such loss, destruction or damage.
1 Substituted by Act 29 of 1962 w.e.f. 1.10.1962.
- (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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