Section 34 of the Indian Stamp Act, 1899 – Special provision as to unstamped receipts

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Section 34: Special provision as to unstamped receipts

Where any receipt chargeable with a duty not exceeding ten nayepaise is tendered to or produced before any officer unstamped in the course of the audit of any public account, such officer may in his discretion, instead of impounding the instrument, require a duly stamped receipt to be substituted therefore.

Source: official text of The Indian Stamp Act, 1899 as published on India Code (PDF). All sections of the Indian Stamp Act, 1899.

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