THE STAMP ACT, 1977 (1920 A. D.)
Section 39. Collector’s power to refund penalty.
1[39. Collector’s power to refund penalty. ––(1) When a copy of an instrument has been impounded only because it has been written in contravention of section 13 or section 14 or section 14-A, the Collector may refund the whole penalty so paid.]
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