The power of collector under the Indian Stamp Act to refund penalty paid is contained in:
Section 39 authorises the Collector’s refund of penalty paid under section 38(1): ordinarily the portion above five rupees, and the whole penalty where impounding was only…
Choose your answer
The power of collector under the Indian Stamp Act to refund penalty paid is contained in:
Answer and explanation
Correct answer B
Section 39 authorises the Collector’s refund of penalty paid under section 38(1): ordinarily the portion above five rupees, and the whole penalty where impounding was only for contravention of section 13 or 14. The discretion and statutory conditions still apply.
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Himachal Pradesh Judicial Services