LexSection 34 — Special provision as to unstamped receipts.
The Indian Stamp Act, 1899
Where any receipt chargeable 1 [with a duty not exceeding ten naye paise] 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.Open in Lexace · Ask the AI about this section