Indian Stamp Act, 1899
Section - 34 - Special provision as to unstamped receipts
Special provision as to unstamped receipts.34. Where any receipt chargeable [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 therefor.
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