Stamp Act, 1899 — section 39

39. Collector’s power to refund penalty paid under section 38, sub-section (1)..—(1) When a copy of an instrument is sent to the Collector under section 38, sub-section (1), he may, if he thinks fit, 3[* * *] refund any portion of the penalty in excess of five rupees which has been paid in respect of such instrument.

(2)When such instrument has been impounded only because it has been written in contravention of section 13 or section 14, the Collector may refund the whole penalty so paid. 1 The original words “the Govt.” were first subs. by A.O., 1937 and then amended by A.O., 1961, Art. 2 (with effect from the 23rd March, 1956), to read as above. 2 The original words “the G. G. in C.” were first subs. by A.O.,1937, and then amended by A.O., 1964, Art. 2 and Sch., to read as above. 3 The words “upon application made to him in this behalf or, if no application is made, with the consent of the Chief Controlling Revenue authority” rep. by the Decentralization Act, 1914 (Act No IV of 1914), s., 2 and Sch., Pt. I.