section 40 or section 61, the amount of s when any penalty has been paid in respect of any instrument under s… — THE INDIAN STAMP ACT, 1899 (2 of 1899)

, section 40 or section 61, the amount of s when any penalty has been paid in respect of any instrument under section 35, section 40 or section 61, the amount of such penalty shall be allowed in reduction of the fine (if any) subsequently imposed unde section 40 or section 61, the amount of such penalty shall be allowed in reduction of the fine (if any) subsequently imposed under this section in respect of the same instrument upon the person who paid (if any) subsequently imposed under this

section 35, section 40 or section 61, the amount of s when any penalty has been paid in respect of any instrument under section 35, section 40 or section 61, the amount of such penalty shall be allowed in reduction of the fine (if any) subsequently imposed unde section 40 or section 61, the amount of such penalty shall be allowed in reduction of the fine (if any) subsequently imposed under this section in respect of the same instrument upon the person who paid (if any) subsequently imposed under this respect of the same instrument upon the person who paid such penalty. If a share-warrant is issued without being duly stamped, the company Penalty for failure to cancel adhesive stamp.—Any person required by Penalty for omission to comply with provisions of section 27. —Any es b any instrument in which all the facts and circumstances requireg set forth in such instrument are not fully and truly set forth; or es any instrument in which all the facts and circumstances requi by uinerts be set forth in such instrument are not fully and truly set forth; or (b) being employed or concerned in or about the preparation of any instrument, (c) does any other act calculated to deprive the Government of an under this Act: shall be punishable with fine which may extend to five thousand rupees, Comments & Case-law inerts be set forth in such instrument are not fully and truly set forth; or (b) being employed or concerned in or about the preparation of any instrument, ts or omits fully and truly to set forth therein all such facts and circumstances; or (b) being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all such facts and circumstances; or (c) does any other act calculated to deprive the Government of any duty or penalty ts or omits fully and truly to set forth therein all such facts and circumstances; or (c) does any other act calculated to deprive the Government of any duty or penalty t: shall be punishable with fine which may extend to five thousand rupees, ble with fine which may e Comments & Case-law nd 64—penalty imposed asco Steel Pvt. Ltd. vs. State of Bihar, 2004(

Section 35