Instruments unduly stamped by accident.—If any instrument chargeable — THE INDIAN STAMP ACT, 1899 (2 of 1899)

41. Instruments unduly stamped by accident.—If any instrument chargeable not duly stamped, not being an instrument chargeable with a duty not 41. Instruments unduly stamped by accident.—If any instrument charge with duty and not duly stamped, not being an instrument chargeable with a duty not en naye paise only ora bill of exchange or promissory note, is produced with duty and not duly exceeding ten naye paise only ora person on his own motion being an instrument chargeable with a bill of exchange or promissory note, is produced the Collector within one year from the date exceeding ten naye paise only ora bill of exchange or promissory note, is produced by any person on his own motion before the Collector within one year from the date execution or first execution and such person brings to the notice of the Collector by any person on his own motion before the Collector within one year from the of its execution or first execution and such person brings to the notice of the Collector that such instrument is not duly stamped and offers to pay to the Collector of its execution or first execution and such person brings to the notice the fact that such instrument is not duly stamped and offers to pay to the Collector of the proper duty, or the amount required to make up the same, and the the fact that such instrument is not duly stamped and offers to pay to t the amount of the proper duty, or the amount required to make up the same, and the or is satisfied that omission to duly stamp such instrument has been the amount of the proper duty, or the amount required to make up the same, and the Collector is satisfied that omission to duly stamp such instrument has been by accident, mistake or urgent necessity, he may, instead of proceeding Collector is satisfied that omission to duly stamp such instrume occasioned by accident, mistake or urgent necessity, he may, instead of proceeding ections 33 and 40, receive such amount and proceed as next hereinafter occasioned by accident, mistake or urgent necessity, he may, instead of proceeding under sections 33 and 40, receive such amount and proceed as next hereinafter prescribed. under sec prescribed. Comments & case-law _ [Sections 27, 40, 47A and 64—penalty imposed by the Collector for under— ing the property under registration—assailed on the ground that already a penal _ [Sections 27, 40, 47A and 64—penalty imposed by the Collector for under— valuing the property under registration—assailed on the ground that already a penal provision u/s 64 is provided under the Act—Section 64 of the Act relates to criminal valuing the property under registration—assailed on the ground that already a penal provision u/s 64 is provided under the Act—Section 64 of the Act relates to criminal n who is producing document to the authority for its registration— provision u/s 64 is provided under the Act—Section 64 of the Act relates intention of a person who is producing document to the authority for its registration— provisions of Section 64 of the Act are made applicable, a person who intention of a person who is producing document to the authority for its registr even if the provisions of Section 64 of the Act are made applicable, a person who under values a document, can not escape the provision of Section 40(1)(b) and even if the provisions of Section 64 of the Act are made applicable, a per under values a document, can not escape the provision of Section 40(1)(b) and of the Act—if a person wants to defraud the State Government by not under values a document, can not escape the provision of Section 40(1)(b) and

Section 41