Admission of improperly stamped instruments — THE KRRALA STAMP ACT, 1959

36 Admission of improperly stamped instruments Instruments impounded how dealt with. Collector's power to refund penalty paid under sub . .. section (1) of section 37. Collector'5 power to stamp instruments impounded. 39. 40. Instruments unduly stamped by accident. Endorsement of instruments on which duty has been paid under sect ions 34,' 39 or 40. Prosecution for offence against Stamp Law. Persons paying duty or penalty may ricover the same in certain cases. Power of Government or other specified authority to refund penalty or excess duty in certain cases. 45. Non-liability for Joss of instruments sent under section 37. Recovery of duties and penalties. CHAPTER V ALLOWANCES FOR STAMPS IN CERTAIN CASES. Allowance for spoiled stamps. Application tor rehet under section 47 when to be made. 47. 48. 11) r '• Allowance in case of printed forms no longer required h

Section 36