Section 44
Power oj Govc1t1mcnl or ulhcr authorzllJ lo refund pc11alty or e::t.·ccss dufyzu cases.-(1) 'Vhere any penalty is paicl under section 34 or section 39, the Government or such other authority as may be specified by Government in this behalf may, upon application in writing made withm one year from the date of the payment, refund such penalty wholly or in part.
44. Power oj Govc1t1mcnl or ulhcr authorzllJ lo refund pc11alty or e::t.·ccss dufyzu cases.-(1) 'Vhere any penalty is paicl under section 34 or section 39, the Government or such other authority as may be specified by Government in this behalf may, upon application in writing made withm one year from the date of the payment, refund such penalty wholly or in part.
(2) Where, in the opinion of the Government or such other authority specified under sub-section (1), stamp duty in excess of that which is legally chargeable has been chargec;l anti paid under section 24 or section 39, the Government or such authority may, upon application in writing made within three months of the order charging the same, refund the excess.
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