Section 34Central ActISA
Section 34: Special provision as to unstamped receipts.
Where any receipt chargeable 1[with a duty not exceeding ten naye paise] is tendered to or produced before any officer unstamped in the course of the audit of any public account, such officer may in his discretion, instead of impounding the instrument, require a duly stamped receipt to be substituted therefore.
1. Subs. by Act 19 of 1958, s. 5, for "with a duty of one anna" (w.e.f. 1-10-1958).
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Sec 33 — Examination and impounding of instruments.
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Sec 35 — Instruments not duly stamped inadmissible in evidence, etc.
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