Section 43Central ActISA
Section 43: Prosecution for offence against Stamp-law.
The taking of proceedings or the payment of a penalty under this Chapter in respect of any instrument shall not bar the prosecution of any person who appears to have committed an offence against the Stamp-law in respect of such instrument:
Provided that no such prosecution shall be instituted in the case of any instrument in respect of which such a penalty has been paid, unless it appears to the Collector that the offence was committed with an intention of evading payment of the proper duty.
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Sec 42 — Endorsement of instruments on which duty has been paid under sections 35, 40 or 41.
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Sec 44 — Persons paying duty or penalty may recover same in certain cases.
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