Section 34Special provision as to unstamped receipts.

s. 34

34. Special provision as to unstamped receipts Where any receipt chargeable with a duty of [thirty poisha] 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 therefor.

1. 20. The words "thirty poisha" were substituted, for the words "fifteen paisa" by section 3 of the Finance Act, 1974 (Act No. XLIV of 1974)