# The Indian Stamp Act, 1899, Section 34: Special provision as to unstamped receipts

- Act: The Indian Stamp Act, 1899 (Act 2 of 1899)
- In force from: 1899-07-01
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/stamp-act/section/34/

## Text

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.

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