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Section45
The Indian Stamp Act, 1899

Power to Revenue-authority to refund penalty or excess duty in certain cases

In force From 01 Jul 1899 Act 2 of 1899 As on 16 Oct 2026

Act 2 of 1899 Ministry Finance Enacted 27 Jan 1899 In force 01 Jul 1899 Cited by 1 provision

Section 45 of the Indian Stamp Act, 1899 deals with power to Revenue-authority to refund penalty or excess duty in certain cases. Where any penalty is paid under section 35 or section 40, the Chief Controlling Revenue-authority may, upon application in writing made within one year from the date of the payment, refund such penalty wholly or in part. The Act came into force on 01 Jul 1899.

(1) Where any penalty is paid under section 35 or section 40, the Chief Controlling Revenue-authority may, upon application in writing made within one year from the date of the payment, refund such penalty wholly or in part.

(2) Where, in the opinion of the Chief Controlling Revenue-authority, stamp-duty in excess of that which is legally chargeable has been charged and paid under section 35 or section 40, such authority may, upon application in writing made within three months of the order charging the same, refund the excess

Section 45, The Indian Stamp Act, 1899 (Act 2 of 1899).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 35 Instruments not duly stamped inadmissible in evidence, etc
  2. s. 40 Collector's power to stamp instruments impounded

Referred to by 1

  1. s. 76A Delegation of certain powers

Questions about Section 45

What does Section 45 of the Indian Stamp Act deal with?

Section 45 of the Indian Stamp Act is headed "Power to Revenue-authority to refund penalty or excess duty in certain cases". Where any penalty is paid under section 35 or section 40, the Chief Controlling Revenue-authority may, upon application in writing made within one year from the date of the payment, refund such penalty wholly or in part.

How do I find court cases under Section 45 of the Indian Stamp Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Stamp Act 45, section 45 Stamp Act, section 45 of the Indian Stamp Act. People searching for it also type indian stamp act article 45. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 45 of the Indian Stamp Act, and has it changed?

Its own text turns on section 35 (Instruments not duly stamped inadmissible in evidence, etc), section 40 (Collector's power to stamp instruments impounded), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When did Section 45 of the Indian Stamp Act come into force?

Section 45 of the Indian Stamp Act, cited as Stamp Act 45, came into force on 01 Jul 1899, having been enacted on 27 Jan 1899. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.