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Section 34 Indian Stamp Act
Section 34 of the Indian Stamp Act 1899 is about Special provision as to unstamped receipts. It is under CHAPTER IV (Instruments Not Duly Stamped) of the Act.
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.
