Amendment status not verified — confirm the current text below against the official source.
Special provision as to unstamped receipts. —Where any receipt chargeable 5[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.