Amendment status not verified — confirm the current text below against the official source.
Instruments unduly stamped by accident.- If any instrument chargeable with duty and not duly stamped, not being an instrument chargeable 1[with a duty not exceeding fifteen naye paise]1 or a mortgage of crop [Article 1[35]1 (a) of the Schedule] chargeable under clause (a) or (b) of section 3 with a duty of twenty-five naye paise is produced by any person of his own motion before the 1[Deputy Commissioner]1 within one year from the date of its execution or first execution and such person brings to the notice of the 1[Deputy Commissioner]1 the fact that such instrument is not duly stamped and offers to pay to the 1[Deputy Commissioner]1 the amount of the proper duty, or the amount required to make up the same, and the 1[Deputy Commissioner]1 is satisfied that the omission to duly stamp such instrument has been occasioned by accident, mistake or urgent necessity, he may, instead of proceeding under sections 33 and 39, receive such amount and proceed as next hereinafter prescribed.