Amendment status not verified — confirm the current text below against the official source.
Power to Revenue authority to refund penalty or excess duty in certain cases.- (1) Where any penalty is paid under section 34 or section 39, 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 1[any of the provisions of this Act]1, such authority may, upon application in writing made 1[within six months from the date of registration of the instrument or the order charging the same]1, refund the excess.