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[Cites 0, Cited by 0] [Section 45] [Entire Act]

State of Jammu-Kashmir - Subsection

Section 45(1) in The Stamp Act, 1977 (1920 A. D.)

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