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State of Andhra Pradesh - Section
Section 4 in Rules for the Destruction of Instruments Impounded Under The Indian Stamp Act, 1899
4.
Such instruments in respect of which deficit stamp duty and penalty are ordered to be written off shall be retrained for a period of 12 years (twelve years) from the date of their execution and at the end of that period, the Collector shall cause them to be destroyed by fire in his presence or in the immediate presence of a Gazetted Officer. The fact of such destruction shall be noted in the Register prescribed in Rule 3 above.AppendixForm of Register (vide Rule 2)| Sl. No. | Nature of the instrument | Whether impugned by the Collector under/section 33 or received under/Section 38(2) with date of impounding or receipt | Date of Execution of the instrument | Date of destruction | Signature and Designation of Officer in whose presence the instrument is destroyed |
| (1) | (2) | (3) | (4) | (5) | (6) |