44. Power of Government or other specified authority to refund penalty or excess duty in certain cases.
(1)Whether any penalty is paid under section 34 or section 39, the Government or such other authority as may be specified by Government in this behalf 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 Government or such other authority specified under subsection (1), stamp duty in excess of that which is legally chargeable has been charged and paid under section 34 or section 39, the Government or such authority may, upon application in writing made within three months of the order charging the same refund the excess.
