Section 2 in Indian Stamp (Andhra Pradesh Amendment) Act, 2002
2. Amendment of Section 41-A (Central Act II of 1899).
- In the Indian Stamp Act, 1899, (hereinafter referred to as the principal Act) as in force in the State of Andhra Pradesh, in Section 41-A, -(a)in sub-section (1), in the proviso, for the words "the proper duty or the amount required to make up the same should not be collected from him", the words "the amount required to make up the deficit stamp duty should not be collected from him along with a penalty of three times of the deficit stamp duty", shall be substituted.(b)in sub-section (2), -(i)for the words "the amount of duty", the words," the amount of duty and the penally", shall be substituted.(ii)for the word "duty" occurring at the end, the word "amount" shall be substituted.(c)in sub-section (4) for the word "duty", the word "amount" shall be substituted.
