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[Cites 0, Cited by 1] [Section 38] [Entire Act]

State of Gujarat - Subsection

Section 38(1) in The Bombay Stamp Act, 1958

(1)When a copy of an instrument is sent to the Collector under sub-section (1) of section 37 he may, if he thinks fit, refund any portion of the penalty in excess of five rupees which has been paid in respect of such instrument.