- Where any receipt chargeable [with a duty not exceeding ten naya paise] [Substituted by the Indian Stamp (Amendment) Act, 1958 Sections 5 and 6.] is tendered to, or produced before, any officer unstamped in the course of the audit of any public account, such officer may in his discretion, instead of impounding the instrument; require a duly stamped receipt to be substituted thereof.
