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[Cites 0, Cited by 14] [Section 40(1)] [Section 40] [Entire Act]

Union of India - Subsection

Section 40(1)(a) in The Indian Stamp Act, 1899

(a)if he is of opinion that such instrument is duly stamped, or is not chargeable with duty, he shall certify by endorsement thereon that it is duly stamped, or that it is not so chargeable, as the case may be: