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[Cites 0, Cited by 6] [Section 45] [Entire Act]

Union of India - Subsection

Section 45(1) in The Indian Stamp Act, 1899

(1)Where any penalty is paid under section 35 or section 40, the Chief Controlling Revenue-authority may, upon application in writing made within one year from the date of the payment, refund such penalty wholly or in part