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[Cites 0, Cited by 45] [Section 39(1)] [Section 39] [Entire Act]

State of Gujarat - Subsection

Section 39(1)(b) in The Bombay Stamp Act, 1958

(b)if he is of opinion that such instrument is chargeable with duty and is not duly stamped he shall require the payment of the proper duty or the amount required to make up the same, together with a penalty of five rupees; or, if he thinks fit, an amount not exceeding ten times the amount of the proper duty or of the deficient portion therefore, whether such amount exceeds or falls short of five rupees.