- If any instrument chargeable with duty and not duly stamped, not being an instrument chargeable [with a duty not exceeding fifteen naye paise] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] or a mortgage of crop [Article [35] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] (a) of the Schedule] chargeable under clause (a) or (b) of section 3 with a duty of twenty-five naye paise is produced by any person of his own motion before the [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] within one year from the date of its execution or first execution and such person brings to the notice of the [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] the fact that such instrument is not duly stamped and offers to pay to the [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] the amount of the proper duty, or the amount required to make up the same, and the [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] is satisfied that the omission to duly stamp such instrument has been occasioned by accident, mistake or urgent necessity, he may, instead of proceeding under sections 33 and 39, receive such amount and proceed as next hereinafter prescribed.
