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[Cites 0, Cited by 0] [Section 44] [Entire Act]

State of Gujarat - Subsection

Section 44(1) in The Bombay Stamp Act, 1958

(1)Where any penalty is paid under section 34 or section 39, 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.