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[Cites 0, Cited by 0] [Section 61(4)] [Section 61] [Entire Act]

State of Punjab - Subsection

Section 61(4)(a) in Indian Stamp Act, 1899

(a)no such prosecution shall be instituted where the amount (including duty and penalty) which, according to the determination of such Court, was payable in respect of the instrument under Section 35, is paid to the Collector, unless he thinks that the offence was committed with an intention of evading payment of the proper duty;