Section 43 Indian Stamp Act

Section 43 of the Indian Stamp Act 1899 is about Prosecution for offence against Stamp-law. It is under CHAPTER IV (Instruments Not Duly Stamped) of the Act.

Prosecution for offence against Stamp-law.

The taking of proceedings or the payment of a penalty under this Chapter in respect of any instrument shall not bar the prosecution of any person who appears to have committed an offence against the Stamp-law in respect of such instrument:

Provided that no such prosecution shall be instituted in the case of any instrument in respect of which such a penalty has been paid, unless it appears to the Collector that the offence was committed with an intention of evading payment of the proper duty.