Section 48 Indian Stamp Act

Section 48 of the Indian Stamp Act 1899 is about Recovery of duties and penalties. It is under CHAPTER IV (Instruments Not Duly Stamped) of the Act.

Recovery of duties and penalties.

All duties, penalties and other sums required to be paid under this Chapter may be recovered by the Collector by distress and sale of the movable property of the person from whom the same are due, or by any other process for the time being in force for the recovery of arrears of land-revenue.

STATE AMENDMENT

Orissa.–

Amendment of Section 48-A.–For Section 48-A of the Principal Act, the following section shall be substituted, namely:–

“48-A. Notwithstanding anything contained in this Act, no certificate or endorsement under this Act , in respect of any instrument chargeable in the State of Orissa with a higher rate of duty under this Act, for the time being in force as amended from time to time by the Orissa Acts shall be received in evidence or be in any way valid in respect of the payment of duty on such instrument or in respect of the chargeability of such instrument with duty unless the duty chargeable under the Orissa Act, has been paid on such instrument.”.

[Vide Orissa Act 7 of 1987, s. 7]