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Collector’s power to stamp instruments impounded

(1) When the Collector impounds any instrument under section 33, or receives any instrument sent to him under section 38, sub-section (2), not being an instrument chargeable with a duty [not exceeding twenty-five paisa] only or a bill of exchange or promissory note, he shall adopt the following procedure:- (a) if he is of opinion that such i...


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