Section 59
Amendment of section 48
ActIn forceProvision 69 of 86
Section 59
The principal Act is amended by substituting for section 48 the following section:
“48. The payment of any penalty prescribed under section 43
or 47A shall be denoted on the instrument concerned—
(a)
by a stamp duly cancelled;
(b)
by means of an impressed stamp;
(c)
by affixing an official receipt to the instrument; or
(d)
by attaching a stamp certificate to the instrument, and shall be certified by the Collector.”.
Finance 47