Section 48
Denoting penalty
ActIn forceProvision 68 of 149
Section 48
The payment of any penalty prescribed under section 47A shall be denoted on the instrument concerned—
(a)
(Deleted by Act 851);
(b)
(Deleted by Act 851);
(c)
by affixing an official receipt to the instrument;
(d)
by attaching a stamp certificate to the instrument; or
(e)
by means of digital stamping, and shall be certified by the Collector.