Stamp Act 1949 · Updated to 1 Jan 2026 · Part VI · Of the Time of Stamping Instruments
50A. Error in assessment, etc.
Feedback & supportNo assessment shall be affected by—
any erroneous or under assessment of the duty or penalty by the Collector; or
duty
“duty” means any stamp duty for the time being chargeable under this Act or under any written law;
the failure to assess that duty or penalty by the Collector, and the correct amount of duty or penalty due on the instrument shall be debts due to the Government and shall be recoverable by any of the ways and means in force for the time being for the recovery of debts due to the Government.
Collector
“Collector” includes the Collector of Stamp Duties and every Deputy Collector of Stamp Duties appointed under section 3;
Relief in respect of error or mistake