Stamp Act 1949 · Updated to 1 Jan 2026 · Part VII · Instruments Not Duly Stamped
53. Instruments impounded how dealt with
Feedback & supportWhen the person impounding an instrument under section 51
has by law or consent of parties authority to receive evidence and admits such instrument in evidence on payment of duty and penalty, if any, he shall, as soon as may be convenient, send such instrument, together with the amount of the duty and penalty, if any, paid in respect thereof, to the Collector; and the Collector shall stamp such instrument in accordance with section 47A and shall return it to the person who sent it to him.
duty
“duty” means any stamp duty for the time being chargeable under this Act or under any written law;
In every other case in which an instrument is impounded under section 51, the person impounding the same shall send it forthwith to the Collector; and the Collector, on payment of the duty and penalty, if any, chargeable in respect thereof under section 47A, shall stamp such instrument and shall return it to the person who sent it to him, but
Collector
“Collector” includes the Collector of Stamp Duties and every Deputy Collector of Stamp Duties appointed under section 3;
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if such duty and penalty, if any, be not paid, he shall retain such instrument.
Any penalty levied under this section may be reduced or remitted in the manner provided for by subsection 47A(2).