In forceUpdated to 1 Jan 2026Current version · Updated to 1 Jan 2026
Stamp Act 1949 · Updated to 1 Jan 2026 · Part X · Miscellaneous
80B. Power of Collector to remit duties
Feedback & supportThe duty paid or payable by any person may be remitted wholly or in part on grounds of poverty by the Collector and, where the sum remitted has been paid, the Collector shall repay the same.
duty
Defined · s 2
“duty” means any stamp duty for the time being chargeable under this Act or under any written law;
Power of Collector to utilize excess of duty
Collector
Defined · s 2
“Collector” includes the Collector of Stamp Duties and every Deputy Collector of Stamp Duties appointed under section 3;