33 - Examination and impounding of instruments.
34 - Special provision as to unstamped receipts.
35 - Instruments not duly stamped inadmissible in evidence, etc.
36 - Admission of instrument where not to be questioned.
37 - Admission of improperly stamped instruments.
38 - Instruments impounded how dealt with.
39 - Collector’s power to refund penalty paid under section 38, sub-section (1).
40 - Collectors power to stamp instruments impounded.
41 - Instruments unduly stamped by accident.
42 - Endorsement of instruments on which duty has been paid under sections 35, 40 or 41
43 - Prosecution for offence against Stamp-law.
44 - Persons paying duty or penalty may recover same in certain cases.
45 - Power to Revenue-authority to refund penalty or excess duty in certain cases.
46 - Non-liability for loss of instruments sent under section 38.
47 - Power of payer to stamp bills, and promissory notes received by him unstamped.
48 - Recovery of duties and penalties.

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