(1) When a copy of an instrument is sent to the Collector under section 38, sub-section (1), he may, if he thinks fit, 1*** refund any portion of the penalty in excess of five rupees which has been paid in respect of such instrument.
(2) When such instrument has been impounded only because it has been written in contravention of section 13 or section 14, the Collector may refund the whole penalty so paid.
STATE AMENDMENT
Uttar Pradesh
Omission of section 39.— Section 39 of the principal Act shall be omitted.
[Vide Uttar Pradesh Act 22 of 1998, s. 4]
1The words “upon application made to him in this behalf or, if no application is made, with the consent of the chief Controlling Revenue-authority” omitted by Act 4 of 1914, s. 2 and the Schedule Pt I.