STAMP.
No. 8 of 1921.
1505
(b) that either-
(i) such omission or neglect arose solely from urgent necessity or unavoidable accident and that the instrument has been brought to be stamped without delay, or
(ii) that the circumstances of the case are otherwise so exceptional as to justify special permission being given.
(2) If the Collector grants special leave under the provisions of sub-section (1) for the stamping of any instrument, such instrument may be stamped on payment of the following penalties in addition to the stamp duty-
(a) if the instrument is stamped within one month of the point of time before which, or the expiration of the period of time within which, it should have been stamped, the penalty shall be double the amount of deficient duty;
(b) if within two months, four times the amount of deficient duty; and
(c) if after two months, ten times the amount of deficient duty:
1
Provided that it shall be lawful for the Collector in his discretion to remit the whole or any part of the penalty provided by this sub-section.
(3) If any person applying for special leave under this section is dissatisfied with any decision of the Collector upon such application, it shall be lawful for such person to require his application to be referred to the Governor in Council whose decision thereon shall be final for all purposes.
(4) Upon any application for special leave under the provisions of this section, it shall be lawful for the Collector, or for the Governor in Council, to require such sworn or other evidence in support of the application as he may require.
(5) When an instrument has been stamped by special leave under the provisions of this section, such instrument shall be deemed to have been duly stamped for the purposes of section 6.
16A. Notwithstanding any enactment to the contrary, a bill of exchange which is presented for acceptance, or accepted, or payable, outside the Colony or a cheque whether presented for acceptance, or accepted, or payable, outside or inside the Colony in case of non-compliance with stamp laws...