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"omission or neglect to stamp arose solely from urgent
"necessity or unavoidable accident or that the special
"circumstances of the case otherwise justify his doing so.
Under clause 2 of the amending Ordinance the Governor has
power to "authorise the Collector to stamp after execution
"any document whatsoever
either without payment of
"any penalty or subject to the following penalties."
There is therefore complete remission on the one hand and
exaction of penalties in full, according to the statutory
scale, on the other.
The only suggestion which the Board would make
is whether it might not have been expedient to confer on
the Governor the power of mitigation as well.
I am, Sir,
Your obedient Servant
Mand
Asst. Secretary.
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