Indian Stamp Act, 1899
Section 39: Collector's power to refund penalty paid under section 38, sub-section (1)
(1) When a copy of an instrument is sent to the Collector under section 38, sub-section (1), he may, if he thinks fit, *** 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.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.