Indian Stamp Act, 1899
Section 48: Recovery of duties and penalties
All duties, penalties and other sums required to be paid under this Chapter may be recovered by the Collector by distress and sale of the movable property of the person from whom the same are due, or by any other process for the time being in force for the recovery of arrears of land-revenue.
State amendments to this section
Orissa.—
Amendment of Section 48-A.—For Section 48-A of the Principal Act, the following section shall be substituted, namely:—
"48-A. Notwithstanding anything contained in this Act, no certificate or endorsement under this Act, in respect of any instrument chargeable in the State of Orissa with a higher rate of duty under this Act, for the time being in force as amended from time to time by the Orissa Acts shall be received in evidence or be in any way valid in respect of the payment of duty on such instrument or in respect of the chargeability of such instrument with duty unless the duty chargeable under the Orissa Act, has been paid on such instrument.".
[Vide Orissa Act 7 of 1987, s. 7]
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.