Where any receipt chargeable 1[with a duty not exceeding ten naye paise] is tendered to or produced before any officer unstamped in the course of the audit of any public account, such officer may in his discretion, instead of impounding the instrument, require a duly stamped receipt to be substituted therefore. 1. Subs. by Act 19 of 1958, s. 5, for "with a duty of one anna " (w.e.f. 1-10-1958).