Section 39: Collector's power to refund penalty paid under section 38, sub-section (1).

Q: What does Section 39 of The Indian Stamp Act, 1899 (ISA) deal with?

Section 39 ISA pertains to "Collector's power to refund penalty paid under section 38, sub-section (1).". It is part of the The Indian Stamp Act, 1899, a legislation enacted by the Parliament of India. Section 39 of The Indian Stamp Act, 1899 (ISA) prescribes collector's power to refund penalty paid under section 38, sub-section (1). As verified on 19 May 2026.

Q: Is Section 39 ISA still in force?

Yes, Section 39 of the The Indian Stamp Act, 1899 is currently in force across the Republic of India.

Q: What is धारा 39 ISA?

धारा 39 ISA is the Devanagari Hindi reference for Section 39 of the The Indian Stamp Act, 1899. Section 39 of The Indian Stamp Act, 1899 (ISA) prescribes collector's power to refund penalty paid under section 38, sub-section (1). As verified on 19 May 2026.

Q: What is Dhara 39 ISA?

Dhara 39 ISA is the Roman Hindi reference for Section 39 of the The Indian Stamp Act, 1899. "Dhara" means "Section" in Hindi. Section 39 of The Indian Stamp Act, 1899 (ISA) prescribes collector's power to refund penalty paid under section 38, sub-section (1). As verified on 19 May 2026.

Q: How to cite Section 39 of The Indian Stamp Act, 1899?

Cite as: "Section 39, The Indian Stamp Act, 1899 (ISA)" in legal briefs. For academic writing, use the BlueBook format: The Indian Stamp Act, 1899, § 39 (India).

Law on Tips Editorial Board

(1) When a copy of an instrument is sent to the Collector under section 38, sub-section (1), he may, if he thinks fit, ¹*** 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.

1. The words "upon application made to him in this behalf or, if no application is made, with the consent of the chief Controlling Revenue-authority " omitted by Act 4 of 1914, s. 2 and the Sch. Pt I.