- Where any receipt chargeable [with a duty not exceeding ten naye paise] [Substituted by Act 19 of 1958, Section 5, for "with a duty of one anna " (w.e.f. 1.10.1958).] 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 therefor