Section 38: Instruments impounded, how dealt with

Q: What does Section 38 of The Indian Stamp Act, 1899 (ISA) deal with?

Section 38 ISA pertains to "Instruments impounded, how dealt with". It is part of the The Indian Stamp Act, 1899, a legislation enacted by the Parliament of India. Section 38 of The Indian Stamp Act, 1899 (ISA) governs instruments impounded, how dealt with. As verified on 19 May 2026.

Q: Is Section 38 ISA still in force?

Yes, Section 38 of the The Indian Stamp Act, 1899 is currently in force across the Republic of India.

Q: What is धारा 38 ISA?

धारा 38 ISA is the Devanagari Hindi reference for Section 38 of the The Indian Stamp Act, 1899. Section 38 of The Indian Stamp Act, 1899 (ISA) governs instruments impounded, how dealt with. As verified on 19 May 2026.

Q: What is Dhara 38 ISA?

Dhara 38 ISA is the Roman Hindi reference for Section 38 of the The Indian Stamp Act, 1899. "Dhara" means "Section" in Hindi. Section 38 of The Indian Stamp Act, 1899 (ISA) governs instruments impounded, how dealt with. As verified on 19 May 2026.

Q: How to cite Section 38 of The Indian Stamp Act, 1899?

Cite as: "Section 38, The Indian Stamp Act, 1899 (ISA)" in legal briefs. For academic writing, use the BlueBook format: The Indian Stamp Act, 1899, § 38 (India).

Law on Tips Editorial Board

(1)

When the person impounding an instrument under section 33 has by law or consent of parties authority to receive evidence and admits such instrument in evidence upon payment of a penalty as provided by section 35 or of duty as provided by section 37, he shall send to the Collector an authenticated copy of such instrument, together with a certificate in writing, stating the amount of duty and penalty levied in respect thereof, and shall send such amount to the Collector, or to such person as he may appoint in this behalf

(2)

In every other case, the person so impounding an instrument shall send it in original to the Collector