GSA 42 — Prosecution against stamp law

Gujarat Stamp Act, 1958

Statutory text

The taking of proceedings or the payment of a penalty under this Chapter shall not in any way bar the prosecution of any person who appears to have committed an offence against the stamp law in respect of such instrument:

Provided that no such prosecution shall be instituted in the case of any instrument in respect of which a penalty has been paid unless it appears to the Collector that the offence was committed with an intention of evading payment of the proper duty.

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