THE BOMBAY STAMP ACT, 1958 - Igrmaharashtra.gov.in

executed, some other person was bound to bear the expense of providing the properstamp for such instrument, the first. mentioned person shall be entitled to recover fromsuch other person the amount of the duty or penalty so paid.(2) For the purpose of such recovery any certificate granted in respect of such instrumentunder this Act shall be conclusive evidence of the matters therein certified.(3) Such amount may, if the Court thinks fit, .be included in any order as to costs in anysuit or proceeding to which such persons are parties and in which instrument has beentendered in evidence. If the Court does not t[for the reasons to be recorded in writing,]include the amount in such order, no further proceedings for the recovery of the amountshall be maintainable. -44. Power of Revenue Authority to refund penalty or excess duty in certain cases.(1) Where any penalty is paid under section 34 or section 39, the Chief ControllingRevenue Authority may, upon application in writing made within one year from the dateof the payment, refund such penalty wholly or in part.(2) Where, in the opinion of the Chief Controlling Revenue Authority stamp duty inexcess of that which is legally chargeable has been charged and paid under section 34 orsection 39, such authority may, upon application in writing made by the party concernedwithin 2[one year] from the date of receipt of the order charging the same refund theexcess.45. Non-liability for loss of instruments sent u:nder section 37.(1) if any instrument sent to the Collector under sub-section (2) of section 37, is lost,destroyed or damaged during transmission, the person sending the same shall not beliable for such loss, destruction or damage.(2) When any instrument is about to be so sent, the person from whose possession it cameinto the hands of the person impounding the same, may require a copy thereof to be madeat the expense of such first-mentioned person and authenticated by the personimpounding such instrument.___________________________________1. These words were inserted by Mah. 27 of 1985. s. 26. (w.e.f. 10-12-1985).2. These words were substituted for 1he words "three mon1hs," by Mah. 27 of 1985, s.27. (w.e.f 10-12-1985).