Indian Stamp Act, 1899
41. Instruments unduly stamped by accident
If any instrument chargeable with duty and not duly stamped, not
being an instrument chargeable 42[with a duty not exceeding ten naye
paise] only or a bill of exchange or promissory note, is produced by any person
of his own motion before the Collector within one year, from the date of its
execution or first execution, and such person brings to the notice of the
Collector the fact that such instrument is not duly stamped and offers to pay
the Collector the amount of the proper duty, or the amount required to make up
the same, and the Collector is satisfied that the omission to duly stamp such
instrument has been occasioned by accident, mistake or urgent necessity, he
may, instead of proceeding under sections 33 and 40, receive such amount and
proceed as next hereinafter prescribed.