Indian Stamp Act, 1899

37. Admission of improperly stamped instruments

²⁷ [The ⁶[State Government] may make rules providing that, where an instrument bears a stamp of sufficient amount but of improper description, it may, on payment of the duty with which the same is chargeable be certified to be duly stamped, and any instrument so certified shall then be deemed to have been duly stamped as from the date of its execution.

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