State Act
38
Section 38. 1[Deputy Commissioner]1's power to refund penalty paid under sub-section (1) of section 37.
Act no. 34 of 19571957In forceKarnataka (State Act)
38. 1[Deputy Commissioner]1's power to refund penalty paid under sub-section (1) of section 37.- (1) When a copy of an instrument is sent to the 1[Deputy Commissioner]1 under sub-section (1) of section 37, he may, if he thinks fit, refund any portion of the penalty in excess of five rupees which has been paid in respect of such instrument. (2) When such instrument has been impounded only because it has been written in contravention of section 13 or section 14, the 1[Deputy Commissioner]1 may refund the whole penalty so paid.