law: Indian Stamp Act, 1899 
  34. Special provision as to unstamped receipts 
  Where any receipt chargeable 33[with a duty not
  
  exceeding ten naye paise] is tendered to or produced before any officer
  
  unstamped in the course of the audit of any public account, such officer may in
  
  his discretion instead of impounding the instrument, require a duly stamped
  
  receipt to be substituted therefor.