law: Indian Stamp Act, 1899 
  39. Collector's power to refund penalty paid under section
  
  38, sub-section (1) 
  (1) When a copy of an instrument is sent to the Collector under
  
  section 38, sub-section (1), he may, if he thinks fit 41[***] 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 Collector may
  
  refund the whole penalty so paid.