law: 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.