Clause 15

Section 73 of the principal Act is repealed and the following sections substituted therefor:“Commissioner may require declaration, etc.

73. The Commissioner may require any person to produce evidence by way of statutory declaration or otherwise for any purpose connected with the administration of this Act.Commissioner may impound instrument73A. The Commissioner may impound any instrument presented to him for stamping where he is of the opinion that it has not been duly stamped or it has been insufficiently stamped, and detain such instrument until the proper amount of stamp duty thereon has been paid.”.