(1) In determining the loan amount as mentioned in section 45, if it is necessary to set aside the paper, the officer who determines the loan amount may set aside the paper in accordance with the prevailing law.
(2) If an income stamp is not affixed to any document presented in connection with the commencement of this section, to secure the debt in accordance with section 35, regardless of what is written in other prevailing laws of Nepal, the designated officer may impose an income stamp in accordance with the law and take action in relation to that document.