(1) When any instrument, whether executed or not and whether previously stamped or not is brought to the Collector, and the person bringing it applies to have the opinion of that officer as to the duty, if any, with which it is chargeable, and pays a fee of such amount (not exceeding ten rupees and not less than one rupee) as the Collectcr may in each case direct, the Collector shall determine the duty, if any, with which, in his JUdgment, the instrument is chargeable.
(2) For this purposes the Collector may require to be furmshed w1th an abstract of the instrument, and also with such affidavit c.r other evidence as he may deem necessary to prove that all the facts and circumstances aftecting the chargeab11lty of the instrument wlth duty, or the amount of the duty with which it is chargeable, are fully and truly set forth therein, and may resuse to proceed upon any such application, until such abstract and ev1dence have been furnished accordingly:
Provided that- ---.-.J J
(a) no evidence furnished in pursuance of this section shall be used against any pt!rson ir: any civil proceeding except in any enquiry as to the duty with which the instrument to which it relates is chargeable; and
(b) every person by whom any such evidence is furnished shall, on l ayme'1t of the full duty with which the instrument to wh.ch it relate<>, is chcrgeable, be relieved from any penalty which he may have incurred under this Act by reason of the • ommission to state truly in such inc:;trument any of the facts cr circumstances aforesaid.
• 32. Cc1.'1jl(ltlc by Cvll c 01 -(1) When an instrument brought to the Collector under section 31, is in his opinion, one of a des cription chargeable with duty, and :a) the Collectur determines that it is already fully stamped, or
(b) the duty determined by the Collector under section 31, or such a sum as, with duty already paid in respect of the in strument, is equal to the duty so determined, has been paid, the Collector shall certify by cndor~ement on such instrument that the full duty (stating the amount) with which it is charge able has been paid.
(2) When such instrument is, in his opinion, not chargeable with duty, the Collector shall certify in manner aforesaid that such instrument is not so chargeablt!
(3) Any instrument upon which an endorsement has been made under this section shall be deemed to be duly stamped or not chargeable w1th duty, as the case may be; and, if chargeable Wlth duty, ~hall be rece1vable in evidence or otherwise and may be acted upon and registered as if it had been originally duly stamped:
Provided that nothing in this section shall authorise the Collector to endorse:-
(a) any instrument executed or first executed in India and brought to him after the expiration of one month from the date of its execution, or first f'Xecution, as the case may be;
(b) any 1nstrument executed er first executed out of India and brought to him after the expiratirm of three months after it has been first received in the State; or -- (c) Any instrument chargeable with the duty of twelve naye paise or less than twelve naye paise when brought to him, after the cxecutwn theroot on paper not duly stamped.
7 1 146
CHAPTER IV INSTRUMENTS NOT DULY STAMPED 3~. Exanarwlioll a11d w1~oundmg of rmtrume11!s:-(l) Every person hav1ng by law or consent of parties authority to receive evidence, and every person in charge of a publtc office, except an Officer of Pollee, before whom any instrument, chargeable in his opin- , ion, with duty, is produced or comes in the performance of his -......._..- functions, shall, it it appears, to him that such instrumen:t is not duly stamped impound the same.
~ 1 I .,.
(21 For that purpose every such person shall examine every in~trument ~o shargeable and so produced or comin~ before him, in order to ascertain whether it is a stamped with a stamp of the value and description required by the law in force i11 the State when such instrument was executed or first executed:
Provided that-
(a) nothing herein contained shall be deemed to require any Magisfra te or Judge of a Criminal Court to ex a mmc or im pound, if he does not think fit so to do, any instrument coming before him in the course of any proceeding other than a proceed ing under Chapter Xll or Chapter XXXVI of the Code of Criminal Procedure, 1898; _
(b) in the case of a Judge of the High Court, the duty of examining and impounding any instrument under this section may be delegated to such officer as the Court appoints in this behalf.
(3) For the purposes of this section, in cases of doubt, the Government may determine-
(a) what offices shall be deemed to be public offices; and
(b) who shall be deemed to be persons in charge of pubhc offices.
34, lush ttme11t 11ol duly stamped ir~adoH~szble w cvzt/ctl(e etc.-No in strument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authorised to receive, evidence, or shall be acted upon, registered or authenticated by any such person or by any bublic officer, unless such instrument is duly stamped:
Provided that-
(a) any such instrument not being an instrument charge able with a duty of twelve nay a paise or less than twelve naya paise liihall, subJeCt to all jUst exceptions, be admitted in evid ence on payment of the rluty with which the same is chargeable, • 141 or, in the case of an instrument insufficiently stamped, of the amount required to make up such duty, together with a penalty of five rupees or, when ten times the amount of the proper duty or deficient portion thereof exceeds five rupeas, of a sum equal tc ten times such duty or portion;
(b) any such instrument, when presented to a Regi~ter in~ Officer for registration, shall be registered, if the party agrees to pay the duty anti penalty due thereon as decided by the Regi;:;tering Officer and pays the same within seven davs from the date of such decision;
(c) where a contrat or agreement of any kind is eftected by correspondence consiting of two or more letters and any one of the letters bears the proper stamp, the contract or agreement shall be tleemed to be duly stamped;
(d) nothing herein contained c;h3.ll prevent the admission of any instrument in evidence in any preceding in a Criminal Court, other than a proceedin~ untler Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898•
(e) nothing herein contained shall prevent the admission of any in~trument many Court when such instrument has been executed by or on behalf of the Government, or where it bears the certificate of the Collector as provided by section 32 or any other provic;ion of this Act.