Where an instrument has been admitted in evidence such admission shall not, except as provided in section 59. be called in question at any ~tage of the same suit or proceeding on the ground that the instrument has not been duly stamped.
36. Adm1ssz-t1 of zmptoperlu stamped wstrumenl1-The Government may make rules providing that, where an instrument bears a 5tamp of sufficient amount but of improper desct iption, it may, on payment uf the duty with which the same is chargeable, be certified to be duly stamped, and any instrument so certified shall then be deemed to have been duly stamped as from the date of its execution.
37 itJstrumCilfs zmpomzdcd how drnlt ~mth.-(1) When the person impounding an instrument under section 33 bas by law or consent of parties authority to receive evidence and admits such instru ment in evidence or when he is a registering officer to regic;ter such instrument upon payment of a penalty as •provided by section 34 or of duty as provided by section 36, he shall send 142 to the Collector an authenticated copy of such instrument, together with a certificate in writing, slating the amount of duty and penaltv levied in respect thereof, and shall send such amount to the Collector or to such person as he may appoint in this behalf.
(2) In every other case, the person so impounaing an instru ment shall send it in original to the Collector.