(1) When a copy of an instrument is sent to the Collector under sub-section (l) of section 37, he may, if he thinks fit, refund the whole or any portion of the penalty in excess of ten rupees which has been paid in respect of such instrument.
(2) When such instrument has been impounded only because it has been written in contravention of section 13 or section 14, the Collector may refund the whole penalty so paid
39. Collector•, power to stamp iuslrumwt:; zmpowzded -(1) When the Collector impounds any instrument under section 33, or receives any instrument sent to him under sub-section (2) of section 37, not being an instrument chargeable with a duty of twelve naye paise or less, he shall adopt the following pro- • eedure:-
(a) if he is of opinion that such instrument is duly c:tamped or is not chargeable with duty, he shall certify by endorsement thereon that it is duly stamped or that it is not so chargeable, as the case may be; '
(b) if he is of opinion that such instrument is chargeable with duty and is not duly stamped he 'shall require the payment of the proper duty or the amount required to make up the c;ame together with a penalty of five rupees; or if he thinks fit, an amount not exceeding ten times the amount of the proper duty or of the deficient portion thereof whether such amc-unt exceeds or falls short of five rupeec::
Provided that, when such instrument has been impounded only because it has been wri1ten in contravention of section 13 or section 14, the Collector may, if he thinks fit, remit the whole penalty prescribed by this section,
(2) Every certificate under clause (a) of sub st>ction (1) shall, for the pnrposes of this Act be conclusive evidence of the matters stated therein:
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(3) Where an instrument hai been sent to the Collector under sub-section (2) of section 33, the Collector shall, when he has dealt with it as provided by this section, return it to the im~ pounding officer.