The takinlt of pro ceedings or the payment of a penalty under this Chapter in res pect of any instrument shall not bar the prosecution of any per son who appears to have committerl an oflence against the law relating to stamps in respect of such instrument:
Provided that no such prosecution shall be instituted in the case of any instrument in respect of which su(.h a per.alty hac;'
been paid, unless it appears to the Collector that the oftence was committed with an intention of evading payment of the proper duty.
43, Penons /J!llJitlf! duly or bmnllt; tnfll/ 1 ccovcr same 111 cerlai11 cos,s:
(1) When any duty or penalty has been paid under section 31, section 39 or section 40, by any person in respe~t of an instru ment, and by agreement or under the provisions of sect10n 30 or any other enactment in force at the time such instrument was executed, some other perc;;on was bound to bear the expense of providing the proper stamp for such instrument, the first mentioned person shall be entitled to recover from such other person the amount of the duty or penalty so paid.
(2) For the purpose of such recovery any certificate granted in respect of such instrument under this Act shall be conclusive evidence of the matters therein certified.
(3) Such amount may, if the Court thinks fit, be included in any order as to costs in any "uit or proceeding to which such persons are parties and in which such instrument has been ten dered in evidence. If the Court does not include the amount in such order, no further proceedings for the recovery of the amount shall be maintainable