INDIAN STAMP ACT, 1899-3

Tue Jun 20 1899 | Procedural and Administration | Comments (0)

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Year : 1899

STATE AMENDMENT

Uttarakhand

Amendment of section 40 .—After sub-section (1), the following sub-sections shall be inserted, namely:-

"(1-A) The Collector shall also require, alongwith the amount of deficit Stamp Duty of penalty required to be paid under clause (b) of sub-section (1), the payment of a simple interest at the rate of one and half percent per mensem on the amount of deficit stamp duty calculated from the date of the execution of the instrument till the date of actual payment;

Provided that the amount of interest under this sub-section shall be recalculated if the amount of deficit stamp duty is varied on appeal or revision or by any order of a competent court or authority.

(1-B) The amount of interest payable under sub-section (1-A) shall be added to the amount due and be also deemed for all purposes to part of the amount required to be paid.

(1-C) Where realization of the deficit stamp duty reminded stayed by any order of any court or authority and such order of stay is subsequently vacated, the interest referred to in sub-section (1-A) shall be payable also for any period during which such order of stay remain in operation.

(1-D) Any amount paid or deposited by, or removed, or refundable to a person under the provisions of this Act, shall first be adjusted towards the deficit stamp duty or penalty outstanding against him and the excess, if any, shall then be adjusted towards the interest, in any, due from him."

[Vide Uttarakhand Act 1 of 2016, s. 6] Uttar Pradesh

Amendment-of section 40.— In section 40 of the principal Act in sub-section (1),

(a) for clause (b) the following clause shall be substituted, namely :—

"(b) if he is of opinion that such instrument is chargeable with duty and is not duty stamped, he shall require the payment of the proper duty or the amount required to make up the deficiency

 

1. Subs. by Act 19 of 1958, s. 6, for “with a duty of one anna or half an anna” (w.e.f. 1-10-1958).

2. Ins. by Act 15 of 1904, s. 6.

 

together with a penalty of an amount not exceeding ten times the amount of the proper duty or of the deficient portion thereof ; "

(b) after the existing proviso the following proviso shall be inserted, namely :--

"Provided further that no penalty shall be levied unless the party concerned has been given a reasonable opportunity of being heard."

[Vide Uttarakhand Act 22 of 1998, s. 5]

Amendment of section 40.— in section 40 of the principal Act, after sub-section (1), the following subsections shall be inserted, namely:—

"(1-A) The Collector shall also require, along with the amount of deficit stamp duty or penalty required to be paid under clause (b) of sub-section (1), the payment of a simple interest at the rate of one and half per cent per mensem on the amount of deficit stamp duty calculated from the date of the execution of the instrument till the date of actual payment:

Provided that the amount of interest under this sub-section shall be recalculated if the amount of deficit stamp duty is varied on appeal or revision or by any order of a competent court or authority.

(1-B) The amount of interest payable under sub-section ( I-A) shall be added to the amount due and be also deemed for all purposes to be part of the amount required to be paid.

(1 -C) Where realization of the deficit stamp duty remained stayed by any order of any Court or authority and such order of stay is subsequently vacated, the interest referred to in sub-section (1-A) shall be payable also for any period, during which such order of stay remained in operation.

(1-D) Any amount paid or deposited by, or recovered from, or refundable to a person under the provisions of this Act, shall first be adjusted towards the deficit stamp duty or penalty outstanding against him and the excess, if any, shall then be adjusted towards the interest, if any, due from him."

[Vide Uttar Pradesh Act 38 of 2001, s. 5]

41. Instruments unduly stamped by accident.— If any instrument chargeable with duty and not duly stamped, not being an instrument chargeable 1[with a duty not exceeding ten nayepaise] only or a bill of exchange or promissory note, is produced by any person of his own motion before the Collector within one year from the date of its execution or first execution, and such person brings to the notice of the Collector the fact that such instrument is not duly stamped and offers to pay to the Collector the amount of the proper duty, or the amount required to make up the same, and the Collector is satisfied that the omission to duly stamp such instrument has been occasioned by accident, mistake or urgent necessity, he may, instead of proceeding under sections 33 and 40, receive such amount and proceed as next herein­after prescribed.

42. Endorsement of instruments on which duty has been paid under section 35, 40 or 41.— (1) When the duty and penalty (if any), leviable in respect of any instrument have been paid under section 35, section 40 or section 41, the person admitting such instrument in evidence or the Collector, as the case may be, shall certify by endorsement thereon that the proper duty or, as the case may be, the proper duty and penalty (stating the amount of each) have been levied in respect thereof, and the name and residence of the person paying them.

(2) Every instrument so endorsed shall thereupon be admissible in evidence, and may be registered and acted upon and authenticated as if it had been duly stamped, and shall be delivered on his application in this behalf to the person from whose possession it came into the hands of the officer impounding it, or as such person may direct:

Provided that—

(a) no instrument which has been admitted in evidence upon payment of duty and a penalty under section 35, shall be so delivered before the expiration of one month from the date of such impounding, or if the Collector has certified that its further detention is necessary and has not cancelled such certificate;

(b) nothing in this section shall affect the1 Code of Civil Procedure (XIV of 1882), section 144, clause 3.


STATE AMENDMENT

Uttarakhand

Amendment of section 42 .—In section 42 of the Principal Act, --

(a) in the heading, of the words and figures "Sections 35, 40 or 41", the words and figures, "sections 35, 40, 41 or 47-A" shall be substituted.

(b) in sub-section (1), for the words and figures "section 40 or section 41", the words and figures, "section 40, section 41 or section 47-A" shall be substituted.

[Vide Uttarakhand Act 1 of 2016, s. 7]

Uttar Pradesh

Amendment of section 42.— In section 42 of the principal Act,—

(a) in the heading for the words and figures "sections 35, 40 or 41", the words and figures, "sections 35, 40, 41 or 47-A" shall be substituted.

(b) in sub-section (1) for the words and figures "section. 40 or section 41," the words and figures, "section 40, section 41 or section 47-A" shall substituted.

[Vide Uttar Pradesh Act 38 of 2001, s. 5]

43. Prosecution for offence against Stamp-law. —The taking of proceedings or the payment of a penalty under this Chapter in respect of any instrument shall not bar the prosecution of any person who appears to have committed an offence against the Stamp-law in respect of such instrument:

Provided that no such prosecution shall be instituted in the case of any instrument in respect of which such a penalty has been paid, unless it appears to the Collector that the offence was committed with an intention of evading payment of the proper duty.

44. Persons paying duty or penalty may recover same in certain cases. —(1) When any duty or penalty has been paid under section 35, section 37, section 40 or section 41, by any person in respect of an instrument, and, by agreement or under the provisions of section 29 or any other enactment in force at the time such instrument was executed, some other person 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 suit or proceeding to which such persons are parties and in which such instrument has been tendered 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.

45. Power to Revenue-authority to refund penalty or excess duty in certain cases. —(1) Where any penalty is paid under section 35 or section 40, the Chief Controlling Revenue-authority may, upon application in writing made within one year from the date of the payment, refund such penalty wholly or in part.

(2) Where, in the opinion of the Chief Controlling Revenue-authority, stamp-duty in excess of that which is legally chargeable has been charged and paid under section 35 or section 40, such authority may, upon application in writing made within three months of the order charging the same, refund the excess.

46. Non-liability for loss of instruments sent under section 38. —(1) If any instrument sent to the Collector under section 38, sub-section (2), is lost, destroyed or damaged during transmission, the person sending the same shall not be liable for such loss, destruction or damage.

1. See now the Code of Civil Procedure, 1908 (5 of 1908), Sch. I, Order XIII, Rule 9.

(2) When any instrument is about to be so sent, the person from whose possession it came into the hands of the person impounding the same, may require a copy thereof to be made at the expense of such first-mentioned person and authenticated by the person impounding such instrument.

47. Power of payer to stamp bills, and promissory notes received by him unstamped. —When any bill of exchange 1[or promissory note] chargeable 2[with a duty not exceeding ten nayepaise] is presented for payment unstamped, the person to whom it is so presented, may affix thereto the necessary adhesive stamp, and, upon cancelling the same in manner hereinbefore provided, may pay the sum payable upon such bill 3[or note], and may charge the duty against the person who ought to have paid the same, or deduct it from the sum payable as aforesaid, and such bill 3[or note], shall, so far as respects the duty, be deemed good and valid:

Provided that nothing herein contained shall relieve any person from any penalty or proceeding to which he may be liable in relation to such bill, 3[or note].


STATE AMENDMENT

Himachal Pradesh

Insertion of section 47-A. —After section 47 of the principal Act, the following new section shall be added, namely:-

47-A. Instruments under-valued, how to be dealt with .-(1) If the Registering Officer, appointed under the Registration Act, 1908 (16 of 1908) while registering any instrument relating to the transfer of any property, has reason to believe that the market value of the property or the consideration, as the case may be, has not been truly set forth in the instrument, he may, after registering such instrument, refer the same to the Collector for determination of the market value or consideration, as the case may be, and the proper duty payable thereon.

(2) On receipt of reference under sub-section (1), the Collector shall, after giving the parties a reasonable opportunity of being heard and after holding an enquiry in such manner, as may be prescribed by rules, made under this Act, determine the market value or consideration and the duty, as aforesaid, and the deficient amount of duty, if any, shall be payable by the person liable to pay the duty.

(3) The Collector may, suo moto or on receipt of reference from the Inspector General of Registration or the Registrar of a District, in whose jurisdiction the property, or any portion thereof, which is the subject-matter of the instrument, is situated, appointed under the Registration Act, 1908 (16 of 1908) shall, within three years from the date of registration of any instrument, not already referred to him under sub-section (1), call for and examine the instrument for the purpose of satisfying himself as to the correctness of its market value or consideration, as the case may be, and the duty payable thereon and if, after such examination, he has reason to believe that the market value or consideration has not been truely set forth in the instrument, he may determine the market value or consideration and the duty, as aforesaid, in accordance with procedure provided for in sub-section (2), and the deficient amount of duty, if any, shall be payable by the person liable to pay the duty:

Provided that nothing in this sub-section shall apply to any instrument registered before the date of the commencement of the Indian Stamp (Himachal Pradesh Amendment) Act, 1988.

(4) Where for any reason the original document called for by the Collector under sub-section (3) is not produced or cannot be produced, the Collector may, after recording the reasons for its nonproduction, call for a certified copy of the entries of the document from the registering officer concerned and exercise the powers conferred on him under sub-section (3).

(5) Any person, aggrieved by an order of the Collector, under subsection (2) or sub-section (3), may, within thirty days from the date of the order, prefer an appeal before the District Judge and all such appeals shall be heard and disposed off in such manner as may be prescribed by rules made under this Act.

(6) For the purpose of this section “market value” of any property shall be estimated to be the price which, in the opinion of the Collector or the appellate authority, as the case may be, such property would

1. Subs. by Act 5 of 1927, s. 5, for “promissory note or cheque”.

2. Subs. by Act 19 of 1958, s. 7, for “with the duty of one anna” (w.e.f. 1-10-1958).

3. Subs. by Act 5 of 1927, s. 5, for “note or cheque”.

 

have fetched, if sold in the open market on the date of execution of the instrument relating to the transfer of such property.

[Vide Himachal Pradesh Act 7 of 1989, s. 3]

Orissa

Amendment of section 47-A, (Act 2 of 1899). —In section 47-A of the Indian Stamp Act, 1899 (Act 2 of 1899)—

(a) after sub-section (2), the following new sub-section shall be inserted, namely:—

“(2-a) The Collector may sou motu, within two years from the date of registration of any instrument not already referred to him under sub-section (1), call for purpose of satisfying himself as to the correctness of its value or consideration, as the case may be, and the duty payable thereon and if after such examination, he has reasons to believe that the value or consideration has not been truly set forth in the instrument, he may determine the value or consideration and the duty as aforesaid in accordance with the procedure provided for in sub-section (2); and the deficient amount of duty, if any, shall be payable by the person liable to pay the duty.”;

(b) in sub-section (3), after the word, brackets and figure “sub-section (2)” the words, brackets, figure and letter “or sub-section (2-a)” shall be inserted.

[Vide Orissa Act 11 of 1965, s. 2]

Orissa

Amendment of section 47-A. —In section 47-A of the principal Act, in sub-section (2-a), for the words “two years”, the words “three years” shall be substituted.

[Vide Orissa Act 1 of 2003, s. 5]

Orissa

(a) Amendment of section 47-A.—for sub-section (1) the following sub-section shall be substituted, namely:—

(1) where the registering officer under the Registration Act, 1908, (16 of 1908) while registering any instrument of conveyance, exchange, gift, partition or settlement has reasons to believe that the market value of the property which is the subject matter of such instrument has not been rightly set forth in the instrument or is less than the minimum value determined in accordance with the rules made under this Act, he shall, before registering such instrument, refer the matter to the Collector, with an intimation in writing to the person concerned, for determination of the market value of such property and the proper duty payable thereon.; and

(b) in sub-section (2-a) for the words “truly set forth in the instrument”, the words “rightly set forth in the instrument or is less than the minimum value determined in accordance with the rules made under this Act” shall be substituted.

[Vide Orissa Act 8 of 2009, s. 2]

Orissa

Insertion of new section 47-A, Act 2 of 1899 . —After section 47 of the Indian Stamp Act, 1899 (2 of 1899) (hereinafter referred to as the Principal Act), the following new section shall be inserted, namely:—

47-A. Instruments under-valued how to be dealt with. — (1) If the registering officer appointed under the Indian Registration Act, 1908, while registering any instrument transferring any property, has reasons to believe that the value of the property or the consideration, as the case may be, has not been truly set forth in the instrument, he may, after registering such instrument, refer the same to the Collector for determination of the value or consideration, as the case may be, and the proper duty payable thereon.

 

(2) On receipt of a reference under sub-section (1) the Collector shall, after giving the parties a reasonable opportunity of being heard and after holding an enquiry in such manner as may be prescribed by rules made under this Act, determine the value or consideration and the duty as aforesaid and the deficient amount of duty, if any, shall be payable by the person liable to pay the duty.

(3) Any person aggrieved by an order of the Collector under sub-section (2) may, within thirty days from the date of the order, prefer an appeal before the District judge and all such appeals shall be heard and disposed of in such manner as may be prescribed by rules made under this Act.

[Vide Orissa Act 35 of 1962, s. 2]

Orissa

Amendment of Section 47-A .— In section 47-A of the Principal Act, for sub-sections (1), (2) and (2-a), the following sub-sections shall be substituted, namely:

“(1) Where the registering officer under the Registration Act, 1908 (16 of 1908), while registering any instrument of conveyance, exchange, gift, partition or settlement has reason to believe that the market value of the property which is the subject matter of such instrument has not been truly set forth in the instrument, he may, after registering such instrument, refer the matter to the Collector for determination of the market value of such property and the proper duty payable thereon.

(2) On receipt of a reference under sub-section (1), the Collector shall, after giving the parties an opportunity of making their representations and after holding an enquiry in such manner as may be prescribed by rules made under this Act, determine the market value of the property which is the subject matter of such instrument, and the duty as aforesaid and the deficient amount, if any, shall be payable by the person liable to pay the duty.

(2-a) The Collector may suo motu within two years from the date of registration of such instrument, not already referred to him under sub-section (1), call for and examine the instrument for the purpose of satisfying himself as to the correctness of the market value of the property which is the subject matter of such instrument and the duty payable thereon and if after such examination, he has reason to believe that the market value of such property has not been truly set forth in the instrument, he may determine the market value of such property and the duty as aforesaid in accordance with the procedure provided for in sub-section (2) and the deficient amount of duty , if any, shall be payable by the person liable to pay the duty”.

[Vide Orissa Act 7 of 1987, s. 6]

Tripura

In the Indian Stamp Act, 1899 as in force in the State of Tripura, after section 47, the following new section shall be inserted namely: —

47A” Instruments of conveyance etc. undervalued, how to be, dealt with :—(1) If the Registering Officer appointed under the Indian Registration Act, 1908 (Central Act XVI of 1908), while registering any instrument of conveyance, exchange, gift or partition, has reason to believe that the value of the property which is the subject matter of the instrument, as has been set forth therein is lower than the market value thereof and proper duty has not been paid he may, after registering such instrument, refer the same to the Collector for determination of the market value of such property and the proper duty payable thereon.

(2) On receipt of a reference under Sub-Section (1), the Collector shall, after giving the parties a reasonable opportunity of being heard and after holding an enquiry in such manner as may be prescribed by rules made under this Act, determine the market value of such property and the proper duty payable thereon and then return the instrument to the Registering Officer after making and endorsement over his signature thereon indicating the market value of the property so determined and deficient amount of duty, if any, that shall be payable by the person liable to pay the duty.

(3) The Collector may, within a period of two year from the date of registration of any instrument of conveyance, exchange, gift or partition, not already sent to him under sub-section (I), call for as examine the instrument for the purpose of satisfying himself as to the correctness of the market value

 

of the property which is the subject matter of such instrument and the duty paid thereon and if after such examination, he has reasons to believe that the market value of such property has not been truly set forth in the instrument and the proper duty has not been truly set forth in the instrument and the proper duty has not been paid, he may determine the market value thereof and the proper duty payable thereon in accordance with the provision of sub-section (2). The difference, if any between the duty determined by the Collector and the duty already paid shall be payable by the person liable to pay the duty on the instrument:

Provided that nothing in this sub-section shall apply to any instrument registered before the date of the commencement of the Indian Stamp (Tripura Third Amendment) Act, 1984.

(4) Any person aggrieved by an order of the Collector under sub-section (2) or sub-section (3) may appeal to the appellate authority specified in sub-section (5), All such appeals shall be preferred within such time, and shall be heard and disposed of in such manner, as may be prescribed by rules made under this Act.

(5) The State Government shall, by a Notification in the Official Gazette, appoint a person not below the rank of a Secretary of any Department to be the appellate authority referred to in sub-section (4).

(6) The amount of deficient duty, if any, shall be paid by deposit into Government Treasury by the person, liable to pay the duty, within a period of thirty days from the date of Notice in this behalf from the Registering Officer and in case of default in payment, such amount shall be recovered as arrears of land revenue.

Explanation : For the purpose of the section the market value of any property shall be estimated to be the price which in the opinion of the Collector or the appellate authority, as the case may be, such property would have fetched, if sold in the open market on the date of execution of the instrument of conveyance, exchange gift or portion.

[Vide Tripura Act 2 of 1986, s. 2]

Meghalaya

Insertion of new Section 47A in Act 11 of 1899 .—In the Indian Stamp Act,1899 after the existing Section 47, the following new Section as Section 47A, shall be inserted, namely:--

47A. Instruments under-valued how to be dealt with .—(1) If registering officer appointed under the Indian Registration Act, 1908, while registering any instrument transferring any property, has reason to believe that the value of the property or the consideration, as the case may be has not been truly set forth in the instrument, he may, after registering such instrument, refer the same to the Deputy Commissioner, for determination of the value or consideration, as the case may be, and the proper duty payable thereon.

(2) On receipt of the reference under sub-section (1), the Deputy Commissioner shall, after giving the parties a reasonable opportunity of being heard and after holding an enquiry in such manner as may be prescribed by rules made under this Act, by order, determine the value of the property or the consideration and the duty aforesaid; and the deficient amount of duty, if any, shall be payable by the person liable to pay the duty and, on payment of such duty, the Deputy Commissioner shall endorse a certificate of such payment on the instrument under his seal and signature.

(3) The Deputy Commissioner may, suo motu, within six months from the date of registration of any instrument not already referred to him under sub-section (1), call for and examine the instrument for the purpose of satisfying himself as to the correctness of its value or consideration, as the case may be, and the duty payable thereon, and if after such examination, he has reason to believe that the value of consideration has not been truly set forth in the instrument, she may determine the value or consideration and the duty aforesaid in accordance with procedure provided for in sub-section (2); and the deficient amount of duty if any, shall be payable by the person liable to pay the duty and, on the payment of such duty the Deputy Commissioner shall endorse a certificate of such payment on the instrument under his seal and signature.

 

(4) Any person aggrieved by an order of the Deputy Commissioner under sub-section (2) or sub­section (3) may appeal to the Meghalaya Board of Revenue.

(5) An appeal under sub-section (4) shall be filed within 90 (ninety) days of the date of the order sought to be appealed against.”

[Vide Meghalaya Act 8 of 1983, s. 2]

Uttarakhand

Amendment of section 47-A .—In section 47-A of the Principal Act, :-

(a) For sub-section (1), the following sub-sections shall be substituted, namely-

"(1) (a) If the market value of any property which is the subject of any instrument, on which duty is chargeable on the market value of the property as set forth in such instrument, is less than even the minimum value determined in accordance with the rules made under this Act, the registering officer appointed under the Registration Act, 1908 shall, notwithstanding anything contained in the said Act, immediately after presentation of such instrument and before accepting it for registration and taking any action under section 52 of the said Act, require the person liable to pay stamp duty under section 29, to pay the deficit stamp duty as computed on the basis of the minimum value determined in accordance with the said rules and return the instruments for presenting again in accordance with section 23 of the Registration Act, 1908;

(b) When the deficit stamp duty required to be paid under clause (a), is paid in respect of any instrument and the instrument is presented again for registration, the registering officer shall certify by endorsement thereon, that the deficit stamp duty has been paid in respect thereof and the name and the residence of the person paying them and register the same;

(c) Notwithstanding anything contained in any other provisions of this Act, the deficit stamp duty may be paid under clause (a) in the form of impressed stamps containing such declaration as may be prescribed;

(d) If any person does not make the payment of the deficit stamp duty after receiving the order referred to in clause (a) and presents the instrument again for registration, the registering officer shall, before registering the instrument, refer the same to the Collector, for determination of the market value of the property and the proper duty payable thereon.

(b) in sub-section (3) of section 47-A the following explanation shall be inserted, namely:-"Explanation-The payment of deficit stamp duty by any person under any order of registering

officer under sub-section (1) shall not prevent the Collector from initiating proceedings on any instrument under sub section (3)."

(c) after sub-section (4), the following sub-section shall be inserted namely:-

"(4-A) The Collector shall also require along with the deficit stamp duty or penalty required to be paid under clause (ii) of sub-section (4), the payment of a simple interest at the rate of one and a half per cent per mensem on the amount of deficit stamp duty calculated from the date of the execution of the instrument till the date of actual payment;

Provided that the amount of interest under this sub-Section shall be recalculated if the amount of deficit stamp duty is varied on appeal or revision or by any order of a competent court or authority.

(4-B) The amount of interest payable under sub section (4-A) shall be added to the amount due and be also deemed for all purposes to be part of the amount required to be paid.

(4-C) Where realization of the deficit stamp duty remained stayed by any order of any court or authority and such order of stay is subsequently vacated, the interest referred to in sub-section (4-A) shall be payable also for any period during which such order of stay remained in operation.

(4-D) Any amount paid or deposited by or recovered from, or refundable to, a person under the provision of this Act, shall first be adjusted towards the deficit stamp duty or penalty outstanding against him and the excess if any, shall then be adjusted towards the interest, if any, due from him."

[Vide Uttarakhand Act 1 of 2016, s. 8]

 

Uttar Pradesh

Amendment of section 47.— In section 47-A of the principal Act, in sub-section (4), for the words, “Chief Inspector of Stamp, Uttar Pradesh or any officer of the Stamp Department of the Board of Revenue”, the words “Commissioner of Stamps or an Additional Commissioner of Stamps or a Deputy Commissioner of Stamps or an Assistant Commissioner of Stamps or any officer authorized by the Board of Revenue in that behalf” shall be substituted.

[Vide Uttar Pradesh Act 6 of 1980, s. 8]

Amendment of section 47-A.— In section 47-A of the principal Act—

(a) in sub-section (1) for the words, "of conveyance, exchange, gift, settlement, award or trust" the words "on which duty is chargeable on the market value of the property" shall be substituted ;

(b) in sub-section (2) for the words "of conveyance, exchange, gift, settlement, award or trust" where they occur for the first time, the words "on which duty is chargeable on the market value of the property" and for the said words where they occur for the second time, the words "of such instrument" shall be substituted ;

(c) in sub-section (3), for the words "of conveyance, exchange, gift, settlement, award or trust," the words "of the instrument" shall be substituted ;

(d) in sub-section (4) for the words, "of conveyance, exchange, gift, settlement, award or trust," where they occur for the first time, the words "on which duty is chargeable on the market value of the property" and for the said words, where they occur for the second time, the words "of such instrument" shall be substituted.

[Vide Uttar Pradesh Act 11 of 1992, s. 4]

Amendment of section 47-A. —In section 47-A, in sub-section (4), for the words “two years”, the words “four- years” shall be substituted and be deemed always to have been substituted :—

[Vide Uttar Pradesh Act 20 of 1974, s. 5]

Substitution of section 47-A —For section 47-A of the principal Act. the following section shall be substituted, namely :—

"47-A (1) If the market value of any property which is the subject of any instrument, on which duty is chargeable on market value of such property, as set forth in such instrument, is less than even the minimum value determined in accordance with the rules made under this Act, the registering officer appointed under the Registration Act, 1908 shall, before registering the instrument, refer the same to the Collector for determination of the market value of such property and the proper duty payable thereon.

(2) On receipt of a reference under sub-section (1) the Collector shall, after giving the parties a reasonable opportunity of being heard and after holding an inquiry in such manner as many be prescribed by rules made under this Act, determine the market value of the property which is the subject of such instrument and the proper duty payable thereon.

(3) The Collector may, suo motu, or on a reference from any court or from the Commissioner of Stamps or an Additional Commissioner of Stamps or a Deputy Commissioner of Stamps or an Assistant Commissioner of Stamps or any officer authorized by the State Government in that behalf, within four years from the date of registration of any instrument on which duty is chargeable on the market value of the property not already referred to him under sub-section (1) call for and examine the instrument for the purpose of satisfying himself as to the correctness of the market value of the property which is the subject for of such instrument, and the duty payable thereon and if after such examination he has reason to believe that market value of such property has not been truly set forth in such instrument he may determine the market value of such property and the duty paable thereon :

Provided that, with the prior permission of the State Government, an action under this sub-section may be taken after a period of four years but before a period of eight years from the date of registration of the instrument on which duty is chargeable on the market value of the properly.

 

(4) If on enquiry under sub-section (2) and examination under sub-section (3) the Collector finds the market value of the property :—

(i) truly set forth and the instrument duly Stamped, he shall certify by endorsement that it is duly stamped and return it to the person who made the reference ;

(ii) not truly set forth and the instrument not duly stamped he shall require the payment of proper duty or the amount required to make up the deficiency in the same together with a penalty of an amount not exceeding four time the amount of the proper duty or the deficient portion thereof.

(5) The instrument produced before the Collector under sub-section (2) or under sub-section (3) shall be deemed to have come before him in the performance of his functions.

(6) In case the instrument is not produced within the period specified by the Collector, he may require payment of deficit stamp duty, if any, together with penalty on the copy of the instrument in accordance with the procedure laid down in sub-sections (2) and (4)."

[Vide Uttar Pradesh Act 22 of 1998, s. 6]

Amendment of section 47-A.— in section 47-A of the principal Act,—

(a) for sub-section (1), the following sub-section shall be substituted, namely:—

"(1) (a) If the market value of any property which is the subject of any instrument, on which duty is chargeable on the market value of the property as set forth in such instrument, is less than even the minimum value determined in accordance with the rules made under this Act, the registering officer appointed under the Registration Act, 1908 shall, notwithstanding anything contained in the said Act, immediately after presentation of such instrument and before accepting it for registration and taking any action under section 52 of the said Act, require the person liable to pay stamp duty under section 29, to pay the deficit stamp duty as computed on the basis of the minimum value determined in accordance with the said rules and return the instrument for presenting again in accordance with section 23 of the Registration Act, 1908.

(b) When the deficit stamp duty required to be paid under clause (a), is paid in respect of any instrument and the instrument is presented again for registration, the registering officer shall certify by endorsement thereon, that the deficit stamp duty has been paid in respect thereof and the name and the residence of the person paying them and register the same.

(c) Notwithstanding anything contained in any other provisions of this Act, the deficit stamp duty may be paid under clause (a) in the form of impressed stamps containing such declaration as may be prescribed.

(d) If any person does not make the payment of deficit stamp duty after receiving the order referred to in clause (a) and presents the instrument again for registration, the registering officer shall, before registering the instrument, refer the same to the Collector, for determination of the market value of the property and the proper duty payable thereon."

(b) in sub-section (3), the following explanation shall be inserted, namely : —

Explanation :— The payment of deficit stamp duty by any person under any order of registering officer under sub-section (1) shall not prevent the Collector from initiating proceedings on any instrument under sub-section (3)."

(c) after sub-section (4), the following sub-sections shall be inserted, namely :—

(4-A) The Collector shall also require along with the deficit stamp duty or penalty required to be paid under clause (ii) of sub-section (4), the payment of a simple interest at the rate of one and half per cent per mensem on the amount of deficit stamp duty calculated from the date of the execution of the instrument till the date of actual payment :

Provided that the amount of interest under this sub-section shall be recalculated if the amount of deficit stamp duty is varied on appeal or revision or by any order of a competent court or authority.

 

(4-B) The amount of interest payable under sub-section (4-A) shall be added to the amount due and be also deemed for all purposes to be part of the amount required to be paid.

(4-C) Where realization of the deficit stamp duty remained stayed by any order of any court or authority and such order of stay is subsequently vacated, the interest referred to in sub-section (4-A) shall be payable also for any period during which such order of stay remained in operation.

(4-D) Any amount paid or deposited by, or recovered from, or refundable to, a person under the provision of this Act, shall first be adjusted towards the deficit stamp duty or penalty outstanding against him and the excess, if any, shall then be adjusted towards the interest, if any, due front him."

[Vide Uttar Pradesh Act 38 of 2001, s. 7]

Amendment of section 47-A.— In section 47-A of the principal, Act—

(a) in sub-section (1) for the words. "is less than that determined in accordance with any rules made under this Act", the words, "is less than even the minimum value determined in accordance with any rules made under this Act shall be substituted ,

(b) in sub-section (4), for the words, "or on a reference from Chief Inspector of Stamps, Uttar Pradesh” the words, "or on a reference from any court or from the Chief Inspector of Stamps, Uttar Pradesh or any officer of the Stamp Department of the Board of Revenue." shall be substituted.

[Vide Uttar Pradesh Act 49 of 1975, s. 6]

48. Recovery of duties and penalties. —All duties, penalties and other sums required to be paid under this Chapter may be recovered by the Collector by distress and sale of the movable property of the person from whom the same are due, or by any other process for the time being in force for the recovery of arrears of land-revenue.

STATE AMENDMENT

 

Orissa

Amendment of Section 48-A .—For Section 48-A of the Principal Act, the following section shall be substituted, namely:—

48-A. Notwithstanding anything contained in this Act, no certificate or endorsement under this Act , in respect of any instrument chargeable in the State of Orissa with a higher rate of duty under this Act, for the time being in force as amended from time to time by the Orissa Acts shall be received in evidence or be in any way valid in respect of the payment of duty on such instrument or in respect of the chargeability of such instrument with duty unless the duty chargeable under the Orissa Act, has been paid on such instrument.”.

[Vide Orissa Act 7 of 1987, s. 7]

Uttar Pradesh

Amendment of section 48.— For section 48 of the principal Act, the following section shall be

substituted , namely :—

"48. All duties penalties and other sums required to be paid under this Act may be recovered by the Collector by distress and sale of the movable property of the person from whom the same are due or by any other process for the time being in force for the recovery of arrears of land revenue."

[Vide Uttar Pradesh Act 49 of 1975, s. 7]

 

CHAPTER V

ALLOWANCES FOR STAMPS IN CERTAIN CASES

49. Allowance for spoiled stamps. —Subject to such rules as may be made by 1 [the 2 [State Government]] as to the evidence to be required, or the enquiry to be made, the Collector may, on application made within the period prescribed in section 50, and if he is satisfied as to the facts, make allowance for impressed stamps spoiled in the cases herein after mentioned, namely:—

(a) the stamp on any paper inadvertently and undesignedly spoiled, obliterated or by error in writing or any other means rendered unfit for the purpose intended before any instrument written thereon is executed by any person:

(b) the stamp on any document which is written out wholly or in part, but which is not signed or executed by any party thereto:

(c) in the case of bills of exchange 3[payable otherwise than on demand] 4*** or promissory notes—

(1) the stamp on 5[any such bill of exchange] 6 *** signed by or on behalf of the drawer which has not been accepted or made use of in any manner whatever or delivered out of his hands for any purpose other than by way of tender for acceptance:

provided that the paper on which any such stamp is impressed, does not bear any signature intended as or for the acceptance of any bill of exchange 7*** to be afterwards written thereon:

(2) the stamp on any promissory note signed by or on behalf of the maker which has not been made use of in any manner whatever or delivered out of his hands:

(3) the stamp used or intended to be used for 8[any such bill of exchange] 9*** or promissory note signed by, or on behalf of, the drawer thereof, but which from any omission or error has been spoiled or rendered useless, although the same, being a bill of exchange 1*** may have been presented for acceptance or accepted or endorsed, or, being a promissory note, may have been delivered to the payee: provided that another completed and duly stamped bill of exchange 3*** or promissory note is produced identical in every particular, except in the correction of such omission or error as aforesaid, with the spoiled bill, 3*** or note;

(d) the stamp used for an instrument executed by any party thereto which—

(1) has been afterwards found to be absolutely void in law from the beginning:

(2) has been afterwards found unfit, by reason of any error or mistake therein, for the purpose originally intended:

(3) by reason of the death of any person by whom it is necessary that it should be executed, without having executed the same, or of the refusal of any such person to execute the same, cannot be completed so as to effect the intended transaction in the form proposed:

(4) for want of the execution thereof by some material party, and his inability or refusal to sign the same, is in fact incomplete and insufficient for the purpose for which it was intended:

(5) by reason of the refusal of any person to act under the same, or to advance any money intended to be thereby secured, or by the refusal or non-acceptance of any office thereby granted, totally fails of the intended purpose:

1. Subs. by the A.O. 1937, for “the L.G.”.

2. Subs. by the A.O. 1950, for “collecting Government”.

3. Ins. by Act 5 of 1927, s. 5.

4. The word “Cheques” omitted by s. 5, ibid.

5. Subs. by, s. 5, ibid, for “any bill of exchange”.

6. The words “or cheque” omitted by s. 5, ibid.

7. The words “or cheque” omitted by Act 5 of 1927 s. 5.

8. Subs. by s. 5, ibid, for “any bill of exchange”.

9. The word “cheque” omitted by s. 5, ibid.

 

(6) becomes useless in consequence of the transaction intended to be thereby effected being effected by some other instrument between the same parties and bearing a stamp of not less value:

(7) is deficient in value and the transaction intended to be thereby effected has been effected by some other instrument between the same parties and bearing a stamp of not less value:

(8) is inadvertently and undesignedly spoiled, and in lieu whereof another instrument made between the same parties and for the same purpose is executed and duly stamped:

Provided that, in the case of an executed instrument, no legal proceeding has been commenced in which the instrument could or would have been given or offered in evidence and that the instrument is given up to be cancelled.

Explanation .—The certificate of the Collector under section 32 that the full duty with which an instrument is chargeable, has been paid is an impressed stamp within the meaning of this section.

50. Application for relief under section 49 when to be made. —The application for relief under section 49 shall be made within the following periods, that is to say,—

(1) in the cases mentioned in clause (d) (5), within two months of the date of the instrument:

(2) in the case of a stamped paper on which no instrument has been executed by any of the parties thereto, within six months after the stamp has been spoiled:

(3) in the case of a stamped paper in which an instrument has been executed by any of the parties thereto, within six months after the date of the instrument, or, if it is not dated, within six months after the execution thereof by the person by whom it was first or alone executed:

Provided that,—

(a) when the spoiled instrument has been for sufficient reasons sent out of 1 [India], the application may be made within six months after it has been received back in 1[India] ;

(b) when, from unavoidable circumstances, any instrument for which another instrument has been substituted, cannot be given up to be cancelled within the aforesaid period, the application may be made within six months after the date of execution of the substituted instrument.

51. Allowance in case of printed forms no longer required by Corporations. —The Chief Controlling Revenue-authority 2 [or the Collector if empowered by the Chief Controlling Revenue-authority in this behalf] may, without limit of time, make allowance for stamped papers used for printed forms of instruments 3[by any banker or] by any incorporated company or other body corporate, if for any sufficient reason such forms have ceased to be required by the said 3 [banker], company or body corporate: provided that such authority is satisfied that the duty in respect of such stamped papers has been duly paid.

52. Allowance for misused stamps. —(a) When any person has inadvertently used for an instrument chargeable with duty, a stamp of a description other than that prescribed for such instrument by the rules made under this Act, or a stamp of greater value than was necessary, or has inadvertently used any stamp for an instrument not chargeable with any duty; or

(b) when any stamp used for an instrument has been inadvertently rendered useless under section 15, owing to such instrument having been written in contravention of the provisions of section 13;

the Collector may, on application made within six months after the date of the instrument, or, if it is not dated, within six months after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if chargeable with duty, being re-stamped with the proper duty, cancel and allow as spoiled the stamp so misused or rendered useless.

1. Subs. by Act 43 of 1955, s. 2, for “the States” (w.e.f. 1-4-1956).

2. Ins. by Act 4 of 1914, s. 2 and the Schedule Pt. 1.

3. Ins. by Act 5 of 1906, s. 6.

 

53. Allowance for spoiled or misused stamps how to be made. —In any case in which allowance is made for spoiled or misused stamps, the Collector may give in lieu thereof —

(a) other stamps of the same description and value; or

(b) if required and he thinks fit, stamps of any other description to the same amount in value; or

(c) at his discretion, the same value in money, deducting 1 [ten nayepaise] for each rupee or fraction of a rupee.

54. Allowance for stamps not required for use. —When any person is possessed of a stamp or stamps which have not been spoiled or rendered unfit or useless for the purpose intended, but for which he has no immediate use, the Collector shall repay to such person the value of such stamp or stamps in money, deducting 4[ten nayepaise] for each rupee or portion of a rupee, upon such person delivering up the same to be cancelled, and proving to the Collector's satisfaction—

(a) that such stamp or stamps were purchased by such person with a bona fide intention to use them; and

(b) that he has paid the full price thereof; and

(c) that they were so purchased within the period of six months next preceding the date on which they were so delivered:

Provided that, where the person is a licensed vendor of stamps, the Collector may, if he thinks fit, make the repayment of the sum actually paid by the vendor without any such deduction as aforesaid.

2 [54A. Allowances for stamps in denominations of annas. —Notwithstanding anything contained in section 54, when any person is possessed of a stamp or stamps in any denominations, other than in denominations of annas four of multiples thereof and such stamp or stamps has or have not been spoiled, the Collector shall repay to such person the value of such stamp or stamps in money calculated in accordance with the provisions of sub-section (2) of section 14 of the Indian Coinage Act, 1906, (3 of 1906) upon such person delivering up, within six months from the commencement of the Indian Stamp (Amendment) Act,1958 (19 of 1958), such stamp or stamps to the Collector.]

3 [54B. Allowances for Refugee Relief Stamps. —Notwithstanding anything contained in section 54, when any person is possessed of stamps bearing the inscription “Refugee Relief” (being stamps issued in pursuance of section 3A before its omission) and such stamps have not been spoiled, the Collector shall, upon such person delivering up, within six-month, from the commencement of the Refugee Relief Taxes (Abolition) Act, 1973 (13 of 1973), such stamps to the Collector, refund to such person the value of such stamps in money or give in lieu thereof other stamps of the same value:

Provided that the State Government may, with a view to facilitating expeditious disposal of claims for such refunds, specify, in such manner as it deems fit, any other procedure which may also be followed for claiming such refunds.]

55. Allowance on renewal of certain debentures. —When any duly stamped debenture is renewed by the issue of a new debenture in the same terms, the Collector shall, upon application made within one month, repay to the person issuing such debenture, the value of the stamp on the original or on the new debenture, whichever shall be less:

Provided that the original debenture is produced before the Collector and cancelled by him in such manner as 4[the State Government] may direct.

Explanation .—A debenture shall be deemed to be renewed in the same terms within the meaning of this section notwithstanding the following changes:—

1. Subs. by Act 19 of 1958, s. 8, for “one anna” (w.e.f. 1-10-1958).

2. Ins. by Act 19 of 1958, s. 9, (w.e.f. 1-10-1958).

3. Ins. by Act 13 of 1973, s. 2 (w.e.f. 1-4-1973).

4. Subs. by the A. O. 1937, for “the G.G. in C.”.

 

(a) the issue of two or more debentures in place of one original debenture, the total amount secured being the same;

(b) the issue of one debenture in place of two or more original debentures, the total amount secured being the same;

(c) the substitution of the name of the holder at the time of renewal for the name of the original holder; and

(d) the alteration of the rate of interest or the dates of payment thereof.

CHAPTER VI REFERENCE AND REVISION

56. Control of, and statement of case to, Chief Controlling Revenue-authority. —(1) The powers exercisable by a Collector under Chapter IV and Chapter V 1[and under clause (a) of the first proviso to section 26] shall in all cases be subject to the control of the Chief Controlling Revenue-authority.

(2) If any Collector, acting under section 31, section 40 or section 41, feels doubt as to the amount of duty with which any instrument is chargeable, he may draw up a statement of the case, and refer it, with his own opinion thereon, for the decision of the Chief Controlling Revenue-authority.

(3) Such authority shall consider the case and send a copy of its decision to the Collector, who shall proceed to asses and charge the duty (if any) in conformity with such decision.


STATE AMENDMENT

Uttarakhand

Amendment of section 56.— In Section 56 of the Principal Act, after sub-section (1) the following sub-section shall be inserted, namely:-

"(1-A) Notwithstanding anything contained in any other provisions of this Act, any person Including the Government aggrieved by any order of the Collector under chapter-IV, chapter-V or under clause (a) of the first proviso to section 26 may, within 60 days from the date receipt of such order, prefer an appeal against such order to the Chairman, Board of Revenue who shall, after giving the parties a reasonable opportunity of being heard consider the case and pass such order thereon as he thinks just and proper and the order so passed shall be final.

Provided that no application for stay of recovery of any disputed amount of stamp duty including interest thereon or penalty shall be entertained unless the applicant has furnished satisfactory proof of the payment of not less than one third of such disputed amount.

Provided further that where the Chairman, Board of Revenue passes an order for the stay of recovery of any stamp duty, interest thereon or penalty or for the stay of the operation of any order appealed against and such order results in the stay of recovery of any stamp duty, interest thereon or penalty, such stay order shall not remain in force for more than 30 days unless the appellant furnishes adequate security to the satisfaction of the Collector concern for the payment of the outstanding amount."

[Vide Uttarakhand Act 1 of 2016, s. 9]

Uttar Pradesh

Amendment of section 56.— In section 56 of the principal Act, after sub-section (1), the following sub-section shall be inserted, namely :-—

"(1-A) Notwithstanding anything contained in any other provisions of this Act, any person including the Government aggrieved by an order of the Collector under Chapter-IV, Chapter-V or under clause (a) of the first proviso to section 26 may, within sixty days from the date receipt of such order, prefer an appeal against such order to the Chief Controlling Revenue Authority, who shall, after giving the parties a reasonable opportunity of being heard consider the case and pass such order thereon as he thinks just and proper and the order so passed shall be final :

1. Ins. by Act 15 of 1904, s. 7.

 

Provided that no application for stay of recovery of any disputed amount of stamp duty including interest thereon or penalty shall be entertained unless the applicant has furnished satisfactory proof of the payment of not less than one third of such disputed amount ;

Provided further that where the Chief Controlling Revenue Authority passes an order for the stay of recovery of any stamp duty, interest thereon or penalty or for the stay of the operation of any order appealed against and such order results in the stay of recovery of any stamp duty, interest thereon or penalty, such stay order shall not remain in force for more than thirty days unless the appellant furnishes adequate security to the satisfaction of the Collector concerned for the payment of the outstanding amount."

[Vide Uttar Pradesh Act 38 of 2001, s. 8]

57. Statement of case by Chief-Controlling Revenue-authority to High Court. —(1) The Chief Controlling Revenue-authority may state any case referred to it under section 56, sub-section (2), or otherwise coming to its notice, and refer such case, with its own opinion thereon,—

1 [(a) if it arises in a State, to the High Court for that State;

2 [(b) if it arises in the Union territory of the Delhi, to the High Court of Delhi;]

3 * * * * *

4 [(c) if it arises in the Union territory of the Arunachal Pradesh or Mizoram, to the Gauhati High Court (the High Court of Assam, Nagaland, Meghalaya, Manipur and Tripura;)]

(d) if it arises in the Union territory of the Andaman and Nicobar Islands, to the High Court at Calcutta;

(e) if it arises in the Union territory of the 5 [Lakshadweep], to the High Court of Kerala;]

6 [(ee) if it arises in the Union territory of the Chandigarh, to the High Court of Punjab and Haryana;]

7 [(f) if it arises in the Union territory of Dadra and Nagar Haveli, to the High Court of Bombay.]

(2) Every such case shall be decided by not less than three Judges of the High Court 8*** to which it is referred, and in case of difference the opinion of the majority shall prevail.

58. Power of High Court to call for further particulars as to case stated. —If the High Court 9*** is not satisfied that the statements contained in the case are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Revenue-authority by which it was stated, to make such additions thereto or alterations therein as the Court may direct in that behalf.

59. Procedure in disposing of case stated. —(1) The High Court, 9*** upon the hearing of any such case, shall decide the questions raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded.

1. Subs. by the A.O. (No. 2) 1956, for clauses (a) to ( g).

2. Subs. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, s. 3 and Sch. for clause ( b) (w.e.f. 1-11-1966).

3. Clause (bb) ins. by s. 3 and the Schedule ibid. And omitted by the State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973, s. 3 and Sch. (w.e.f. 25-1-1971).

4. Subs. by the North-Eastern Areas (Reorganisation) (Adaptation of Laws on Union Subjects) Order 1974, s. 3 and the Schedule for clause ( c) (w.e.f. 21-1-1972).

5. Subs. by the Laccadive, Minicoy and Amindivi Islands (Alteration of Name) Adaptation of Laws Order, 1974, s. 3 and the Schedule for “the Laccadive, Minicoy and Amindivi Islands” (w.e.f. 1-11-1973).

6. Ins. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, s. 3 and Sch. (w.e.f. 1-11-1966).

7. Ins. by Reg. 6 of 1963, s. 2 and the First Sch.

8. The words “Chief Court or Judicial Commissioner’s Court” omitted by the A.O. 1950.

9. The words “Chief Court or Judicial Commissioner’s Court” omitted by the A.O. 1948.

 

(2) The Court shall send to the Revenue-authority by which the case was stated, a copy of such judgment under the seal of the Court and the signature of the Registrar; and the Revenue-authority shall, on receiving such copy, dispose of the case conformably to such judgment.

60. Statement of case by other Courts to High Court. —(1) If any Court, other than a Court mentioned in section 57, feels doubt as to the amount of duty to be paid in respect of any instrument under proviso (a) to section 35, the Judge may draw up a statement of the case and refer it, with his own opinion thereon, for the decision of the High Court 9*** to which, if he were the Chief Controlling Revenue-authority, he would, under section 57, refer the same.

(2) Such Court shall deal with the case as if it had been referred under section 57, and send a copy of its judgment under the seal of the Court and the signature of the Registrar to the Chief Controlling Revenue-authority and another like copy to the Judge making the reference, who shall, on receiving such copy, dispose of the case conformably to such judgment.

(3) References made under sub-section (1), when made by a Court subordinate to a District Court, shall be made through the District Court, and, when made by any subordinate Revenue Court, shall be made through the Court immediately superior.

61. Revision of certain decisions of Courts regarding the sufficiency of stamps. —(1) When any Court in the exercise of its civil or revenue jurisdiction or any Criminal Court in any proceeding under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898 (V of 1898), makes any order admitting any instrument in evidence as duly stamped or as not requiring a stamp, or upon payment of duty and a penalty under section 35, the Court to which appeals lie from, or references are made by, such first-mentioned Court may, of its own motion or on the application of the Collector, take such order into consideration.

(2) If such Court, after such consideration, is of opinion that such instrument should not have been admitted in evidence without the payment of duty and penalty under section 35, or without the payment of a higher duty and penalty than those paid, it may record a declaration to that effect, and determine the amount of duty with which such instrument is chargeable, and may require any person in whose possession or power such instrument then is, to produce the same, and may impound the same when produced.

(3) When any declaration has been recorded under sub-section (2), the Court recording the same shall send a copy thereof to the Collector, and, where the instrument to which it relates has been impounded or is otherwise in the possession of such Court, shall also send him such instrument.

(4) The Collector may thereupon, notwithstanding anything contained in the order admitting such instrument in evidence, or in any certificate granted under section 42, or in section 43, prosecute any person for any offence against the Stamp-law which the Collector considers him to have committed in respect of such instrument:

Provided that, ––

(a) no such prosecution shall be instituted where the amount (including duty and penalty) which, according to the determination of such Court, was payable in respect of the instrument under section 35, is paid to the Collector, unless he thinks that the offence was committed with an intention of evading payment of the proper duty;

(b) except for the purposes of such prosecution, no declaration made under this section shall affect the validity of any order admitting any instrument in evidence, or of any certificate granted under section 42.

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