Section 20. Powers of Civil Courts as to unstamped or insufficiently stamped instruments. Penalty

20. Powers of Civil Courts as to unstamped or insufficiently stamped instruments. Penalty. 20. ☑ When any instrument chargeable with stamp-duty executed on paper not bearing the stamp required by the law in force in British India at the time of its execution is produced in a Civil Court, the Court, if satisfied that the omission to execute such instrument on paper bearing the proper stamp, did not arise out of any intention to evade payment of the proper duty, and on payment of such duty, or, in the case of an insufficiently stamped instrument, of the sum required to make up the full amount chargeable on such instrument, together with a penalty of the following amount (that is to say):— if the instrument is produced within one year from the date of its execution, five times, or if it is produced after one year from such date, twenty times, such proper stamp-duty or deficient portion thereof as aforesaid, shall certify by endorsement on such instrument that the proper stamp-duty has been levied thereon: Provided that no such penalty shall exceed one thousand rupees. Such certificate shall be conclusive evidence as to the amount of stamp-duty leviable on such instrument, and the said instrument shall thereupon be admissible as if originally executed on paper bearing the proper stamp. ☑ 20. SURRENDER OF LEASE (a). Where the amount of stamp-duty chargeable on the lease does not exceed Rs. 16 (b). In any other case The stamp-duty with which the lease is chargeable (No. 19). Sixteen Rupees.