Section 21. (a.) Registration of payments and penalties levied by Civil Courts

21. (a.) Registration of payments and penalties levied by Civil Courts. (b.) Returns to Collector. (c.) Payments to Collector. 22. Impounding unstamped instruments in Civil or Criminal Courts. 23. Impounding unstamped instruments in public office. 21. (a.)—An entry of every such payment showing the amount thereof shall be made in a book to be kept by the Court, and shall also be endorsed on the instrument in respect of which the payment is made, and such endorsement shall be signed by the presiding officer. (b.)—The Court shall at the end of every month make a return to the Collector of the money (if any) which it has so received, distinguishing between the sums received by way of penalty and ACT No. XVIII of 1869. and the sums received by way of duty, stating the number and title of the suit, the name of the party from whom the money was received, and the date (if any) and description of the instrument. (c.)—The Court shall pay over all money so received to the Collector or to such person as he may from time to time appoint to receive the same. Payments to Collector. 21. APPRAISEMENT OR VALUATION— (a). Where the amount of such appraisement or valuation does not exceed Rs. 500 (b). Where it exceeds Rs. 500 Eight Annas. One Rupee.