Section 25. Validity of instrument for which Collector levies penalty. Loss of instruments sent under sections 22, 23, 24 or 25

25. Validity of instrument for which Collector levies penalty. Loss of instruments sent under sections 22, 23, 24 or 25. 26. Power to stamp instruments chargeable with one anna. 25. When the Collector elects to proceed under section twenty, he shall (if he imposes a penalty), after endorsing on the instrument the certificate thereby directed, or (if he remits the whole of the penalty) after endorsing on the instrument a certificate to that effect, return such instrument to the registering or other public officer by whom it was sent or to the person by whom it was produced. Validity of instrument for which Collector levies penalty. Subject to the provision contained in section forty, the said instrument shall thereupon be, and be deemed to have been, as valid as if it was originally executed on paper bearing the proper stamp. In ACT No. XVIII of 1869. 309 In case any instrument sent or returned under sections twenty-two, twenty-three, or twenty-four, or the former part of this section, be lost, destroyed or injured during transmission, the Court or officer sending or returning the same shall not be liable for such loss, destruction or injury.