Section 51. Subject to sdcll ruks as may Be made by the

CHAPTER IV. INS~RUNENTS NOT DULY NOT DULY STAMPED. 33. Every person having by lam or consent of ~xami~lation authority to receive evidence, and and ing of impouud- every person in charge of a public office except instruulents. an officer of Police, before whom any instrument chargeable in his opinion with duty is produced or comes, in the performance of his functions, shall, if it appears to him that such instrument is not duly stamped, impound the same. FoY that purpose every such person shall examine every instrument so chargeable ancl so produced or coming before him, in order to ascertain whether it is stamped with a stamp of the value and description required by the law in force in British India when such instrument was executed or first executed : , , stamped ill- haying by law or consellt of parties autllority ti: ' receive e~~iclence, or. shall be acted upon, registered or. shall be acted upon, registered autl~eiiticated by aiiy such pason or by a,ny public office^, anless such iilstrulvellt is duly stamped : Providecl tliat- receive e~~iclence, or. shall be acted upon, registered or. shall be acted upon, registered or autl~eiiticated by aiiy such pason or by a,ny public `21zd,` nothing lierein contained shall prevent the in oertain - 8.a Pro- admission of any instrument ill evidence in a,np proceeding in a criminal Court o t h e ~ than a proceeding under chapter forty or chapter fo~ty-one of the Code of Criminal Procedure, or chapter eigliteen of the Presidency Magistrates Act ; &d, when an instrument ha,s heen admitted in Admission of tion twelre, or section thirteen, he 111q refund t,he w11.ole penalty so paid. (a.) If he is of opinion that such instmment is duly stamped, or is not cha,rgeable vith duiy, he shall certify by endorsement thereon t,liat it is cluly stamped, or that it is not so chargeable (as the case may be), ancl shall upon aqplication made t o him in this behalf deliver such instrument to t,he person from whose possession it came into the hands of tlie officer impounding it, or as such person may direct. (6.) If the Collector is of opinion that such instrument is chargeable with duty and is not cluly stamped, he shall require the payment of the proper duty or the amount required to make up the same, togetller wit11 a penalty of five rupees ; or if ten times the amount of the proper duty or uf the deficicl~t~ portion thereof exccecls five rupees, then suc11 penalty, not less than fivc rupees ancl not more than ten times the amount of such chty or portion, as lie thinks fit : . ., , : Provided that, when such instrullzent has been. alld socb person brings to the iloticc of the Collector tlle a c t that such instrunrent, is not cluly stamped, and offers to pay t,o the Collector the alno~llrt of tlir proper clut,y, orthe a,x.ount required to inalre 111-1 tlle same, and the Collector is satisfied t.llat tlre olnissiol~ to duly st,anip such instrument has been occ~asionecl by accident, lnistalie or urgent necessity. he may, instead of proceeding under sectiolrs t1rirt.y-three and thirty-swen, receive such amount slid proceed a,s next hereinafter prescribed. Notlling in this section applies to an ilrstrunrellt chargeable with a duty of one anna only or t,o a bill of excha,nge or promissory note. Every instrnllient. so endorsed shall t,llereupon be admissible ill evidence, and may be registered and acted upon and authenticated as if it hncl been cluly stalii13ed, and shall be delivered 011 his al~l~licatioi n this bellalf to the person from whose possession it cmie into the hands of the officer impoimding it, 01: a,s such persorl may direct : References made under this section, when made by a Court subordinate to a District Court, sha,ll be made through the District Court, and when made by any subordinate Revenue Gourt, shall be made t1irougl.n the Court immediately superior. When any declaration has been recorded under this eection, the Couri; recordjpg t,be same shall send a copy thereof to the Collector and, where the instrument, to which it relates has been impounded or is otherwise the possession of sqch Court, shall also send: hi313 such instrument; and thereupon the Collector may, notwithstanding anything contained in the order admitting such instrume~t in evidence, or in any certificate granted under section thirty-nine, or in segtion forty, prosecute any person for any offma .gainst the stanill-law which the Collector consiclers him to lmye committed in respect of such instrunlent : .gainst I U L V D -- J ---- -- - Y granted under section thirty-nide.. U L V D -- `I'` :--:I -- which uch firston the nto conh instru- `-I..-` --~der this send a k inat..,. %"I price IU &g$lers Went : .wP@usti- ~enal `iv` I CBAPTE~ VI.. VI.. AND STA~~XPB ALLOWANCES FOR SPOILED STAMPS `NO` LONGER REQUIRED. 51. Subject to sdcll ruks as may Be made by the Allovanee Governor General in Council as to the evidence which :$,ed ' : the Collector mav ieauire. dlowance shall - - - - - ~ - . - ~ be mAde by the Collecto; for ;mPressed s t m p s spoiled in the. cases hereinafter mnticmecl', namely :.- (a.) The stamp on any paper inadvertently and undesignedly spiled, oblite~ated or by any mkans, rendered u11Gt for the prtrpoge' intended, before any inst,rumen t wribt6n thereon is execate'd by any' (b.) The staap &ed or' intehded to be used for any hill of exchange; che@e or promissory note, signed hy or on behalf of the dfawer oP intended drawer, but not delivered out of his hands to the payee or' paper on 611iel ang such stamp is ir&pressed docs not bear any signat~~re intended `ax` or foz. the1 acceptance of ally bill of exchange or cheque to be af ter~vards `n` ritten th eycon : (c.) 791e stamp used or' intenclcyd to be used for ~ 1 1,ill 1 ~ of e%c$iingk;. ch-@qnc: r>r `1'.` Y ~ Q U I ~ ~ S O Y ~ I ~ O ~ G . signed I)\, or <rjj [;ell%].[ c;f, t,;ic: c11';tv;i:t:r t.l1t:1.(>0J', l)uil . ' `Ei` i;. `5` ., '1 :! . ). . ; 5 ft `li` 3 : 8 "? `g` :i 3 j ; ' 8 $5 `ii` `i-` +.> (7') a12 instrument executed by any party thel:etn wllicll is inaclvertently ancl unclesiperlly spoiled, ancl `in` lieu tvhereof another inst~ument made between the same parties and for the same purpose is executed `a d` duly (a) such instrument is given up .to be cancelled : Cb) the application for relief is made within six. nionths after the date 01 the instrument or, if it is not datec1, within six months after the execution thereof by tHe person by wllom it was first or alone execut,ed, except where from unavoidable circumstances any instrument for mhlclz another instrument has been substit,uted cannot be given u11 to be cancelled within the aforesaid peyiod, and in that case mitlGn six months after the date `cn` execution of the substituted instrument, and except where the spoiled instrument has been sent out of British India, and i n that ease within six months after it 11as been received back , in British India : . . i~~ad\:ei.t,c:ni]~ W 1i,~ed R . ~ Y sf.&j::j: `fo;'` :!TI i?l.?f;!;~;?ll~~t ]tot' ch;t,rge:~\Jlu \\-it,,Jl ally du.t)r, `!,I*` ,,;;JC~I. a1i.y sta??lp li~vcd. f01: all inst.1.!m;cyl.t ].L:I:s :)(?!i~l il~!:l(;~;~:l'i.f::ii:.l;~ ~'C!l.llI~l'(~d I I S C ~ C ~ S ~11.0~1~~ I.~;i';-.il.j g.l.;dr!j, `C:` ::i.!~f i.!(:.~:,j:,~ `;(!I:` .\Yj.~:i,t;Cj -fci\.:l;(.!;cli . . !. i.! ;. !.:.i!!.i i i i i i < f ~ 1 ;., `!.o` \-~:.!j.tiOl :.;\i(;l; I. i~:st,r'\i 0 i' i 1 i (5 . . . > ,.,>.< , `k .` <.*,,>,.;:;,, . . . , , . , . , . ' i All rules made under this Act, other than rules f;,":;~;"""