Endorsement of instruments on which duty has been paid under — THE INDIAN STAMP ACT, 1899 (2 of 1899)

42. Endorsement of instruments on which duty has been paid under 35, 40 or 41.—(1) When the duty and penalty (if any) leviable in respect of 42. Endorsement of instruments on which duty has been paid sections 35, 40 or 41.—(1) When the duty and penalty (if any) leviable in respect of e been paid under section 35, section 40 or section 41, the sections 35, 40 or 41.—(1) When the duty and penalty (if any) leviable in any instrument have been paid under section 35, section 40 or section 41, the tting such instrument in evidence or the Collector as the case may be, any instrument have been paid under section 35, section 40 o person admitting such instrument in evidence or the Collector as the case may be, ll certify by endorsement thereon that the proper duty or, as the case may be, person admitting such instrument in evidence or the Collector as the case shall certify by endorsement thereon that the proper duty or, as the case may be, duty and penalty (stating the amount of each) have been levied in respect shall certify by endorsement thereon that the proper duty or, as the case m the proper duty and penalty (stating the amount of each) have been levied in respect and the name and residence of the person paying them. the proper duty and penalty (stating the amount of each) have been thereof, and the name and residence of the person paying them. shall thereupon be admiss f, and the name and residence (2) Every instrument so endorsed shall thereupon be admissible in evidence, be registered and acted upon and authenticated as if it had been duly (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 and shall be delivered on his application in this behalf to the person from and may be registered and acted upon and authenticated as if it stamped, and shall be delivered on his application in this behalf to the person from possession it came into the hands of the officer impounding it, or as such stamped, and shall be delivered on his application in this behalf to the pe whose possession it came into the hands of the officer impounding it, or as such person may direct: whose po person may direct: Provided that— (a) no instrument penally under se (a) no instrument and a penally under section 35, month from the date of such im which has and a penally under section month from the date of such impounding, is necessary and has not month from the date of such impounding, further detention is necessary and has not cance 35, which has been admitted in evidence upon payment of duly shall be so delivered before the expiration of one been admitted in evidence upon payment of dul shall be so delivered before the expiration of one or if (he Collector has certified that its delivered before or if (he Collector has certified that its h ificate; (he Co Hled such certificate; . i ig ich c

Section 42