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Section 59

RcvlSIOI' of C!liam of Co111 Is ref!r.rdmg the ''fficimcu of stamps -(1) When any Court in the exercic;e of its Civil or Revenue jurisdiction or any Criminal Court in any proceeding under Chapter XII or Chapter XXVl of the Code of Criminal Procedure, 1898, makes any order admitting any in<>trument in evidence as duly stamped or as not requiring a stamp, or upon payment of duty and a penaltv under section 3i, the Court to which appeals lie from, or references are made by, such fir:;t mentioned Court may, of its own motion or on the application of the Collector, take such order into consideration.

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59. RcvlSIOI' of C!liam of Co111 Is ref!r.rdmg the ''fficimcu of stamps -(1) When any Court in the exercic;e of its Civil or Revenue jurisdiction or any Criminal Court in any proceeding under Chapter XII or Chapter XXVl of the Code of Criminal Procedure, 1898, makes any order admitting any in<>trument in evidence as duly stamped or as not requiring a stamp, or upon payment of duty and a penaltv under section 3i, the Court to which appeals lie from, or references are made by, such fir:;t mentioned Court may, of its own motion or on the application of the Collector, take such order into consideration. (2) If such court, alter such consideration, is of opinion that such instrument should not have been admitted in evidence without the payment of duty and penalty under section 34, or without the payment of a higher duty and penalty than those paid, it may record a declaratiOn to that eftect, and determine the amount of duty with which such instrumP.nt is chargeable, and may require any person in whose possession or power such instrument then is, to produce the same, and may impound the same when produced (3) When any declaration has been recorded under subsection (2), the Court recording the same shall send 'i copy thereof to the Collector and, where the instrument to which it relates has been impounded or is otherwise in 1he possession of such Court, shall also send him such instrument. (4) The Collector may thereupon, notwithstanding anything contained in the order admitting such inc;trument in evidence, or in any certificate granted under section 41, or in section 42, . .... prosecute any person for any oft:ence against the which the Collector considers him to have committed in respect of such instrument : Provided that- (a) no such prosecution shall be instituted where the amount (including duty and penalty) according to the determination of such Court, was payable in respect of the instrument under section 34, is paid to the Collector, unless he thinks that the oftence was committed with an intention of evading payment of the proper duty; tb) except for the pu1 pose of such prosecution, no declaration made under this section shall aftect the validity ot any order admitting any instrument in evidence, or of any certificate granted under section 41. CHAPTER VII CRIMINAL OFFENCES AND PROCEDURE.