Cc1.'1jl(ltlc by Cvll c 01 -(1) When an instrument brought to the Collector under section 31, is in his opini… — THE KRRALA STAMP ACT, 1959

Cc1.'1jl(ltlc by Cvll c 01 -(1) When an instrument brought to the Collector under section 31, is in his opinion, one of a description chargeable with duty, and

32. Cc1.'1jl(ltlc by Cvll c 01 -(1) When an instrument brought to the Collector under section 31, is in his opinion, one of a description chargeable with duty, and :a) the Collectur determines that it is already fully stamped, or (b) the duty determined by the Collector under section 31, or such a sum as, with duty already paid in respect of the instrument, is equal to the duty so determined, has been paid, the Collector shall certify by on such instrument that the full duty (stating the amount) with which it is chargeable has been paid. When such instrument is, in his opinion, not chargeable with duty, the Collector shall certify in manner aforesaid that such instrument is not so chargeablt! Any instrument upon which an endorsement has been made under this section shall be deemed to be duly stamped or not chargeable w1th duty, as the case may be; and, if chargeable Wlth duty, be rece1vable in evidence or otherwise and may be acted upon and registered as if it had been originally duly stamped: Provided that nothing in this section shall authorise the Collector to endorse:- (a) any instrument executed or first executed in India and brought to him after the expiration of one month from the date of its execution, or first f'Xecution, as the case may be; (b) any 1nstrument executed er first executed out of India and brought to him after the expiratirm of three months after it has been first received in the State; or -- (c) Any instrument chargeable with the duty of twelve naye paise or less than twelve naye paise when brought to him, after the cxecutwn theroot on paper not duly stamped. 1 -......._..- 1 I , .,. CHAPTER IV INSTRUMENTS NOT DULY STAMPED 3~. Exanarwlioll a11d ~oundmg o of rmtrume11!s:-(l) Every person hav1ng by law or consent of parties authority to receive evidence, and every person in charge of a publtc office, except an Officer of Pollee, before whom any instrument, chargeable in his opinion, with duty, is produced or comes in the performance of his functions, shall, it it appears, to him that such instrumen:t is not duly stamped impound the same. (21 For that purpose every such person shall examine every in~trument ~o shargeable and so produced or comin~ before him, in order to ascertain whether it is a stamped with a stamp of the value and description required by the law in force i11 the State when such instrument was executed or first executed: Provided that- (a) nothing herein contained shall be deemed to require any Magisfra te or Judge of a Criminal Court to ex a mmc or impound, if he does not think fit so to do, any instrument coming before him in the course of any proceeding other than a proceeding under Chapter Xll or Chapter XXXVI of the Code of Criminal Procedure, 1898; _ (b) in the case of a Judge of the High Court, the duty of examining and impounding any instrument under this section may be delegated to such officer as the Court appoints in this behalf. For the purposes of this section, in cases of doubt, the Government may determine- (a) what offices shall be deemed to be public offices; and (b) who shall be deemed to be persons in charge of pubhc offices. 34, lush ttme11t 11ol duly stamped ir~adoH~szble w cvzt/ctl(e etc.-No instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authorised to receive, evidence, or shall be acted upon, registered or authenticated by any such person or by any bublic officer, unless such instrument is duly stamped: Provided that- (a) any such instrument not being an instrument chargeable with a duty of twelve nay a paise or less than twelve naya paise liihall, subJeCt to all jUst exceptions, be admitted in evidence on payment of the rluty with which the same is chargeable, or, in the case of an instrument insufficiently stamped, of the amount required to make up such duty, together with a penalty of five rupees or, when ten times the amount of the proper duty or deficient portion thereof exceeds five rupeas, of a sum equal tc ten times such duty or portion; (b) any such instrument, when presented to a Regi~terOfficer for registration, shall be registered, if the party agrees to pay the duty anti penalty due thereon as decided by the Regi;:;tering Officer and pays the same within seven davs from the date of such decision; (c) where a contrat or agreement of any kind is eftected by correspondence consiting of two or more letters and any one of the letters bears the proper stamp, the contract or agreement shall be tleemed to be duly stamped; (d) nothing herein contained c;h3.ll prevent the admission of any instrument in evidence in any preceding in a Criminal Court, other than a untler Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898· (e) nothing herein contained shall prevent the admission of any many Court when such instrument has been executed by or on behalf of the Government, or where it bears the certificate of the Collector as provided by section 32 or any other provic;ion of this Act.

Section 32