Section 41
of i11sl1 urnc11ls 011 'Wft1dt drt'y l1'1s butz paid u·1der seclto11s 34, 39, or 40.-(1) When the duty and if any, leviable in respect of any instrument have been paid under section 34, section 39 or section 40, the person admitting such instrument in evidence or the Collector, as the case may be, shall certify by endorsement thereon that the proper duty or, as the case may be, the proper duty and penalty (stating the amount of each) have been levied in respect thereor and the n.tme and residence of the person paying them.
41. of i11sl1 urnc11ls 011 'Wft1dt drt'y l1'1s butz paid u·1der seclto11s 34, 39, or 40.-(1) When the duty and if any, leviable in respect of any instrument have been paid under section 34, section 39 or section 40, the person admitting such instrument in evidence or the Collector, as the case may be, shall certify by endorsement thereon that the proper duty or, as the case may be, the proper duty and penalty (stating the amount of each) have been levied in respect thereor and the n.tme and residence of the person paying them.
(2) Every instrument so endorsed shall thereupon be admissible in evidence, and may be registered and acted upon and al!thenticated as if it had been duly stamped, and shall be delivered on his application in this behalf to the person from whose possec;sion 1t came into the hands of the officer impou'Jdlllg it, or as such person may direct:
Provided that-
(a) no instrument which has 'been admitted in evidence upon payment of duty and a penalty under section 34 shall be so dehvered before the expiration of one month from the date of such impounding, or if the Collector certified that its further detention is nP.cessary and has not cancelled such certifi. cate;
(b) nothing in this section shall aftact order XIII, rule 9 of the First Schedule to tlte Code of Civil Procedure, 1906.