Amendment status not verified — confirm the current text below against the official source.
Certificate by Collector.— (1) When an instrument brought to the Collector under section 22 is, in his opinion, one of a description chargeable with-duty, and— (a) the Collector determines that it is already fully stamped, or (b) the duty determined by the Collector under section 31, or such a sum as, with the duty already paid in respect of the instrument, is equal to the duty so, determined has been paid, the Collector shall certify by endorsement, on such instrument, that he fill du'y (stating the amount) with which it is chargeable has been paid. (2) When such instrument is, in his opinion, not chargeable with duty, the Cotector shall certify in manner aforesaid that such instrument is not so chargeable. (3) Any instrument upon which an endorsement has been made under this section, shall be deemed to be duly stamped or not chargeable with duty, as the case may be, and if chargeable, with duty, shall be receivable in evidence or otherwise, and may be acted upon anc legistered as if it had been originally duly stamped: Provided that r:othing in this section shall authorise the Collector to enaorse— (a) any instrument [other than an instrument chargeable with a duty under clause (bb) of the first proviso to section 2] executed or first executed in India and brought t> him after the oxpiration of one month from the date of its execution or first ex.acution, as 1.3 casc may he; iP) any instrument executed or first executed out of and brought to nim after the expiration of three months after it has been first received in India: (c) any i::ctrument chargeable with a duty not exceeding ten naye paise or any bi of exchange or promissory note, when brought to him, after the drawing or execution thereof; cn paper not duly stamed; or