Stamp Act · s 44A

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s 44A

(1)

When the person impounding an instrument under section 43A has by law or consent of parties authority to receive evidence and admits the instrument in evidence on payment of duty and penalty, if any, he shall, as

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soon as may be convenient, send the instrument, together with the amount of the duty and penalty, if any, paid in respect thereof, to the Collector.

(2)

The Collector shall stamp the instrument in accordance with section 39 and shall return it to the person who sent it to him.

(3)

In every other case in which an instrument is impounded under section 43A, the person impounding the instrument shall send it immediately to the Collector.

(4)

The Collector, on payment of the duty and penalty, if any, chargeable in respect thereof under section 39, shall stamp the instrument and shall return it to the person who sent it to him, but if such duty and penalty, if any, is not paid, he shall retain the instrument.