Stamp Act, 1899 — section 41

41. Instruments unduly stamped by accident..—If any instrument chargeable with duty and not duly stamped, not being an instrument chargeable with a duty of one anna 5[or half an anna ] only or a bill of exchange or promissory note, is produced by any person of his own motion before the Collector within one year from the date of its execution or first execution, and such person brings to the notice of the Collector the fact that such instrument is not duly stamped and offers to pay to the Collector the amount of the proper duty, or the amount required to make up the same, and the Collector is satisfied that the omission to duly stamp such instrument has been occasioned by accident, mistake or urgent necessity, he may, instead of proceeding under sections 33 and 40, receive such amount and proceed as next hereinafter prescribed. 42. Endorsement of instruments on which duty has been paid under section 35, 40 or 41.—(1) When the duty and penalty (if any) leviable in respect of any instrument have been paid under section 35, section 40 or section 41, 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 thereof, and the name and residence of the person paying them. 1 For modifications of these provisions in respect of instruments to which the Stamp (Specified Instruments) Act, 1924 (Act No. XIII of 1924), applies, see s. 3 of that Act. 2 Ins. by the Indian Stamp (Amendment) Act, 1906 (Act No. V of 1906), s. 3. 3 Ins. by the Indian Stamp (Amendment) Act, 1904 (Act No. XV of 1904), s. 6. 4 For modifications of these provisions in respect of instruments to which the Stamp (Specified Instruments) Act, 1924 (Act No. XIII of 1924), applies, see s. 3 of that Act. 5 1ns. by the Indian Stamp (Amdt.) Act, 1906 (Act No. V of 1906), s. 3.

(2)Every instrument so endorsed shall thereupon be admissible in evidence, and may be registered and acted upon and authenticated as if it had been duly stamped, and shall be delivered on his application in this behalf to the person from whose possession it came into the hands of the officer impounding 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 35, shall be so delivered before the expiration of one month from the date of such impounding, or if the Collector has certified that its further detention is necessary and has not cancelled such certificate;

(b)nothing in this section shall affect the1[provisions of rule 9 of Order XIII of the First Schedule to the Code of Civil Procedure. 1908 (Act V of 1908)].