(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 Collector determines that it is already fully stamped, or(b)the duty determined by the Collector under section 31, or such 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 the full duty [(stating the relevant Article of Schedule I and the amount)] [These brackets, words and figure were substituted for the brackets and words '(stating the amount)' by Maharashtra 27 of 1985, Section 18(a), (w.e.f. 10.12.1985).] with which it is chargeable has been paid
