(2)Where the original instrument or a copy of such instrument is produced, the Collector shall adopt the following procedure-(a)if he is of the opinion that such instrument is duly stamped or is not chargeable with duty, he shall drop the proceeding.(b)if he is of opinion that such instrument is chargeable with duty and is not duly stamped; he shall impound it and register a case under section 37(5) or 51(5) of 53(5) as the case may be and proceed accordingly.
