(a)any such instrument not being an instrument chargeable [with a duty not exceeding ten naya paise] [Substituted by the Indian Stamp (Amendment) Act, 1958 (19 of 1958), sections 5 and 6.], only or a bill or exchange or promissory note, or acknowledgement or delivery order, shall subject to all just exceptions, be admitted in evidence on payment of the duty with which the same is chargeable, or, in the case of an instrument insufficiently stamped, of the amount required to make up such duty, together with a penalty of five rupees, or, when ten times the amount of the proper duty or deficient portion thereof exceeds five rupees, of a sum equal to ten times such duty or portion;
