(8)is inadvertently and undersignedly spoiled, and in lieu whereof another instrument made between the same parties and for the same purpose is executed and duly stamped:Provided that in the case of an executed instrument no legal proceeding has been commenced in which the instrument could or would have been given or offered in evidence and that the instrument is given up to be cancelled.[Explanation. - The certificate of the Collector under section 32 that the full duty with which an instrument is chargeable has been paid, and impression or endorsement made on any instrument under sub-sections (3), (4) and (5) of section 10 relation to payment of stamp duty is an impressed stamp within the meaning of this section.] [Substituted by Act No. XII of 2011, dated 25th April, 2011.]
