(3)if he is of opinion that such instrument is duly stamped or is not chargeable with duty, he shall certify by endorsement thereon that it is duly stamped or that it is not so chargeable as the case may be; if he is of opinion that such instrument is chargeable with duty and is not duly stamped he shall require the payment of the pro-per duty or the amount required to make up the same, together with a penalty of five rupees; or if he thinks fifty an amount not exceeding ten times the amount of the proper duty or of the defi-cient portion thereof whether such amount exceeds or falls short of five rupees;Provided that when such instrument has been impounded only because it has been written in contravention of section 13 or section 14, the Collector may, if he thinks fit, remit the whole penalty prescribed by this Section. Every certificate under clause (a) of subsection (1) shall, for the purposes of this Act, be conclusive evidence of the matters stated therein. Where an instrument has been sent to the Collector under sub-section (2) of section 38, the Collector shall, when he has dealt with it as provided by this section, return it to the impounding officer.
