(1)[Subject to the provision of section 32A, every person] [These words, figures and letter were substituted for the words 'Every person' by Gujarat 21 of 1982 Section 15.] having by law or consent of parties authority to receive evidence, and every person in charge of a public office except an officer of police, before whom any instrument, chargeable, in his opinion, with duty, is produced or comes in the performance of his functions shall if it appears to him that such instrument is not duly stamped, impound the same.
