(1)When the person impounding an instrument under section 33 has by law or consent of parties authority to receive evidence and admits such instrument in evidence upon payment of a penalty as provided by section 34 or of duty as provided by section 36, he shall send to the [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] an authenticated copy of such instrument, together with a certificate in writing, stating the amount of duty and penalty levied in respect thereof, and shall send such amount to the [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] or to such person as he may appoint in this behalf.
