32. Certificate by [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962].
(1)When an instrument brought to the [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] under section 31, is in his opinion, one of a description chargeable with duty, and,-(a)the [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] determines that it is already fully stamped, or(b)the duty determined by the [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] under section 31, or such a sum as, with the duty already paid in respect of the instrument, is equal to the duty so determined, has been paid,the [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] shall certify by endorsement on such instrument that the full duty (stating the amount) with which it is chargeable has been paid.(2)When such instrument is, in his opinion, not chargeable with duty, the [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] shall certify in manner aforesaid that such instrument is not so chargeable.(3)[Subject to any orders made under Chapter VI, any instrument upon which] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] an endorsement has been made under this section shall be deemed to be duly stamped or not chargeable with duty, as the case may be; and, if chargeable with duty, shall be receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly stamped:Provided that nothing in this section shall authorize the [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] to endorse,-(a)any instrument executed or first executed in India and brought to him after the expiration of one month from the date of its execution, or first execution, as the case may be;(b)any instrument executed or first executed out of India and brought to him after the expiration of three months after it has been first received in the [State of Karnataka] [Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 1.11.1973]; or(c)any instrument chargeable [with a duty not exceeding fifteen naye paise] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] or a mortgage of crop [Article [35] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962](a) of the Schedule] chargeable under clause (a) or (b) of section 3 with a duty of twenty-five naye paise, when brought to him, after the execution thereof, on paper not duly stamped.
