(1)When the duty and penalty (if any) leviable in respect of any instrument [(not being an instrument referred to in sub-section (1) of section 32A),] [These brackets, words, figures and letter were inserted by Gujarat 21 of 1982 Section 17.] have been paid under section 34, section 39 or section 40, the person admitting such instrument in evidence or the Collector, as the case may be, shall certify by endorsement thereon that the proper duty or, as the case may be, the proper duty and penalty (stating the amount of each) have been levied in respect thereof, and the name and residence of the person paying them.
